Luna's primary research interest is state and local tax policy with a focus on sales and use taxes and the state corporate income tax. She currently teaches federal tax research and contributes to a tax textbook.
In the News
Reviews the advantages and disadvantages of the state corporate income tax, gross receipts tax, and the value added tax.
Examines how state tax policies affect the propensity of firms to establish sales tax nexus in each state.
Studies tax evasion by examining how commodity flows respond to destination sales taxes and find that the effect of taxes diminishes as distance increases. These results support that longer distances hinder government oversight and increase successful tax evasion