Resume

• 2006

  Doctor of Philosophy (Ph.D.)

  Economics

  West Virginia University

  High School Diploma

  Colegio San Carlos

• 2001

  Spanish

  English

  Bachelor of Applied Science (B.A.Sc.)

  Economics and Management Information Systems

  Davis and Elkins College

• Spanish

  PowerPoint

  Qualitative Research

  SAS

  LaTeX

  Economics

  Higher Education

  Public Speaking

  Research

  Stata

  University Teaching

  C++

  Econometrics

  Teaching

  Microsoft Word

  Statistics

  Data Analysis

  Matlab

  Term Limits

  Time Horizons

  and Electoral Accountability

  George R. Crowley

  Term limits have been known to reduce electoral accountability by removing the possibility of reelection

  thus affecting economic policy choices (i.e.

  the ‘lame duck’ effect). We show that the magnitude and statistical significance of this effect is influenced by the expected length of a future career. By using incumbent age as a proxy for expected career length

  we find that the lame-duck effect is statistically observable only among those politicians with long careers ahead. Using data on US governors from 1950 to 2005

  we find evidence that the influence of term limits is heterogeneous

  primarily influencing young incumbents who hope to have long careers and thus have stronger incentives to remain accountable to voters. Indeed

  we find little evidence of a lame-duck effect among older incumbents

  suggesting that their already-shortened time horizons may offset the term limit effect.

  Term Limits

  Time Horizons

  and Electoral Accountability

  We use household data from the Current Population Survey to calculate how the real value of the so-called \"marriage tax\" or \"marriage subsidy\" in the federal individual income tax has changed over the period 1969 to 2009. We examine three issues: the magnitude of the marriage tax/subsidy and its evolution over time

  its effects on the distribution of income (including the effects of different demographic characteristics on the magnitudes and trends)

  and the causal factors in its evolution (e.g.

  tax changes

  demographic changes). We find that the tax treatment of the family has changed significantly over time

  from a large average marriage bonus in 1969

  to a large marriage tax in much of the 1990s and early 2000s

  to a large marriage subsidy since 2003. We also find that the marriage tax varies significantly and systematically by income level

  as well as by the number of children in the family

  the earnings ratios of the spouses

  the race of the family

  and the age of the household head. Finally

  we find that changes in income and family composition have influenced the magnitudes and trends of marriage taxes and subsidies

  but that adjustments in the federal income tax code account for most of the observed changes.

  Whither the Marriage Tax

  This article provides a more accurate estimate of implicit marginal tax rates (IMTRs) faced by low-income households in all fifty states. Complications arising from multiple program participation

  regional differences in wage regulations

  and cost of living make former generalizations about representative low-income households in a state potentially problematic. Additionally

  it is appropriate to account for differences in work requirements by choosing the relevant margin to estimate the IMTR

  and these margins vary by state. This article is the first to consider these margins

  and

  indeed

  the author finds significant variation of IMTRs for different states. One of biggest sources of variation is the structure of child care subsidies provisions and cost. However

  changes made to initial assumptions causes the estimated rates to vary in unpredictable ways. Given this complicated and unpredictable nature of the variation

  researchers should exercise caution when using estimated IMTRs to examine work incentives of welfare programs.

  Estimating Implicit Marginal Tax Rates of Welfare Recipients across the US States

  In this paper we estimate the impacts on income tax collections of legalizing same-sex marriage. We utilize new individual-level data sources to estimate the federal income tax consequences of legalizing same-sex marriages. These data sources also allow us to estimate the impact of legalization on state income tax collections. We find that 23 states would realize a net fiscal benefit from legalization

  while 21 states would experience a decline in revenue. The potential (annual) changes in state tax revenue range from negative $29 million in California to positive $16 million in New York. At the federal level

  our estimates suggest an overall reduction in revenues

  ranging from a potential loss of $187 million to $580 million. Overall

  we find that the federal and state impacts are quite modest. We also find that our estimates are only marginally affected by alternative assumptions about how many same-sex couples will choose to marry and which partner will claim any children for tax deduction purposes.

  Revisiting the Income Tax Effects of Legalizing Same-Sex Marriages

  Analysts of survey data suggest that blacks are more disapproving of homosexuality than whites. We empirically test this hypothesis by analyzing the influence of homosexuals on house prices in neighborhoods with varying concentrations of black residents. Indeed

  we find that an additional homosexual couple is associated with a decrease in house prices in predominantly black neighborhoods

  but an increase in house prices in predominantly white neighborhoods. This implies that a small part of the price differential between black neighborhoods and white neighborhoods may bevdue to prejudicial attitudes towards homosexuals.

  Are Black Neighborhoods Less Welcoming to Homosexuals than White Neighborhoods?

  This paper examines how merit-based tuition assistance policies implemented by a growing number of states affect one important dimension of college graduate behavior: the conditional probability of working in the state. Using a restricted-use administrative dataset for West Virginia

  we find that

  conditional on in-state enrollment and graduation

  graduates that received merit aid are less likely than similar non-recipient graduates to work at establishments in the state. These results suggest that the positive influences of merit aid in West Virginia on human capital accumulation stemming from increased in-state college enrollment and graduation are dampened by the locational decisions of the recipients after graduation

  Merit-Based College Tuition Assistance and the Conditional Probability of In-state Work

  Anti-discrimination laws on the basis of sexual orientation have been adopted by many states to counteract perceived discrimination in the labor market. However

  we find the evidence of earnings disparities between homosexual and heterosexual men to be extremely sensitive to the choice of reference group. Relative to married heterosexual men

  gay men earn less

  and

  over time

  anti-discriminatory laws lessen this gap. Relative to unmarried

  coupled heterosexual men

  however

  gay men experience similar levels of earnings. The choice of reference group leads to opposite conclusions regarding the effectiveness and necessity of an anti-discriminatory law for homosexual men

  which highlights the need to construct reference groups with care. We also find that homosexual women experience similar earnings to their heterosexual female counterparts

  and the law has no effect on these relative wages.

  Revisiting Evidence of Labor Market Discrimination against Homosexuals and the Effects of Anti-Discriminatory Laws

  Leguizamon

  Tulane University

  WVU John Chambers College of Business and Economics

  West Virginia University

  Hochschule Fulda

  University of Applied Sciences

  Vanderbilt University

  Western Kentucky University

  Inter-American Development Bank

  Assistant Professor of Economics

  Bowling Green Area

  KY

  Western Kentucky University

  Provided research assistance

  data analysis

  and survey analysis for a project aiming to reveal the actual individual access to Microfinance in developing countries in Latin America.

  Intern

  Washington D.C. Metro Area

  Inter-American Development Bank

  Morgantown

  WV

  Assisted with local economic forecast. \n\nParticipated in the writing of state economic reports

  including some on the impact of Higher Education investments

  to be read by the legislature and other general audiences.

  Graduate Research Assistant- Bureau of Business and Economic Research (BBER)

  WVU John Chambers College of Business and Economics

  New Orleans

  LA

  Academic research regarding the political influence on state and local finances. Teach an undergraduate and Master's class on the Economics of Taxation.

  Teaching Fellow

  Tulane University

  Taught Business Ethics and Corporate Governance for the Master's in International Business program.

  Visiting Lecturer

  Fulda Area

  Germany

  Hochschule Fulda

  University of Applied Sciences

  Taught principles and intermediate courses in economics.

  West Virginia University

  Vanderbilt University

  Senior Lecturer

  Economics Department

  Greater Nashville Area

  TN