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Laura Kalambokidis Department of Applied Economics office phone: (612)-625-1995 University of Minnesota email: kalam002@umn.edu 218C Ruttan Hall web: http://www.apec.umn.edu/people/laura-kalambokidis 1994 Buford Ave. St. Paul, MN 55108 Minnesota Management and Budget office phone: (651) 201-8019 Centennial Building, 4th floor email: Laura.Kalambokidis@state.mn.us 658 Cedar Street web: http://mn.gov/mmb/forecast/contact/ St. Paul. MN, 55155 CURRENT POSITIONS Department of Applied Economics, University of Minnesota, Twin Cities Professor (2013-present)

Appointment split among Extension (majority), teaching, and research Minnesota Management and Budget (MMB) Minnesota State Economist (2013-present) Responsibilities include overseeing the production of twice-yearly state revenue forecasts and

quarterly economic updates, briefing legislative leadership and the governor on revenue forecasts, and serving as the MMB spokesperson on Minnesota’s economy.

PAST POSITIONS AND EMPLOYMENT Department of Applied Economics, University of Minnesota, Twin Cities Associate Professor 2006-2013 Assistant Professor 2000-2005 Office of Tax Analysis, U.S. Department of Treasury Financial Economist, Business Tax Division 1992-2000

Office of Tax Policy Research, University of Michigan, Ann Arbor Graduate Research Assistant 1988-1990 Economics Department, University of Michigan, Ann Arbor Graduate Teaching Assistant 1986-1988

EDUCATION Ph.D. Economics, University of Michigan, Ann Arbor, 1992

Fields of concentration: Public Finance, Industrial Organization M.A. Economics, University of Michigan, Ann Arbor, 1988 B.S. Economics, University of Minnesota, Twin Cities, 1985

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HONORS AND AWARDS

National Tax Journal Referee of the Year, 2011 Agricultural and Applied Economics Association (AAEA) Award for Distinguished

Extension/Outreach Program: Individual, Less than Ten Years’ Experience, 2009 National Association of Community Development Extension Professionals (NACDEP) Individual

Award for Excellence in Community Development Programming, 2008 The Secretary of the U.S. Department of Treasury’s Honor Award, 2000 Office of Tax Policy Research Dissertation Fellowship, 1990-91 Michigan Economic Society Outstanding Teaching Assistant Award, Winter 1988

RESEARCH AND SCHOLARSHIP Publications1 Articles

Kalambokidis, Laura. “Creating Public Value with Tax and Spending Policies: The View from Public Economics.” Public Administration Review 74, 4 (April 2014): 519-526.

Kalambokidis, Laura, Alex Turk, and Marsha Blumenthal. “Behavioral Experiments of

Alternative Reporting Regimes: Transparency vs. Burden.” In New Research on Tax Administration: An IRS-TPC Conference, ed, Alan Plumley, Washington, DC: U.S. Internal Revenue Service, 2013, 45-66.† Available online at http://www.irs.gov/pub/irs-soi/12rescon.pdf

Blumenthal, Marsha, Laura Kalambokidis, and Alex Turk. “Subsidizing Charitable Contributions

with a Match Instead of a Deduction: What Happens to Donations and Compliance?” National Tax Journal 65, 1 (March 2012): 91-116.

Kalambokidis, Laura. “Spreading the Word about Extension’s Public Value.” Journal of

Extension 49, 2 (April 2011). http://www.joe.org/joe/2011april/a1.php. Hansen, Tonya J.+, and Laura Kalambokidis. “How Are Businesses Responding to Minnesota’s

Tax-Free Zone Program?” Economic Development Quarterly 24 (May 2010): 180-192. Turk, Alex, Maryamm Muziker, Marsha Blumenthal, and Laura Kalambokidis. “Charitable

Contributions in a Voluntary Compliance Income Tax System: Itemized Deductions versus Matching Subsidies.” In The IRS Research Bulletin: Proceedings of the 2007 IRS Research Conference, ed. James Dalton and Martha Gangi, Washington, DC: U.S. Internal Revenue Service, 2007: 51-74.†

1†Indicates article was reviewed by the journal or volume editor(s). ‡Indicates that publication in the proceedings volume was subject to blind peer review. +Indicates co-author was a graduate student or Extension Educator.

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Blumenthal, Marsha, and Laura Kalambokidis. “The Compliance Costs of Maintaining Tax-Exempt Status.” National Tax Journal 59, 2 (June 2006): 235-252.

Kalambokidis, Laura. “Should Minnesota Step up to the BAT?: Replacing the Corporate

Franchise Tax with a Business Activities Tax.” Tax Section News 6, 2 (Spring 2006): 9-10. Kalambokidis, Laura, and Robert Patton. “Residential Development Impacts in Two Minnesota

Regions.” CURA Reporter, 35, 2, (Spring 2005): pp. 11-13.† Kalambokidis, Laura, and Andrew Reschovsky. “States’ Responses to the Budget Shortfalls of

2001-04.” Challenge: The Magazine of Economic Affairs 88, 1 (Jan/Feb 2005): 76-93.† Gordon, Roger, Laura Kalambokidis, Jeff Rohaly, and Joel Slemrod. “Toward a Consumption

Tax, and Beyond.” American Economic Review Papers and Proceedings 94, 2 (May 2004): 161-165.‡

Gordon, Roger, Laura Kalambokidis, and Joel Slemrod. “Do We Now Collect Any Revenue from

Taxing Capital Income?” Journal of Public Economics 88, 5 (April 2004): 981-1009. Kalambokidis, Laura. “Identifying the Public Value in Extension Programs.” Journal of

Extension 42, 2 (April 2004). http://www.joe.org/joe/2004april/a1.shtml Brashares, Edith, and Laura Kalambokidis. “Assessing the Equivalence of Different Forms of a

Consumption Tax,” with Edith Brashares. In Proceedings of the Eighty-Eighth Annual Conference of the National Tax Association, 1995, San Diego, CA, by the National Tax Association. Columbus, OH: NTA, 1996, 248-253.†

Book Chapters Kalambokidis, Laura, Lisa Hinz+, and Scott Chazdon. “Using Economic Principles to Show How

Extension Programs Create Public Value,” in Creating Public Value in Practice, ed. Bryson, John, Barbara Crosby, and Laura Bloomberg, Boca Raton, FL: CRC Press/Taylor&Francis, 2015, 311-330.†

Ebel, Robert, and Laura Kalambokidis. “State Value-Added Tax,” in The Encyclopedia of

Taxation and Tax Policy, ed. Joseph Cordes, Jane Gravelle, and Robert Ebel, Washington, DC: Urban Institute Press, 2005: 464-467.†

Gordon, Roger, Laura Kalambokidis, and Joel Slemrod. “A New Summary Measure of the

Effective Tax Rate on Investment,” in Measuring the Tax Burden on Capital and Labor, ed. Peter Birch Sorenson, Cambridge, MA: MIT Press, 2004. 99-128.

Reviews and Comments

Kalambokidis, Laura. Book review of The Political Economy of Agricultural Price Distortions,

edited by Kym Anderson Journal of Economic Literature 50,1 (March 2012): 221-222. Kalambokidis, Laura. Book review of The Property Tax, Land Use and Land Use Regulation, by

Dick Netzer. Journal of Regional Science 45, 2 (May 2005): 430-432. Kalambokidis, Laura. Comments on “Fundamental Tax Reform and Corporate Financial Policy,”

by William Gentry and R. Glenn Hubbard. In Proceedings of the Ninetieth Annual

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Conference of the National Tax Association, 1997, Chicago, IL, by the National Tax Association. Washington, DC: NTA, 1998, 115-116.

Slemrod, Joel, Laura Kalambokidis, and William Shobe. “Who Realizes Capital Gains?” Tax

Notes 45 (October 23, 1989): 494. Commissioned Government Reports

Kalambokidis, Laura, Alex Turk, and Marsha Blumenthal. Behavioral Experiments of Alternative

Reporting Regimes: Transparency vs. Burden: A Report to the Internal Revenue Service. Washington, DC: U.S. Internal Revenue Service, 2012.

Minnesota Department of Revenue, Marsha Blumenthal, Laura Kalambokidis, Jay Kiedrowski,

John Spry, Judy Temple, and Jenny Wahl. Tax Expenditure Review Report: Bringing Tax Expenditures into the Budget Process. St Paul, MN: Minnesota Department of Revenue, 2011. Available at http://archive.leg.state.mn.us/docs/2011/mandated/110265.pdf. Reprinted in State Tax Notes 60, 3 (April 18, 2011): 171-193.

Blumenthal, Marsha, Laura Kalambokidis, and Alex Turk. Charitable Contributions in a

Voluntary Compliance Income Tax System: Itemized Deductions Versus Matching Subsidies: A Report to the Internal Revenue Service. Washington, DC: U.S. Internal Revenue Service, 2009.

Minnesota Budget Trends Study Commission. The Minnesota Budget Trends Study Commission

Final Report to the Legislature. St. Paul, MN: MN Department of Finance, 2009. Available at http://www.mmb.state.mn.us/doc/budget/trends/report-09.pdf.

Kalambokidis, Laura, and Marsha Blumenthal. The Compliance Burden of Seeking Tax-Exempt

Status: A Report to the Internal Revenue Service. Washington, DC: U.S. Internal Revenue Service, 2008.

Kalambokidis, Laura. A Business Activities Tax for Minnesota: A Report Prepared for the

Legislative Coordinating Commission. St. Paul, MN: Minnesota Department of Revenue, 2005. Available at http://www.revenue.state.mn.us/research_stats/research_reports/2005/other_supporting_content_2005_bat_study.pdf

Extension Publications Kalambokidis, Laura. The Public Value of Public Programs: Presenter’s Guide. St. Paul, MN:

University of Minnesota Extension, 2008. Kalambokidis, Laura. The Public value of Public Programs: Workbook. St. Paul, MN:

University of Minnesota Extension, 2008. Kalambokidis, Laura, and Theresa Bipes+. Building Extension’s Public Value: Presenter’s Guide.

St. Paul, MN: University of Minnesota Extension, 2007. Kalambokidis, Laura, and Theresa Bipes+. Building Extension’s Public Value: Workbook. St.

Paul, MN: University of Minnesota Extension, 2007.

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Kalambokidis, Laura. “Citizens Can Weigh in on Minnesota Budget Choices.” University of Minnesota Extension. April 3, 2007. Also in Hutchinson Leader, April 8, 2007, and Spring Grove Herald, April 25, 2007.

Kalambokidis, Laura, and Ryan Pesch+. “Extension Workshop Helps Counties Communicate

their Contributions to the Common Good.” Minnesota Counties: A Publication of the Association of Minnesota Counties 51, 2 (January 2007): 5.

Kalambokidis, Laura. “Using Tax Policy Principles to Guide a Proposal for a Statewide 4H Fee.”

Minnesota Public Finance Note #2003-02, 2003. Kalambokidis, Laura. “The Impact of Tax-Free Zones on Economic Development.” Minnesota

Public Finance Note #2003-01, 2003. Kalambokidis, Laura. “Funding Extension Services with User Fees.” Minnesota Public Finance

Note #2002-01, 2002. Kalambokidis, Laura, and David Leishman+. “A Preliminary Assessment of LOCI© Software.”

Minnesota Public Finance Note #2001-02, 2001. Kalambokidis, Laura. “Paying for Public Services.” Minnesota Public Finance Note #2001-01,

2001. Kalambokidis, Laura, Earl Netwal, and Michael Darger. Isanti Business Retention and

Expansion Strategies Program Research Report. St. Paul, MN: Department of Applied Economics, 2001.

Kalambokidis, Laura. “The Impact of Education Spending on Economic Development.”

Minnesota Public Finance Note #2000-01, 2000. Kalambokidis, Laura. “Understanding Tax Reform in Minnesota.” Minnesota Agricultural

Economist 702 (Fall 2000): 1-5.

Manuscripts under review, working papers, staff papers Blumenthal, Marsha, and Laura Kalambokidis. “Modeling the Decision to Seek Tax Exempt

Status.” Presented at the 2007 Annual Meeting of the Midwest Economics Association, March 23, 2007, in Minneapolis, MN.

Kalambokidis, Laura, and David Leishman+. “Toward a Minnesota Model of the Fiscal Impacts

of Residential Development.” Department of Applied Economics Staff Paper Series #P03-4. March 2003.

Auten, Gerald E., and Laura Kalambokidis. “Distributing the Burden of the Corporate Income

Tax and Other Hybrid Taxes.” 2000.

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Grants and Contracts Received at the University of Minnesota External Sources

Co-PI (with Prof. Marsha Blumenthal and Dr. Alex Turk) on a contract with the Internal Revenue Service to produce a study of “Behavioral Experiments of Alternative Reporting Regimes: Transparency vs. Burden,” 2011-12. ($75,000)

One of six consultants to Minnesota Department of Revenue for the Minnesota Tax Expenditure

Review Study, 2010-11. ($6,368). Co-PI (with Prof. Marsha Blumenthal and Dr. Alex Turk) on a contract with the Internal Revenue

Service to produce a study of “Charitable Giving in a Voluntary Compliance Income Tax System,” 2008-2009. ($74,100).

Co-PI (with Prof. Marsha Blumenthal) on a contract with the Internal Revenue Service to produce

a study of “Doing Good: The Costs of Obtaining Tax Exempt Status,” 2005-2007. ($73,336) PI on a contract with the Minnesota Department of Revenue and the Minnesota Legislative

Coordinating Commission to produce a study of “A Business Activities Tax for Minnesota,” 2003-2005. ($77,660)

University Sources

Initiative for Renewable Energy and the Environment grant for “Integration of Renewable and Efficient Energy Technologies to ‘Green’ Energy Consumed in Agricultural Production Systems,” 2013-15 ($6,100 out of $250,000 total award).

Minnesota Extension Service grant for “Business Tax Policy in Minnesota,” 2006-2007.

($30,000). University of Minnesota Grant-in-Aid of Research, Artistry and Scholarship, 2004. ($21,304) University of Minnesota Grant-in-Aid of Research, Artistry and Scholarship, 2002. ($24,000) Center for Urban and Regional Affairs Interactive Research Grant, 2001. ($21,000) Minnesota Extension Service Jump Start Grant for “Public Finance Toolkit,” 2001. ($10,000)

Presentations

Paper Presentations at Professional Meetings or Conferences Kalambokidis, Laura, Lisa Hinz+, and Scott Chazdon. “Using Economic Principles to Show How

Extension Programs Create Public Value.” Presented at the 2012 University of Minnesota Extension Program Conference, in Bloomington, MN, October 9, 2012.

Kalambokidis, Laura. “Creating Public Value with Tax and Spending Policies.” Presented at the

Center for Integrated Leadership conference on Creating Public Value in a Multi-Sector, Shared-Power World, in Minneapolis, MN, September 20-22, 2012.

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Kalambokidis, Laura, Lisa Hinz+, and Scott Chazdon. “Using Economic Principles to Show How Extension Programs Create Public Value.” Presented at the Center for Integrated Leadership conference on Creating Public Value in a Multi-Sector, Shared-Power World, in Minneapolis, MN, September 20-22, 2012.

Kalambokidis, Laura, Alex Turk, and Marsha Blumenthal. 2012. “Behavioral Experiments of

Alternative Reporting Regimes: Transparency vs. Burden.” Presented at the 2012 International Institute of Public Finance Annual Congress in Dresden, Germany, August 18, 2012.

Kalambokidis, Laura, Alex Turk, and Marsha Blumenthal. 2012. “Behavioral Experiments of

Alternative Reporting Regimes: Transparency vs. Burden.” Presented at the 2012 Internal Revenue Service Research Conference in Washington, DC, June 21, 2012.

Blumenthal, Marsha, Laura Kalambokidis, and Alex Turk. “Subsidizing Charitable Contributions

with a Match vs. Income Tax Rebate: What Happens to Donations and Compliance?” Presented at the 2010 International Institute for Public Finance Annual Congress, August 23-26, 2010, in Uppsala, Sweden.

Blumenthal, Marsha, Laura Kalambokidis, and Alex Turk. “Subsidizing Charitable Contributions

with a Match vs. Income Tax Rebate: What Happens to Donations and Compliance?” Presented at the 2010 IRS Research Conference, June 29-30, 2010, in Washington, DC.

Blumenthal, Marsha, Laura Kalambokidis, and Alex Turk.= “Subsidizing Charitable

Contributions with a Match vs. Income Tax Rebate: What Happens to Donations and Compliance?” Presented at the 2010 Midwest Economics Association Meeting, March 19-21, 2010, in Evanston, IL.

Hansen, Tonya J.+, and Laura Kalambokidis. “How Have Businesses Responded to Minnesota’s

Tax-Free Zone Program?” Presented at the 2007 Annual Meeting of the National Tax Association, November 17, 2007, in Columbus, OH.

Blumenthal, Marsha, and Laura Kalambokidis. “Doing Good: The Cost of Obtaining Tax

Exempt Status.” Presented at the 2007 International Institute for Public Finance Annual Congress, August 29, 2007, in Warwick, UK.

Blumenthal, Marsha, and Laura Kalambokidis. “Doing Good: The Cost of Obtaining Tax

Exempt Status.” Presented at the 2007 IRS Research Conference, June 14, 2007, in Washington, DC.

Blumenthal, Marsha, Laura Kalambokidis, Maryamm Muziker, and Alex Turk. “Charitable

Contributions in a Voluntary Compliance Income Tax System: Itemized Deductions versus Matching Subsidies.” Presented at the 2007 IRS Research Conference, June 13, 2007, in Washington, DC.

Blumenthal, Marsha, and Laura Kalambokidis. “Modeling the Decision to Seek Tax Exempt

Status.” Presented at the 2007 Annual Conference of the Midwest Economics Association, March 23, 2007, in Minneapolis, MN.

Kalambokidis, Laura. “Replacing a State Corporate Income Tax with a Business Activities Tax.”

Presented at the 2006 Annual Meeting of the National Tax Association, November 17, 2006, in Boston, MA.

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Kalambokidis, Laura. “Identifying the Public Value in Extension Programs.” Presented at the

2005 Annual Meeting of the National Association of Community Development Extension Professionals, February 16, 2005, Las Vegas, NV.

Kalambokidis, Laura, and Andrew Reschovsky. “States’ Responses to the Budget Shortfalls of

2001-04.” Presented at the 9th Joint Conference on Food, Agriculture, and the Environment, August 31, 2004, in Conegliano, Italy.

Kalambokidis, Laura, and Andrew Reschovsky. “States’ Responses to the Budget Shortfalls of

2001-04.” Presented at the 2004 Annual Meeting of the American Agricultural Economics Association, August 2, 2004, in Denver, CO.

Blumenthal, Marsha, and Laura Kalambokidis. “The Compliance Costs of Maintaining Tax

Exempt Status.” Presented at the 2004 IRS Research Conference, June 2, 2004, in Washington, D.C.

Gordon, Roger, Laura Kalambokidis, Jeff Rohaly, and Joel Slemrod. “Toward a Consumption

Tax, and Beyond.” Presented at the 2004 Annual Meeting of the American Economic Association, January 4, 2004, in San Diego, CA.

Blumenthal, Marsha, and Laura Kalambokidis. “The Compliance Costs of Maintaining Tax

Exempt Status.” Presented at the 2003 Annual Meeting of the Association for Research on Nonprofit Organizations and Voluntary Action, November 20, 2003, in Denver, CO.

Blumenthal, Marsha, and Laura Kalambokidis. “The Compliance Costs of Maintaining Tax

Exempt Status.” Presented at the 2003 Annual Meeting of the National Tax Association, November 13, 2003, in Chicago, IL.

Kalambokidis, Laura. “Identifying the Public Value in Extension Programs.” Presented at the

2003 Annual Meeting of the American Agricultural Economics Association, July 28, 2003, in Montreal, Quebec.

Kalambokidis, Laura, and David Leishman+. “Toward a Minnesota Model of the Fiscal Impacts

of Residential Development.” Presented at the 8th Joint Conference on Food, Agriculture and the Environment, August 25-28, 2002, in Red Cedar Lake, Wisconsin.

Gordon, Roger, Laura Kalambokidis, and Joel Slemrod. “If Capital Income Taxes are so High,

Why Do We Collect so Little Revenue?: A New Summary Measure of the Effective Tax Rate on Investment.” Presented at the CES-ifo Workshop on “Measuring the Tax Burden on Capital and Labour,” July 15-16, 2002, at Venice International University, San Servolo.

Gordon, Roger, Laura Kalambokidis, and Joel Slemrod. “Do We Now Collect Any Revenue

from Taxing Capital Income?” Presented at the International Seminar in Public Economics conference, December 7-8, 2001, at the University of California, Berkeley.

Brashares, Edith, and Laura Kalambokidis. “Assessing the Equivalence of Different Forms of a

Consumption Tax.” Presented at the 1995 Annual Meeting of the National Tax Association, in San Diego, CA.

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Auten, Gerald E., and Laura Kalambokidis. “The Effect on the Distribution of the Tax Burden of Replacing the Corporate Income Tax with a Consumption Tax.” Presented at the 1995 Annual Meeting of the American Economic Association in Washington, DC.

Speeches or Presentations at Academic Meetings or Conferences

Keynotes

“The Public Value of Agricultural Programs in the Public and Nonprofit Sectors,” presented at the 2015 Joint COPS Meeting of the Association of Public and Land Grant Universities, July 21, 2015, in Providence, RI.

“You Can Understand and Communicate the Public Value of Extension Programs,” presented

at the 2013 Public Issues Leadership Development (PILD) Conference, April 22, 2013, in Alexandria, VA.

“Creating Public Value with Risk Management Education,” presented at the 2012 Women in

Agriculture Educators National Conference, March 29, 2012, in Memphis, TN. “Making the Case for Extension Programs,” presented at the 2012 Virginia Cooperative

Extension Professional Development Conference, March 19, 2012, in Blacksburg, VA. “Communicating the Public Value of Extension Programs,” presented at the 2012 Ontario

Ministry of Agriculture, Food, and Rural Affairs (OMAFRA) Animal Health Forum, March 8, 2012, in Guelph, ON.

“Creating Public Value with Scholarship and Engagement,” presented at the Purdue

University Workshop on Scholarship and Engagement, October 30, 2009, in West Lafayette, IN.

“Building Public Value with Master Gardener,” presented at the 2009 Master Gardener State

Conference, August 8, 2009, in St. Paul, MN. “Making Public Value a System-wide Priority,” presented at the Oregon Cooperative

Extension Annual Program Conference, November 6, 2008, in Corvallis, OR. “Creating Public Value with Extension and Research,” presented at the 2007 Texas

Cooperative Extension Specialists’ Association Annual Meeting, August 8, 2007, via CENTRA (teleconference).

“Creating Public Value with Extension and Research,” presented at the 2007 Public Issues

Leadership Development Conference of the Joint Conference of Extension Professionals, April 24, 2007, in Crystal City, VA.

“Creating Public Value with Extension,” presented at the 2007 New Mexico State Extension

Program Conference, April 5, 2007, via CENTRA (teleconference). “Creating Public Value with Extension,” presented at the 2007 National Extension Directors

and Administrators Meeting, February 7, 2007, in Adelphi, MD. “Extension’s Public Value,” presented at the 2006 West Virginia Extension Conference,

November 8, 2006, at Jackson’s Mill, WV.

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“Creating Public Value with Extension and Research,” presented at the 2006 Northeast

Summer Joint Session of Extension and Experiment Station Directors, July 10, 2006, in Geneva, NY.

Panels and Concurrent Sessions “It’s the Economy: Considering Economic Changes in Your Program Planning,” presented at

the 2014 University of Minnesota Extension Annual Program Conference, October 6, 2014, in Bloomington, MN.

“Creating Public Value in the Budget Process,” presented at the 2014 Annual Conference of

the Government Finance Officers’ Association, May 19, 2014, in Minneapolis, MN. “Tell Us about Your Extension Program’s Public Value-Level Impacts,” presented at the

2013 Agricultural and Applied Economics Annual Conference, August 6, 2013, in Washington, DC.

“Bringing Tax Expenditures into the State Budget Process,” presented at the 2013

Agricultural and Applied Economics Annual Conference, August 5, 2013, in Washington, DC.

“Stimulus Moneys One Year Later: Opportunities, Impacts, and Transparency,” presented at

the 26th Annual Conference on Policy Analysis, October 13, 2010, in St. Paul, MN. “State Value Added Taxes,” presented at the 2010 Federation of Tax Administrators’

Revenue Estimating Conference, September 20, 2010, in Sun Valley, ID. “Taxes, More or Less?” presented at the Humphrey Institute for Public Affairs, April 8, 2009. “Webinars and Webcasts - The ‘Next Generation’ Extension Meeting?” presented at the 2008

University of Minnesota Extension Annual Program Conference, October 22, 2008, in Duluth, MN.

“State Value Added Taxes,” presented at the 2007 Future State Business Tax Reforms

Conference, September 17, 2007, in Chicago, IL. “Teaching Public Finance to Extension Audiences,” presented at the 2005 Annual Meeting of

the National Tax Association, November 17-19, 2005, in Miami, FL. “Tax Policy and the Common Good,” presented at the 21st Annual Conference on Policy,

October 19, 2005, in St. Paul, MN. “Building Extension’s Public Value through Community Capital Investments,” co-presented

with Mary Emery and Rod Howe at the 2006 Annual Meeting of the National Association of Community Development Extension Professionals, February 14, 2006, in San Antonio, TX.

“The Public Value of Food-Related Extension/Outreach Programs,” presented at the 2005

Annual Meeting of the Institute of Food Technologists, July 18, 2005, in New Orleans, LA.

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“Identifying the Public Value of Extension Programs,” presented at the 2005 Annual Conference of the National Association of Community Development Extension Professionals, February 16, 2005, in Las Vegas, NV.

Keynotes at Other Meetings or Conferences “Minnesota’s Economic Outlook,” presented to the Design Build Institute—Midwest Region,

September 16, 2015, in Roseville, MN. “Minnesota’s Economic Outlook,” presented to the Eden Prairie Rotary, August 11, 2015, in

Eden Prairie, MN. “Minnesota’s Economic Outlook,” presented at the Annual Conference of the Minnesota Council

on Economic Education, August 5, 2015, in St. Paul. “Minnesota’s Economic Outlook,” presented to the Minnesota Association of Professional

Employees, June 26, in St. Paul, MN. “Minnesota’s Economic Outlook,” presented to the Greater Mankato Growth Conference, May 7,

2015, in Mankato, MN. “Minnesota’s Economic Outlook,” presented to the Lyman Lumber Spring Market Overview,

April 29, 2015, in St. Louis Park, MN. “Preparing for Minnesota’s Changing Economy,” presented to the Schools for Equity in

Education Conference, April 24, 2015, in Minneapolis, MN. “Minnesota’s Economic Outlook,” presented to Minnesota Higher Education Facilities Authority

Conference, April 15, 2015, in St. Paul, MN. “Minnesota’s Economic Outlook and Revenue Forecast,” presented to the Twin Cities Research

Group, April 8, 2015, in St. Paul, MN. “Minnesota’s Economic Outlook,” presented to the St. Cloud Winter Institute, February 18, 2015,

in St. Cloud, MN. “Minnesota’s Economic Outlook,” presented to the Minnesota Risk Management Association,

January 21, 2015, in Minneapolis, MN. “Minnesota’s Economic Outlook,” presented to the Civic Caucus, January 9, 2015, in St. Louis

Park, MN. “Economic Outlook Across Minnesota (Regional Issues),” presented at the 2015 One Minnesota

Legislative Conference, January 7, 2015, in Minneapolis, MN. “Minnesota’s Economic Outlook,” presented at the 2015 One Minnesota Legislative Conference,

January 7, 2015, in Minneapolis, MN. “Preparing for Minnesota’s Changing Economy,” presented at the Stillwater Rotary Club,

December 18, 2014, in Stillwater, MN.

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“Preparing for Minnesota’s Changing Economy,” presented at the University of Minnesota Extension U-Lead Academy, November 13, 2014, in St. Paul, MN.

“Preparing for Minnesota’s Changing Economy; An Economist’s View of Public Finance,”

presented at the 2014 Conference of the Minnesota Chapter of Women in Public Finance, October 21, 2014, in Minneapolis, MN.

“Past Performance does not Guarantee Future Results,” presented with Susan Brower at the 2014

Minnesota Policy Analysis Conference, October 15, 2014, in St. Paul, MN. “Minnesota’s Economic Outlook,” presented at the Bank Holding Company Association Annual

Conference, October 7, 2014, in Bloomington, MN. “Minnesota’s Economic Outlook,” presented at the Minnesota Chamber of Commerce Fiscal

Policy Committee meeting, September 4, 2014, in St. Paul, MN. “Regional Economic Conditions,” presented at the Minnesota Rural Electric Association Annual

Conference, August 12, 2014, in St. Cloud, MN. “Minnesota’s Economic Outlook,” presented at the University of Minnesota Extension Family

and Consumer Science Conference, July 17, 2014 in Chanhassen, MN. “Minnesota’s Economic Outlook,” presented at the White Bear Area Chamber of Commerce,

June 19, 2014, in White Bear Lake, MN. “Minnesota’s Economic Outlook,” presented at the St. Louis Park Rotary Club, June 2, 2014, in

St. Louis Park, MN. “Minnesota’s Economic Outlook,” presented at the Lyman Lumber Builder’s Conference, May 8,

2014, in St. Louis Park, MN. “Minnesota’s Economic Outlook,” presented at the Southern Minnesota Economic Summit, April

29, 2014, in Mankato, MN. “Minnesota’s Economic Outlook,” presented at the Institute of Management Accountants

Seminar, April 24, 2014, in Eagan, MN. “Minnesota’s Economic Outlook,” presented at the Elk River Chamber of Commerce, April 16,

2014, in Otsego, MN. “Preparing for Minnesota’s Changing Economy,” presented to the University of Minnesota

Classes Without Quizzes, April 5, 2014, in St. Paul, MN.

“Minnesota’s Economic Outlook,” presented at the St. Cloud Rotary Club, March 25, 2014, in St. Cloud, MN.

“Minnesota’s Economic Outlook,” presented at the University of Minnesota Senate Committee

on Finance and Planning, March 25, 2014, in Minneapolis, MN. “Doom and Gloom or Growth and Boom?” presented (with Susan Brower) at the St. Paul Area

Chamber of Commerce, March 21, 2014, in St. Paul, MN.

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“Minnesota Realities: Health Care Costs and Demographic Trends, presented (with Susan Brower) at the Minnesota Hospital Association 2014 Leadership Institute, March 6, 2014, in Plymouth, MN.

“Minnesota’s Economic Outlook,” presented at the University of St. Thomas 2014 Annual

Business Valuation Conference, February 5, 2014, in Minneapolis, MN. “Minnesota’s Economic Outlook,” presented at the Dakota County Regional Chamber of

Commerce Legislative breakfast, January 17, 2014, in Eagan, MN. “Minnesota’s Economic Outlook,” presented at the CoreNet Global Midwest 2014 Annual

Meeting, January 14, 2014, in St. Louis Park, MN. “Minnesota’s Economic Outlook,” presented at the University of St. Thomas 2014 Commercial

Real Estate Conference, January 8, 2014, in Minneapolis, MN. “Minnesota’s Economic Outlook,” presented at the Minnesota Asphalt Pavement Association

2013 Annual Meeting, December 13, 2013, in St. Louis Park, MN. “What Lies Ahead for Minnesota’s Economy?” presented at the Association of Minnesota

Counties 2013 Futures Conference, November 7, 2013, in St. Paul, MN. “The State of the State,” presented with Susan Brower at Citizens’ League and 88.3 The Current

Policy and a Pint, November 6, 2013, in Minneapolis, MN. “Minnesota’s Economic Outlook,” presented at the Minnesota Retailers’ Annual Meeting,

October 24, 2013, in Bloomington, MN. “Minnesota’s Economic Outlook,” presented at the Metropolitan Area Breakfast Club, September

25, 2013, in Minneapolis, MN. “Leadership for Minnesota’s Changing Economy,” presented at the Leadership Twin Cities Kickoff Retreat, September 12, 2013, in Chaska, MN.

“Minnesota’s Economic Outlook,” presented at the 2013 Minnesota Small Business Association

Lenders’ Conference, September 5, 2013, in Brooklyn Park, MN.

“A Business Activities Tax for Minnesota,” presented at the 2005 Minnesota Department of Revenue Business Taxpayer Meeting, October 31, 2005.

“Introduction to the Minnesota Business Activities Tax Study,” presented at the 2004 Annual

Meeting of the Minnesota Taxpayers’ Association, February 4, 2004, in St. Paul, MN. Legislative Testimony, Minnesota Legislature “HF 2013: The Impact of a Recession on Tax Revenues,” presented to the House State

Government Finance Committee, April 8, 2015. “February 2015 Minnesota Budget and Economic Forecast,” presented to the Senate Finance

Committee, March 10, 2015. “February 2015 Minnesota Budget and Economic Forecast,” presented to the House Ways and

Means Committee, March 2 and March 9, 2015.

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“Volatility in Minnesota’s Revenue System,” presented to the House Taxes Committee, January 22, 2015.

“November 2014 Minnesota Budget and Economic Forecast,” presented to the Senate Finance

Committee, January 20, 2015. “November 2014 Minnesota Budget and Economic Forecast,” presented to the House Ways and

Means Committee, December 5, 2014. “February 2014 Minnesota Budget and Economic Forecast,” presented to the Senate Finance

Committee, March 4, 2014. “February 2014 Minnesota Budget and Economic Forecast,” presented to the House Ways and

Means Committee, March 3, 2014. “Rate of Return Assumptions for Minnesota’s Public Pension Plans,” presented to the Legislative

Commission on Pensions and Retirement, August 29, 2013. “July 2013 Economic Update,” co-presented with Prof. Tom Stinson and Minnesota Management

& Budget Commissioner Jim Schowalter to the Legislative Commission on Planning and Fiscal Policy, July 25, 2013.

TEACHING AND CURRICULUM DEVELOPMENT AT THE UNIVERSITY OF MINNESOTA Extension Teaching Program Development

Building Extension’s Public Value (BEPV): I created this workshop to teach anyone who develops, delivers, evaluates, or advocates for Extension programs how to make a case for public funding by communicating their programs’ public value to key stakeholders. Rooted in public sector economics, the program content develops the idea that Extension programs create public value when they effectively address market failure. Workshop participants identify a program’s stakeholders, determine how the program addresses one or more types of market failure, and evaluate Extension’s comparative strengths in delivering the program. Participants draft a message about their program’s public value that highlights the program’s documented impacts and outcomes. I am the principal author of the curriculum, which consists of a participant workbook, presenter’s guide, and Powerpoint™ slides. Each of the eleven workshop modules includes activities designed to achieve specific learning objectives. A workshop may span three to six hours, depending on the modules taught. I have won two national awards for the BEPV workshop, which I have taught to Extension organizations in at least 17 states and one Canadian province. ● Among respondents to a 2008 BEPV trainee survey, 83% reported that the public value approach

had influenced the way their organization communicates with stakeholders; 84% reported that the public value approach had positively affected their own work; 69% reported a positive impact on stakeholders’ views of their organization; and 64% reported a positive impact on stakeholders’ views of their programs. More program impacts are reported in Kalambokidis, Laura. “Spreading the Word about Extension’s Public Value.” Journal of Extension 49, 2 (April 2011). http://www.joe.org/joe/2011april/a1.php.

● Of respondents to end-of-workshop surveys from nine BEPV workshops over 2009-2012, 88 percent reported that they can apply the skills or ideas they learned to their organization. Among respondents to pre-post evaluations from six workshops over 2009-12, the average level of

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knowledge of the public value of Extension programs increased from 2.98 to 4.26 on a 5-point Likert scale.

● An hour-long webinar describing the program and summarizing its content is here: https://connect.msu.edu/p13999648.

● Program updates are on the BEPV blog: http://publicvalue.cfans.umn.edu/. Building Extension’s Public Value Train-the-Trainer course: I created this live, online webinar to increase Extension organizations’ capacity to conduct public value trainings of their own. After registering and paying a fee, participants in the four-hour course learn how to teach BEPV workshops to Extension staff in their own states. The curriculum is the same as for the BEPV workshop, plus an archived recording of the webinar for participants to reference after the course. Following the most recent course, 91 percent of trainees responding to a participant survey reported more skill in explaining the public value of their programs, and 76 percent reported that they are now prepared to conduct workshops of their own.

Public Value of Public Programs (PVPP): I developed this adaptation of the BEPV workshop to teach non-profit and local government providers of outreach programs how to make a case for public funding by communicating their programs’ public value to key stakeholders. I am the author of the curriculum, which consists of a participant workbook, presenter’s guide, and Powerpoint™ slides. I trained University of Minnesota Community Economics Extension Educators to teach this face-to-face workshop to non-profit and local government audiences across Minnesota. Following recent workshops, 99 percent of respondents to participant surveys reported increased knowledge.

Who Pays Taxes? (Why Civilized Societies Pay Taxes): I created this one-hour presentation to prepare Minnesota civic groups for constructive discussions about the role and size of government and how to fund government activities. The content, based in public sector economics, includes market failure, the role of different levels of government, the principles of tax policy, and the distribution of income and taxes in the United States and in Minnesota. Following the most recent presentation, 83 percent of respondents to a participant survey reported they were satisfied or very satisfied with the presentation.

Minnesota’s Approach to Business Taxation: The objective of this one-hour presentation is to inform civic groups about current issues in business taxation in Minnesota. I am the author of the presentation content, which includes the principles of business tax policy, how Minnesota taxes businesses, and developments to watch for in state business taxation.

Current Issues in Minnesota Tax Policy: The objective of this one-hour presentation is to prepare Economics school teachers and civic groups for constructive discussions about tax reform options in Minnesota. I am the author of the presentation content, which includes an economics-based approach to evaluating tax reform proposals, a description of Minnesota’s state budget challenges, and developments to watch for in state tax policy.

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Programs Taught by Laura Kalambokidis Year Program name # of

sessions States represented by participants

# of participants

2015 Building Extension’s Public Value 3 NJ, IL, NE 140 2013 Building Extension’s Public Value 4 Nationwide, MN 85 2012 Building Extension’s Public Value 5 VA, MN, Ontario,

nationwide 123

Public Value of Public Programs 1 MN 10 Who Pays Taxes? 1 MN 80 2011 Building Extension’s Public Value 9 north central region,

southern region, MN, WI, HI, MD, nationwide

346

BEPV Train-the Trainer 2 MD, nationwide 83 Who Pays Taxes? 1 MN 35 2010 Building Extension’s Public Value 5 north central region,

western region, nationwide, GA

182

BEPV Train-the Trainer 1 nationwide 32 2009 Building Extension’s Public Value 9 LA, HI, IN, WY, MD,

MO, TX, NE 815

BEPV Train-the Trainer 2 nationwide 353 Who Pays Taxes? 2 MN 21 2008 Building Extension’s Public Value 4 MN, NV, nationwide 144 BEPV Train-the Trainer 2 nationwide 79 Who Pays Taxes? 1 MN 15 Public Value of Public Programs 1 MN 154 2007 Building Extension’s Public Value 4 MN, DC, nationwide 116 BEPV Train-the Trainer 1 nationwide 142 2006 Building Extension’s Public Value 5 WV, FL, PA, MN, NY 257 Public Value of Public Programs 3 MN 90 Who Pays Taxes? 1 MN 40 2005 Building Extension’s Public Value 4 northeast region, MN,

NC 285

Who Pays Taxes? 1 MN 30 Minnesota’s Approach to Business Taxation 2 MN 75 2004 Building Extension’s Public Value 2 MN, NC 115 Who Pays Taxes? 1 MN 15 2003 Current Issues in Minnesota Tax Policy 8 MN 135 Who Pays Taxes? 3 MN 80 2002 Building Extension’s Public Value 4 MN 60 Current Issues in Minnesota Tax Policy 3 MN 105 2001 Current Issues in Minnesota Tax Policy 2 MN 35 Summary 97 4277

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Public Finance Programs Taught by University of Minnesota Extension Educators (Trained and Using Curriculum Developed by Laura Kalambokidis)

Year Program name # of events

Location # of participants

Share of respondents reporting increased knowledge

2012 Public Value of Public Programs 1 MN 9 89% 2011 Public Value of Public Programs 1 MN 19 100% 2010 Public Value of Public Programs 2 MN 66 100% 2009 Public Value of Public Programs 2 MN 43 NA 2008 Public Value of Public Programs 5 MN 153 100% Summary

11 290

Stand-Alone Outreach Presentations

Guest participant in “The Theater of Public Policy,” March 23, 2015, in Minneapolis, MN “Tax Reform that Works for Minnesota,” panel at the University of Minnesota Center for the Study

of Politics and Governance, October 1, 2012, in Minneapolis, MN.

“How Fiscal Federalism is Playing Out in Minnesota,” presented at the University of Minnesota Public Sector Economics Workshop, May 24, 2012, in St. Paul, MN.

Appearance in, “The Mysteries of Public Financing,” a video produced by Twin Cities Public

Television and the University of Minnesota Metro Consortium. Air dates May-July 2011. Video accessible here: http://www.mnvideovault.org/index_new.php?id=21162&select_index=0&popup=yes#0

“What Does a Federal Value-Added Tax Mean for Minnesota?” presented to the University of

Minnesota Public Sector Economics Workshop, March 10, 2011, in St. Paul, MN. “The Minnesota Tax Expenditure Study,” presented to the Economics Research Group [Minnesota

government economists], March 17, 2011, in St. Paul, MN. “Tax Incentives for Economic Development,” presented as part of the Minneapolis Federal Reserve

Bank’s 2011 Student Essay Contest Awards Program, April 29, 2011, in Minneapolis, MN. “How Are Businesses Responding to Minnesota’s Tax-Free Zone Program?” presented to the Twin

Cities Research Group [Twin Cities researchers, analysts, and applied social scientists], May 11, 2011, in St. Paul, MN.

“State Value Added Taxes,” presented to the Governor’s 21s Century Tax Reform Commission,

September 5, 2008, in St. Paul, MN. “Minnesota’s Budget in 2035: How Will You Pay for Your Parent’s Retirement?” presented as part

of the University of Minnesota CFANS “Faculty in the News” event for incoming Freshmen, August 28, 2008, in St. Paul, MN.

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“Federal Spending in Minnesota: Why is Minnesota’s Return on the Federal Tax Dollar So Low?”

panel at the State and Local Policy Program of the Humphrey Institute for Public Affairs, April 28, 2006.

Media Quotes and Appearances

National Congressional Quarterly Researcher

Mother Jones Wall Street Journal Washington Post Washington Times

State and local

Associated Press City Pages

Greater MSP Business KARE11 News Minneapolis Federal Reserve Bank Fedgazette

Minneapolis Star Tribune Minneapolis/St. Paul Business Journal

Minnesota2020.org website videos Minnesota Broadcaster’s Association radio show, “Access Minnesota” Minnesota Business Minnesota Daily Minnesota News Network

Minnesota Public Radio Minnesota Real Estate Journal Minnesota Senate Media Services MinnPost Rochester Post-Bulletin St. Cloud Times St. Paul Legal Ledger/Capitol Report/Politics in Minnesota St. Paul Pioneer Press Twin Cities Business Magazine Twin Cities Daily Planet Twin Cities Public Television documentary, “Mysteries of Public Financing” University of Minnesota CFANS Solutions Magazine WCCO News Classroom Teaching Course Development

Public Finance, ApEc 5341: In this three-credit, Masters-level course, students apply economic theory to current revenue and spending issues facing federal, state or provincial, and local governments.

Applied Public Finance, ApEc 8341: In this three-credit, PhD.-level course, students study seminal

and current economic research on government tax and expenditure policy and learn to apply the

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tools of applied economics to public finance issues. The course is part of the Policy Analysis PhD. field in the Applied Economics Graduate Program. (Co-developed with Prof. Tom Stinson.)

Courses Taught

Semester Course Fall 2013 ApEc 8341* Spring 2012 ApEc 8341* Fall 2010 ApEc 8341 Spring 2010 ApEc 5341 Fall 2008 ApEc 8341* Spring 2007 ApEc 5341 Spring 2006 ApEc 5341 Spring 2005 ApEc 5341 Spring 2004 ApEc 5341

*Co-taught with Prof. Tom Stinson. ADVISING AND MENTORING Undergraduate Students Since 2004, I have advised undergraduates for an average of eight advisees per year, and I have supervised seven undergraduate internships and one Undergraduate Research Opportunity Project (UROP). Graduate Students Master’s Theses Directed, Major Adviser

Amanda Thoe Imes. “An Examination of the Sales and Use Tax Gap Based on Minnesota Audit

Experience.” Completed 2013. Matthew Bombyk. “An Experimental Study of Taxpayer Compliance Behavior Under Alternative

Reporting Regimes.” Completed 2012. Jose Fischer. “Is Pricing High Occupancy Toll Lanes for Zero Delay Efficient?” Completed 2011. James Mooreland. “The Irrational Investor’s Risk Profile.” Completed 2011.

Doctoral Dissertations Directed, Major Adviser Tonya Hansen. “The Use of Business Tax Incentives: An Analysis of the Economic Performance of

Minnesota’s JOBZ Program.” Completed 2012.

Master’s Thesis Committee Member, not Adviser

Stacy Orlett (Statistics), degree expected 2016 HunKoo Lee, completed 2011 David Coyle, completed 2010 Omar Da’ar, completed 2010 Colbey Sullivan (MPA), completed 2005

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Doctoral Dissertation Committee Member, not Adviser

Kenichi Fukushima (Economics), completed 2010 Alma Romero-Barrutieta, completed 2006 Kijong Kim, completed 2005 Durdane Sirin Saracoglu, completed 2003 Graduate Research Assistants Funded and Supervised Matthew Bombyk, 2012 David Bael, 2009 Tonya Hansen, 2005-08 Quihi Chen, 2007 Theresa Bipes (Outdoor Education M.S.), 2007 Angela Peterson, 2005 Colbey Sullivan (M.P.A.), 2005 Frederic Wandey, 2003 David Leishman, 2002-03 Steffanie Guess-Murphy, 2002 Naichia Li, 2001

PROFESSIONAL ACTIVITIES Commission and Advisory Group appointments

Member of the Metropolitan Council’s Local Project Advisory Team for the MetroGIS Quantify Public Value Study, 2010-11. Member of the Minnesota Tax Expenditure Review Study Group, 2010-11. Member of the Fiscal Impact Analysis Advisory Group for the Center for Urban and Regional Affairs (CURA), 2010-11. Member of the Minnesota State Budget Trends Study Commission, 2007-09.

Board Membership

Member of the National Tax Association Board of Directors, 2007-2010.

Publication Reviewer Experience

Brookings Institution Press Congressional Budget Office East African Journal of Rural Development Economic Development Quarterly International Tax and Public Finance Journal of Economic Literature Journal of Institutional and Theoretical Economics Journal of Public Economics Journal of Regional Science MIT Press

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National Tax Journal Nonprofit Management and Leadership OTA Papers SOI Bulletin

Funding Proposal Review Panels

University of Minnesota Grant-in-Aid Program, 2012-13. North Central Regional Center for Rural Development Small Grants Program, 2010.

Organization of Conferences, Workshops, Panels, Symposia

Program Committee Chair 2004 Annual Meeting of the National Tax Association, November 11-13, 2004, in Minneapolis, MN. Program Committee Member and/or Panel Organizing 2010 Annual Meeting of the National Tax Association, November 18-20, 2010, in Chicago, IL. 2010 University of Minnesota Extension Annual Conference, October 4-6, 2010, in Bloomington, MN. 2009 Annual Meeting of the National Tax Association, November 12-14, 2009, in Denver, CO. 2007 American Agricultural Economics Association Meeting, July 29-August 3, 2007, in Portland Oregon. 2006 Annual Meeting of the National Tax Association, November 16-18, 2006, in Boston, MA. 2005 Annual Meeting of the National Tax Association, November 17-19, 2005, in Miami, FL. 2004 Annual Meeting of the American Agricultural Economics Association, August 2-5, 2004, in Denver, CO. 1999 National Tax Association Spring Symposium in Washington, DC.

Current Memberships in Professional Organizations American Economic Association Agricultural and Applied Economics Association Community Development Society Community Economics Network (CENET) International Institute of Public Finance National Association of Community Development Extension Professionals National Tax Association