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Kim S. Rueben CV KIM S. RUEBEN FEBRUARY 2021 Sol Price Fellow, Tax Policy Center Director State and Local Finance Initiative, Urban Institute EDUCATION 1997 Ph.D. Economics, Massachusetts Institute of Technology 1988 MS Economics, London School of Economics 1987 BS Applied Math-Economics, Magna Cum Laude, Brown University CAREER BRIEF Kim Rueben currently directs the State and Local Finance Initiative of the Urban Institute and directs the state and local work of the Urban-Brookings Tax Policy Center (TPC), where she is the Sol Price Fellow. Dr. Rueben is an expert on state and local public finance and the economics of education. Her research examines state and local tax policy, fiscal institutions, and issues of education finance and teacher labor markets. In addition to her position at TPC, Dr. Rueben is an adjunct fellow at the Public Policy Institute of California (PPIC). She has served as a member of the Council of Economic Advisors for the California Controller Betty Yee, served as a commissioner on the Washington DC Tax Revision Commission and as an advisor for the Oakland School District and the DC State Board of Education. She currently serves as an advisor to the DC Department of Revenue and is staffing the Colorado Governor’s Tax Study Group. Dr. Rueben recently served as a panelist on the National Academies of Sciences, Engineering and Medicine panel on The Economic and Fiscal Consequences of Immigration. She was an adjunct professor at the Georgetown Public Policy Institute and the Goldman School of Public Policy at the University of California at Berkeley and has been a visiting scholar at the San Francisco Federal Reserve Bank (2002-2003) and is currently on the Executive Board of the National Tax Association and has served on the executive board of the American Education Finance Association. PROFESSIONAL EXPERIENCE 2018 – Present Sol Price Fellow, Urban Institute and Tax Policy Center 2010-2018 Senior Fellow, Urban Institute and Tax Policy Center 2005 - 2010 Senior Research Associate, Urban Institute and Tax Policy Center 1997 – 2005 Research Fellow, Public Policy Institute of California 1991 Analyst, Cambridge Economics Inc. 1988 – 1991 Analyst, Associate Analyst, Research Associate, National Economic Research Associates 2010 – 2012 Contract Advisor Bill and Melinda Gates Foundation Kim S. Rueben Page 1 2005 – present Adjunct Fellow, Public Policy Institute of California 2006 – 2007 Adjunct Assistant Professor, Georgetown Public Policy Institute 2002 – 2003 Visiting Scholar, San Francisco Federal Reserve Bank Fall 1998 Adjunct Professor, Goldman School of Public Policy UC- Berkeley PUBLICATIONS AND PRESENTATIONS Publications “Extending the Earned Income Tax Credit to Students: A Comparison of Aid Policies” with Elaine Maag, Nikhita Airi and Sandy Baum December 17, 2020 “Simplifying Student Aid: Separating Pell Eligibility from an Equitable Formula for Measuring Ability to Pay” October 2020. “State and Local Government Finances in the COVID-19 Era,” National Tax Journal, September 1, 2020. “Exploring Ways to Enhance FAFSA Efficiency: Applying for Student Aid: Can Federal Tax Returns Take the Place of the FAFSA?” with Erin Huffer, and Sandy Baum. NASFAA, August 2020. “California’s Infrastructure Challenges” with Richard Auxier and Tracy Gordon. Urban Institute, July 20, 2020. “California’s State and Local Revenue System” with Richard Auxier and Tracy Gordon. Urban Institute, July 20, 2020. “School Funding in New York State: Does the Current Formula Ensure Access for Students of Color?” Testimony before the United States Commission on Civil Rights, June 12, 2019 “How Federal Deficits Could Hurt State and Local Governments,” Business Economics, Palgrave Macmillan:National Association for Business Economics, vol. 54(2), pages 134-136, April 2019. “Partners or Pirates? Collaboration and Competition in Local Economic Development” with Megan Randall, Brett Theodos and Aravind Boddupalli, Urban Institute December 20, 2018 “Budget Processes and the Great Recession” with Megan Randall and Aravind Buddupalli, Urban Institute, October 10, 2018. “The Evolution of Online Sales Taxes and What’s Next For States” with Richard Auxier, Urban Kim S. Rueben Page 2 Institute, June 26, 2018. “Building State Budgets: Effective Process and Practice” with Megan Randall. Urban Institute brief, November 27, 2017. Fact sheets on fiscal institutions: with Megan Randall. Urban Institute, November 27, 2017. “Tax Policy Outside the Emerald City” with William Gale and Aaron Krupkin, Daily Tax Report:State:DTRS July 07, 2017 “Building State Budgets: Effective Process and Practice” with Megan Randall. Urban Institute brief, November 27, 2017. Fact sheets on fiscal institutions: with Megan Randall. Urban Institute, November 27, 2017. “Tax Policy Outside the Emerald City” with William Gale and Aaron Krupkin, Daily Tax Report:State:DTRS July 07, 2017 “State and Local Fiscal Effects of Immigration” with Sarah Gault, Tax Policy Center brief. June 6, 2017 “Upward Mobility and State-Level EITCs: Evaluating California’s Earned Income Tax Credit” with Frank Sammartino and Kirk Stark, NYU Tax Law Review volume 70 number 3.Tax Policy Center brief (September 14, 2017). “State Budgets in the Trump Era” with Richard Auxier, Tax Policy Center brief. (January 25, 2017) “The Pros and Cons of Taxing Sweetened Beverages Based on Sugar Content”, with Donald Marron and Norton Francis, Tax Policy Center brief (December 12, 2016). “Building Community and Capacity for a Web-Accessible and State-Level Microsimulation Model of Tax and Benefit Policies” with Linda Giannarelli, National Science Foundation Final Report Summary. (October 21, 2016) The Economic and Fiscal Consequences of Immigration National Academies of Science, Engineering and Medicine report Francine D. Blau and Christopher Mackie, editors September 22, 2016 “Understanding State and Local Higher Education Resources” with Sandy Baum working paper prepared for The National Commission on Financing 21st Century Higher Education, September 14, 2016 “Simplifying Federal Student Aid: A Closer Look at Pell Formulas with Two Inputs” with Sandy Baum and Sarah Gault, Urban Institute Brief April 7, 2016 “Revisiting the State and Local Tax Deduction” with Frank Sammartino, Tax Policy Center Brief, March 31, 2016 Kim S. Rueben Page 3 “Simplifying Federal Student Aid: An Overview of Eight Plans” with Sandy Baum and Sarah Gault, Urban Institute Brief November 10, 2015 “The Relationship Between Taxes and Growth at the State Level: New Evidence” with William Gale and Aaron Krupkin National Tax Journal, December 2015, 68 (4), 919-942 “The States Try Supply-Side Tax Cuts” with William Gale and Aaron Krupkin Milken Institute Review, Fourth Quarter 2015 “Municipal Debt: What Does it Buy and Who Benefits”, with Harvey Galper, Richard Auxier and Amanda Eng. National Tax Journal, 67(4) 901-924. December 14, 2014 “Who Benefits from Tax-Exempt Bonds?: An Application of the Theory of Tax Incidence”, with Harvey Galper, Joseph Rosenberg, and Eric Toder. September 2014 Municipal Finance Review. “Finding Just the Right Tax Rate”, New York Times’ Room for Debate. New York Times May 23, 2013. “Analysis of Specific Tax Provisions in President Obama’s FY2014 Budget” TPC Research Brief with Benjamin Harris, Jim Nunns, Eric Toder and Roberton Williams. May 8, 2013. “Doing Better for More Students” Issue Brief and HCM Report, with HCM Panel on financial aid reform. January 2013. “What Federal Tax Reform Means for State and Local Tax and Fiscal Policies” Testimony before the Senate Finance Committee. April 25, 2012. “Gasoline Taxes and Rising Fuel Prices” with Yuri Shadunsky. Tax Policy Center Research Brief. April 24, 2012. “Gas Taxes, Gas Prices and Fuel Economy” with Yuri Shadunsky Tax Notes. April 24, 2012. “Today’s Children, Tomorrow’s America: Six Experts Face the Facts,” with Eugene Steuerle, Robert Reischauer, Margaret Simms, Olivia Golden, and Lisa Dubay. Urban Institute Brief, November 2011. “California’s K-12 Education Budget: An Opportunity to Revise Teacher Workforce Policies, Data Systems, and Funding Allocation”, with Habib Moody. Policy Matters. Fall 2011. Kim S. Rueben Page 4 “What the Housing Crisis Means for State and Local Governments,” with Serena Lei, Landlines, Lincoln Institute of Land Policy, pp. 8-13, October 2010. “The Best of Times or the Worst of Times? How Alternative Revenue Structures Are Changing Local Governments,” with Tracy Gordon. In Municipal Revenues and Land Policies edited Gregory Ingram and Yu-Hung Hong. 2010 “State Individual Income Tax Rates” with Carol Rosenberg, Tax Notes, May 10, 2010. “Centralization of Education Financing” Lincoln Institute of Land Policy Working Paper, February 2010. “Investor Owners in the Boom and Bust” with Kathy Pettit, MetroTrends Urban Institute, February 2010. “Tax Stimulus Report Card,“ with Rosanne Altshuler, Leonard Burman, Howard Gleckman, Dan Halperin, Ben Harris, Elaine Maag, Eric Toder and Roberton Williams. Tax Policy Center Report, Winter 2009. “Racial Disparities in Education Finance: Going Beyond Equal Revenues,” with Sheila Murray, Tax Policy Center Discussion Paper No. 29, November 2008. “Sales Tax Holidays” with Carol Rosenberg, Tax Notes, September 15, 2008. “The Insurance Value of the Property Tax or How We Stopped Worrying and Learned to Love the Property Tax,” with Sheila Murray, Lincoln Institute of Land Policy Working Paper, July 2008. “State and Local Revenues,” with Carol Rosenberg, Tax Notes, April 7, 2008. “Financing Health Insurance Coverage: California’s
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