Senior Research Fellows

The Senior Research Fellow program, initiated in 1995, provides Florida TaxWatch with a valuable resource for its research and analysis. Each Senior Research Fellow is a prominent scholar or professional of national repute, chosen for his or her public policy analysis and evaluation expertise in the areas of state and local government accountability, finance, and taxation.

Chairman
Dr. William Earle Klay

Dr. Earle Klay is a professor and former director (1998 - 2003) of the Askew School of Public Administration and Policy at Florida State University, where he has been a member of the faculty since 1977. He is a futurist and was designated a Certified Government Financial Manager by the Association of Government Accountants. Some of his research looks at the future of society in order to identify the problems that will challenge and shape government. His other research deals with topics as varied as strategic management, overcoming obstacles to performance reporting, and facilitating organizational learning about new technology applications. Dr. Klay’s courses range from “Futures Studies” and the “History and Future of Public Administration” to two courses in financial management. His several years of practitioner experience include service as a captain in the U.S. Army, a systems specialist in a federal agency, a policy analyst for a state legislature, and a senior planner in a governor’s office of planning and budgeting. He is a recipient of the 1996 Donato J. Pugliesi Award, the highest honor bestowed by the Southeastern Conference of Public Administration. Dr. Klay earned his Ph.D. at the University of Georgia.

Vice Chairman
Dr. Roger Kaufman

Dr. Roger Kaufman is a professor emeritus at Florida State University and a Distinguished Research Professor at the Sonora Institute of Technology. He is also Director of Roger Kaufman & Associates and consults with public and private organizations in the U.S., Canada, Australia, New Zealand, Latin America, and Europe. He is a Certified Performance Technologist, a Diplomate in School Psychology, and a Fellow in Educational Psychology of the American Psychological Association. He has been awarded the International Society for Performance Improvement’s (ISPI’s) top two honors: Member for Life and the Thomas F. Gilbert Award. He is a past ISPI president and a founding member, and is the recipient of ASTD’s Distinguished Contribution to Workplace Learning and Performance recognition. Dr. Kaufman has published over 255 articles and 38 books on strategic planning, performance improvement, quality management, continuous improvement, needs assessment, management, and evaluation. His two most recent books are entitled 30 Seconds That Can Change Your Life: A Decision-Making Guide for Those Who Refuse to Be Mediocre, a book on personal decision-making, and Change, Choices, and Consequences: A Guide to Mega Thinking and Planning, which deals with organizational success. Dr. Kaufman earned his Ph.D. in Communications from New York University.

Dr. Fran Stokes Berry

Dr. Frances Berry is the current Director of the Askew School of Public Administration and Policy at Florida State University. She also holds the Frank Sherwood Professorship at FSU, and teaches public policy theory, implementation, and evaluation; strategic management and managing for results; and intergovernmental relations. Her research explores four major areas: 1) policy innovation, diffusion, and change; 2) strategic management in state and local agencies; 3) implementation and utilization of policy and administrative reform; and 4) the utilization of computer technologies in public and nonprofit agencies. Since moving to Florida State University in 1990, she has served as project director on over three dozen projects with Florida state and nonprofit agencies. Dr. Berry currently serves as Past President of the Southern Evaluation Association and Member of the Executive Committee of the National Association of Schools of Public Affairs and Administration. She also serves as Chair of the FSU Commission on the Status of Women, on the Executive Committee of the College of Social Sciences, and as a member of the FSU Athletic Committee and Chair of its Academic Standards Subcommittee. Dr. Berry earned her Ph.D. in Political Science at the University of Minnesota.

Dr. Neil S. Crispo

Dr. Neil Crispo is a Courtesy Professor and Intern Coordinator at the Askew School of Public Administration and Policy at Florida State University. He is also President of Y-HAT Inc., an association for the Provision of Research & Educational Resources. Dr. Crispo teaches several classes at the Askew School, including Strategic Leadership for Communities; Public Service Internship; Public Organizations; Civic Association Leadership; The Executive; and Action Report. He has held several administrative and faculty positions in higher education during his thirty-three year career in Florida’s community college and state university systems. He also served for fifteen years as an officer in the U.S. Coast Guard, both on active duty and in the active reserve, attaining the rank of Lieutenant Commander, and was assigned to the position of unit commander. Dr. Crispo has served as the Senior Vice President for Research and Operations at the Florida TaxWatch Research Institute (from January 1991 until November 1998). From 1999 through 2000, he assumed the position of Vice President for Research Development and assumed duties at FSU. He has been, and is currently, noted as a Heritage Foundation Policy Expert. Dr. Crispo earned his Ed.D. in Higher Education Administration at the University of Southern Mississippi.

Dr. Arnold A. Heggestad

Dr. Arnold Heggestad is the Holloway Professor of Entrepreneurship and Finance at the University of Florida. He is also the Founding Director of the Center for Entrepreneurship and Innovation, and is currently responsible for the College of Business entrepreneurship program. Dr. Heggestad, a founder of Enterprise Florida, has served on the Board of the Capital Partnership since 1993. He is also a founder of the $36 million Cypress Private Equity Fund of Enterprise Florida and serves as its Chairman; a founder of the North Florida Technology Innovation Corporation and serves as its Chairman; and a founding Chairman of Invest, its $1.2 million venture capital fund. Dr. Heggestad has served as Chairman of the Florida Commission on Government Accountability to the People, a statewide appointment by the Governor of Florida from 1993-1999. He also served as Director of the Federal Reserve Bank of Atlanta from 1993-1999, and as Senior Economist for the Board of Governors of the Federal Reserve System. He was a member of Class XVI of Leadership Florida. His research interests included venture capital, banking, and economic development. He teaches Entrepreneurship, Global Entrepreneurship, and The Entrepreneurial Opportunity. Dr. Heggestad earned his Ph.D. in Economics at Michigan State University.

Dr. John Lombardi

Dr. John Lombardi serves as President of the Louisiana State University System. He also serves as co-editor of The Top American Research Universities project on measuring university performance, originally developed to guide improvement at the University of Florida during the 1990s and later adapted to different institutional contexts at UMass Amherst, the University at Buffalo, and Arizona State University. The Center for Measuring University Performance, located at Arizona State, is sponsored by Arizona State and UMass Amherst, with support from UF foundation funds. Dr. Lombardi taught history and held various administrative posts at Indiana University from 1967 to 1987, including Dean of International Programs, Dean of Arts and Sciences, and Director of Latin American Studies. He served as Provost and Vice President for Academic Affairs at Johns Hopkins University from 1987 to 1990. From 1990 to 1999, he served as the ninth president of the University of Florida. He is a specialist in Latin American history, with a special interest in Venezuelan history, and the author of a variety of books and articles. In addition to history, he has taught and written on higher education, international business, computer literacy, and software evaluation. He has served on the Board of Directors of the Economic Development Council of Western Massachusetts since 2002. Dr. Lombardi earned his Ph.D. at Columbia University.

Dr. David Macpherson

Dr. David Macpherson currently serves as the Director of the Pepper Institute on Aging and Public Policy. Dr. Macpherson, the Rod and Hope Brim Eminent Scholar in Economics, is also a Professor of Economics at Florida State University. His teaching areas include principles of microeconomics, money and banking, econometrics, labor economics, and labor relations. He has received two university-wide awards for teaching excellence. He is an applied labor economist whose research focuses on pensions, discrimination, industry deregulation, labor unions, and the minimum wage. His recent work includes the study of company stock and participant direction in pension funds, turnover in the long-term care industry, and occupational segregation. Dr. Macpherson has published over 45 articles in leading economics journals. He is co-author of the undergraduate labor economics text, Contemporary Labor Economics, as well as the principles of economics text, Economics: Private and Public Choice. He is also co-author of the annual Union Membership and Earnings Data Book: Compilations from the Current Population Survey. He is included in Who’s Who in Economics, Fourth Edition, which includes the 1,200 most frequently cited economists in the years 1990-2000 using the Social Science Citation Index. Dr. Macpherson earned his Ph.D. at Pennsylvania State University.

Dr. Stephen Morrell

Dr. Stephen Morrell is a Professor of Economics and Finance at the Andreas School of Business at Barry University. He teaches and conducts research in financial institution strategy and financial markets analysis. He is also Managing Director of Heritage Advisors, an investment consultancy specializing in fixed income strategy for international banks and portfolio management for non-profit organizations. Dr. Morrell is a graduate of Leadership Florida, Class VII, and is a member of the American Economic Society, the Royal Economic Society, and the National Association for Business Economics. Prior to joining the Barry faculty in 1993, he served as Senior Vice President and Chief Economist for Southeast Banking Corporation, and as a Financial Economist for the Federal Reserve System. He also served as a member of the Council of Economic Advisors to Governor Jeb Bush. His research interests include governance in financial institutions, portfolio management models, and financial sector development in emerging market economies. He writes the bi-monthly Economic Commentary for the Florida TaxWatch Center for Competitive Florida, which is sent to TaxWatch members and state government officials. Dr. Morrell earned his Ph.D. in Economics from Virginia Polytechnic Institute.

Dr. Harold Peckron

Dr. Harold Peckron is a retired tenured law professor. He is also a nationally recognized expert on the Alternative Minimum Tax, with a tax career that spans more than three decades. He has taught full time for several Association to Advance Collegiate Schools of Business international institutions, including the State University of Pennsylvania and Barry University, and is currently a Visiting Professor of Accountancy in the International Business Department at Rollins College, where he teaches International Business Law, Topics in International Business, and Principles of Financial/Managerial Accounting. He is the only tenured law professor from an ABA-accredited law school on the Rollins faculty. His practical experience includes service with Ernst & Young, LLP, the U.S. Treasury Department, and private industry, including his own firm, PPI, a tax consulting and publishing firm. He is also a seminar leader to professional groups. His books and articles focus on taxation, including his most recent, The Alternative Minimum Tax and The Guide to Revenue Recognition. He presently serves as an international legal advisor to selected clients and serves on the Florida Bar Association Tax Committee. Dr. Peckron holds several graduate degrees, including an LL.M. in Taxation from the Georgetown University Law School.

Dr. Craig E. Reese

Dr. Craig Reese is a Professor of Accounting/Taxation at the School of Business Administration at St. Thomas University. He has held a variety of positions at STU, including Coordinator of the Master of Accounting and Undergraduate Accounting programs, Director of Graduate Business Programs, Director of the Adult Learner Program, Chair of the Department of Accounting and Finance, and member of the Board of Directors at the STU International Trade Institute. He has taught Corporation and Partnership Taxation courses at the Tampa branch of the IRS and was a Professor of Taxation at the School of Accountancy at the University of South Florida as well as Florida International University and several state universities in Texas. Dr. Reese has been a Visiting Professor as well, having taught at the School of Business Administration at Texas A&M University as well as the Department of Accounting at the College of Business Administration at the University of Texas at Austin. He has taught a variety of university courses at both the graduate and undergraduate level, including Tax Research, Entrepreneurship, Principles of Tax Accounting, Tax Factors in Business and Investment Decisions, Tax Accounting Theory and Policy, and Corporate Taxation. He has authored several publications and has done research in taxation and fund (governmental/NFP) accounting. Dr. Reese earned a Ph.D. from the University of Texas at Austin.

Dr. Lance de-Haven Smith

Dr. Lance deHaven-Smith is a Professor at the Askew School of Public Administration and Policy at Florida State University. A former President of the Florida Political Science Association, he is the author, coauthor, or editor of 15 books on topics ranging from religion and political philosophy to Florida government and politics. While at FSU, he has held a number of positions applying academic knowledge to problems of public policy, including Associate Director of the Florida Institute of Government; Director of the Askew School; Executive Director of the Citizens Commission on Cabinet Reform; Executive Director of the Local Government Commission II; and Executive Director of the National Public Sector Gaming Study Commission. Dr. deHaven-Smith’s scholarship is nationally recognized and he has appeared on several national television and radio shows. He was also an infantry rifleman in the U.S. Army during the Vietnam era. He began his teaching career in 1981 as an Assistant Professor of Political Science at Florida Atlantic University. While there, he worked his way up the academic ladder to the rank of full Professor and held a number of administrative positions, including Provost of FAU’s campuses in Broward County. He joined Florida State University in 1994. Dr. deHaven-Smith earned his Ph.D. at Ohio State University.

Dr. Henry Thomas

Dr. Henry Thomas is a former Department Chairman of the Department of Political Science and Public Administration at the University of North Florida, where he currently serves as Executive Director of the Florida Center for Public & International Policy. He is an Associate Professor whose research focuses on the attempt to integrate the disparate traditions of community organizing, learning organizational theory, and the PDCA cycle of Total Quality Management (TQM). His focus has been on the application of these tools for government service, neighborhood improvement, and effective community building. Dr. Thomas’ teaching has been in the areas of public finance, public management, and the economic context of public administration. He taught in the Doctor of Philosophy (Ph.D.) in Public Administration program at Florida International University and at UNF has served on several Doctor of Education (Ed.D.) dissertation committees within the School of Education. Dr. Thomas taught in the Mexican MPA program at FIU and has also taken several groups of UNF students to Ghana in West Africa. He has an emerging interest in the theory and techniques of conflict transformation in both domestic and international contexts. Since the 2000 election cycle, he has chaired the Election Advisory Panel in Duval County. Dr. Thomas earned a D.P.A. in Public Finance from the University of Southern California.

Dr. Antonio “Tony” Villamil

Tony Villamil has over 25 years of successful experience as a business economist and high-level policymaker at the federal and state government level. He has served as a U.S. Undersecretary of Commerce for Economic Affairs and is currently Chief Executive Officer of The Washington Economics Group, an economics and business consulting practice now in its second decade of operations. Mr. Villamil is a member of the President’s Advisory Committee on Trade Policy and Negotiations, and is Chairman of the Governor’s Council of Economic Advisors of Florida. During 1999-2000, he directed the Tourism, Trade and Economic Development activities of the State in the Executive Office of the Governor. Presently, he is on the Board of Directors of Enterprise Florida – the State’s principal economic development organization. Among other leadership positions, he serves on the Property Tax Reform Committee of Florida and is an active member of the National Association for Business Economics (NABE).Tony received undergraduate and advanced degrees in economics from Louisiana State University (LSU), where he completed coursework for the PhD degree. In 1991, Florida International University (FIU) awarded him a doctoral degree in Economics (HC). Dr. Villamil publishes widely on economics and trade policy topics, and is an adjunct professor of Competitive Strategy in the Executive and Professional MBA programs of Florida International University (FIU). He was Senior Fellow of the Latin American and Caribbean Center of FIU from 1993-1994.