Mertens has Article Published – Hobart and William Smith Colleges \
The HWS Update

Mertens has Article Published

Jo Beth Mertens, assistant professor of economics, had an article published in the summer issue of the journal Public Budgeting and Finance. In the article, “VAT Revenues in the Russian Federation: The Role of Tax Administration in Their Decline,” Mertens and her co-author, Jean Tesche, analyze the experience with the value added tax (VAT) in the Russian Federation and provide evidence that poor tax administration both contributed to the decline of VAT revenues in 1993 and continues to hamper VAT revenue collection today. Mertens has been with the Colleges since 1997.