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Missouri State University’s Dr. Yuhua Qiao, professor in the Department of Political Science and Philosophy, recently published her second book, “State Tax Systems: Policy Making for Fiscal Stability.”

Qiao has been teaching at Missouri State since 1998. She specializes in state budgetary issues, including taxes, expenditure, intergovernmental fiscal relations and voter impact on state budgeting.

“I am always interested in state finance. States are responsible for so many public services, and their fiscal wellbeing is critical to the welfare of the people,” she explained.

She published her first book, “Interstate Fiscal Disparities in America: A Study of Trends and Causes,” in 1999. The book, based on her dissertation research, examines state expenditures in various service areas and why they differed among states. She has also published numerous journal articles on state finance.

Qiao’s latest book is “highly useful to policymakers,” said Dr. Christopher Lynch, head of the political science and philosophy department.

Examines impact of tax policies after the Great Recession

Although “State Tax Systems” is an extension of Qiao’s long-term research and teaching in public budgeting, the Great Recession of 2007-2009 inspired her to place her research in book form.

“The Great Recession of 2007-2009 was the worst fiscal time for states,” Qiao said. “Nearly all states suffered huge budget deficits, and the cuts on public services were widespread, significant and persistent.”

“The fiscal troubles not only reflected the impact of cyclical economic recession on state finance but also exposed the dire long-term fiscal imbalance between their revenue systems and expenditure policies,” she added.

Qiao said previous scholarship had explored various aspects of state fiscal sustainability, but the Great Recession made it clear that states governments had to act to address fiscal imbalances.

“What happened in the Great Recession and its aftermath provided pressure and political will for state governments to reform their tax policies to improve their fiscal stability,” Qiao explained.