jeffrey d. gramlich is professor of accounting, howard d. and b. phyllis hoops endowed chair in accounting and director of the hoops institute of taxation research and policy at washington state university. from 2003 to 2014 professor gramlich served as the l.l. bean/lee surace endowed chair at the university of southern maine. he has been a guest professor at copenhagen business school on several occasions since his initial visit in 1996. from 2001 to 2003 he was a visiting professor at the university of michigan ross school of business, preceded by 11 years as a professor at the university of hawaii's shidler college of business administration.