Gary C. Cornia consults with the Kem C. Gardner Policy Institute on public finance. He is the former dean of the Marriott School of Management at Brigham Young University. Dr. Cornia served as a Utah State Tax Commissioner and currently is a Commissioner on the State Securities Commission. He is the past president of the National Tax Association and receive the Steven D. Gold Award from the National Tax Association in 2006. He has served on the boards of three fixed income funds and one equity fund as well as with the Lincoln Institute of Land Policy in Massachusetts, the Land Reform Training Institute in Taiwan and the Utah Governor’s Tax Review Commission.