National Economics and Statistics leadership
Peter R. Merrill
Dr. Peter R. Merrill directs the National Economics and Statistics (NES) group, which provides economic analyses of legislative and regulatory proposals as well as general economic consulting services. Dr. Merrill has experience in international taxation, financial services, electronic commerce, and energy and environmental tax policy.
Dr. Merrill is co-author of three books and has written numerous articles on tax policy. He frequently speaks on tax policy matters and has testified at congressional hearings, as well as before the National Commission on Economic Growth and Tax Reform and the Advisory Commission on Electronic Commerce. He has also advised the governments of Poland, the former Yugoslavia, the former Soviet Union, Bulgaria and Russia on the reform and enactment of income and value-added taxes. Prior to joining PwC, Dr. Merrill was chief economist of the Joint Committee on Taxation.
Dr. Merrill received his Ph.D. in Business Economics from Harvard University in 1982 and his B.A. in Applied Mathematics, summa cum laude, from Harvard College in 1977. He is a member of the American Economics Association, the National Tax Association and the International Fiscal Association.
Andrew (Drew) B. Lyon
Dr. Andrew Lyon is a principal in the National Economics and Statistics (NES) group of PwC. Dr. Lyon has a leadership role in NES's Legislative & Regulatory Economics practice, which specializes in analyzing the revenue and economic impacts of legislative and regulatory proposals. Dr. Lyon also serves as a national technical resource in the areas of alternative minimum tax, depreciation, and capital gains taxation.
Prior to joining PwC, Dr. Lyon was on the faculty of the University of Maryland's economics department. He served for two years as deputy assistant secretary for tax analysis with the Department of Treasury. As deputy assistant secretary, he was responsible for providing economic advice and analysis on all aspects of Federal taxation and advising the Secretary of the Treasury on these issues, including the tax legislation adopted by Congress during the 2001-2003 period. He received the Internal Revenue Service Commissioner's Award and the Treasury Department's Distinguished Service Award. Dr. Lyon has also served on the staff of the President's Council of Economic Advisers and the staff of the Joint Committee on Taxation.
Dr. Lyon is the author of a book on the alternative minimum tax, and has written numerous articles covering a wide range of tax issues, including dynamic revenue analysis, consumption taxation, distributional analysis of tax reform, international taxation, the effects of tax policy on the stock market, and social security financing.Dr. Lyon received an A.B., with distinction and Phi Beta Kappa, from Stanford University, and earned his Ph.D. in economics from Princeton University. He was a co-winner of the National Tax Association dissertation award. He has been a faculty research fellow at the National Bureau of Economic Research and was a visiting fellow at the Brookings Institution.
Dr. Chris Giosa is a managing director in the National Economic & Statistics (NES) group of PwC. Prior to joining PwC, Dr. Giosa most recently served as an economist and adviser with the Internal Revenue Service. While at the IRS, Dr. Giosa was responsible for providing counsel to the IRS Commissioner, Tax-exempt and Government Entities on the drafting of regulations and other guidance, and on tax administration issues. Dr. Giosa has strong tax policy economics experience, having served on the revenue estimation staff of the Joint Committee on Taxation, on the staff of the House Committee on Ways and Means, and on detail from the IRS as Senior Tax Advisor to the Joint Select Committee on Deficit Reduction ("Super Committee").
Dr. Giosa is a graduate of the University of Delaware and Duke University, where he received his Ph.D. in Economics.
L. Jack Rodgers
Dr. Jack Rodgers is a managing director in the Health Policy Economics Group of PwC. Dr. Rodgers has more than twenty-five years of experience with federal health policy and legislation related to health services and prescription drugs. He has written extensively about issues such as health insurance reform, Medicare provider reimbursement, and prescription drug coverage.While at PwC, Dr. Rodgers has assisted major healthcare organizations in evaluating the impact of federal legislation — from the Clinton health proposals in 1993-1994 to the BBA of 1997 to the MMA of 2003. During the past five years, he has written extensively on the impact of the Medicare prescription drug benefit on Medicare beneficiaries, health plans, employers, and pharmaceutical companies.
Before joining PwC, Dr. Rodgers was principal analyst for health at the Congressional Budget Office for nine years where he worked on the 1987 Medicare prescription drug legislation and also analyzed the first Bush Administration’s proposals to expand health insurance coverage. He authored the CBO report, Selected Options for Expanding Health Insurance Coverage. He holds a Ph.D. in Economics from the University of Minnesota and has taught economics and health policy courses at the University of Minnesota, Saint Olaf College, and George Washington University.
Linden (Lin) C. Smith
Mr. Lin Smith is a managing director in the National Economics and Statistics (NES) group of PwC. Mr. Smith works with clients to estimate the budgetary impact of proposed legislation, to present revenue and outlay estimates to congressional and administration staff and officials, to assist clients with the design of legislative proposals that recognize budgetary consequences, and to aid in the development of comprehensive legislative strategies. He is responsible for economic studies that describe the economic and distributional impacts and consequences of legislative proposals. Clients use these studies to educate policymakers on the economic effects of proposed legislation.
Prior to joining PwC, Mr. Smith was a managing director of KPMG Consulting, Inc., where he headed the legislative & regulatory economics group and was previously a partner in KPMG LLP. From 1987 through 2001, he directed the group’s practice in providing budget score-keeping, economic analysis, tax policy analysis, and legislative proposal design on policy issues for commercial and government clients. He was responsible for the development of microsimulation tax and outlay models, and performed numerous business tax policy, distributional, and economic impact studies.From 1976 through 1987, Mr. Smith was an economist with the Congressional Joint Committee on Taxation where he had primary responsibility for official estimates of the federal revenue consequences of a large proportion of the business tax policy changes considered by the Congress.Mr. Smith performed graduate studies in economics at George Washington University and has a B.A. in Economics from Kalamazoo College.