Todd Nesbit, Ph.D., is assistant professor of free enterprise and entrepreneurial economics at Ball State University. He previously served as a senior lecturer in economics at Ohio State University. Professor Nesbit was a double major in economics and mathematics at Capitol University and received his doctorate at West Virginia University. His dissertation, "Essays on the Secondary Impacts of Excise Taxation: Quality Substitution, Tax Earmarking, and Cross-border Effects," established him as a national expert in cross-border consumption. Since 2005, he has authored or co-authored a number of cross-border and excise-related working papers, including "The Effects of Excise Taxes on Product Quality, Evidence from the Gasoline Market" and "Effects of Wine and Spirits Taxes in the Presence of Spatial Autocorrelation."