Price conducted extensive research of existing tax literature and tax regulations in developing his article. I also had to study the technical aspects of the law. Price, a graduate of Auburn where he also received a master's degree in business administration, received his doctorate from the University of Georgia. Price taught accounting at the University of Alabama at Huntsville and Georgia before coming to Auburn in 1987. He is the author of two other accounting articles awaiting publication by the CPA Journal .
Price also is involved in research that examines the possible institution of a national sales tax.