Teaching
I see teaching as the art of shaping raw clay into something strong, purposeful, and uniquely human. In my Public Budgeting and Finance courses, I build an energetic and welcoming classroom where students connect complex ideas in public finance to practical challenges facing communities. I invite students into the process through discussion, collaborative activities, and shared decision-making about assignments so they take ownership of their learning. With thoughtful assessments that blend reflection, application, and clear standards, I focus on equity, curiosity, and confidence so that every student can grow into an engaged and capable public finance professional.
Classes Taught
Lab Instructor
SPEA-V186 - Introduction to Public Budgeting and Finance
Fall 2024
SPEA-V186 - Introduction to Public Budgeting and Finance
Spring 2025
Each Semester, I work with an average of 120 Students, guiding them through the foundation of tax liability calculation, growth rates, present and future values, and bond prices. With the emphasis on developing skills that will deepen their understanding of budgeting and finance
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Current Projects
Works in Progress
Working Papers
Ikeya, Lady, and Kim, Sewon. The Effect of Airbnb on Local Governments’ Budgets, (reject and resubmit National Tax Journal)
Ikeya, Lady, 2025, Balancing the Bottom Line: Labor Costs and Input Choices in Nursing Homes, (Job Market Paper)
Heim, Bradley; Liu, Maggie; Yushkov, Andrey; Ikeya, Lady; and Plooster, Marc. “The Impact of a Federal Deduction Cap on State and Local Governments' Fiscal Behavior.”
Ikeya, Lady. “Labor Cost Trends in Nursing Homes: Drivers and Policy Implications.”
Ikeya, Lady. “Financing or funneling? The Incidence and Impact of Medicaid Provider Taxes.”
Ikeya, Lady. “The Effect of Certificate-of-Need (CON) Programs on Nursing Homes' Racial Segregation.”
Teaching Experience
About Me
I am a PhD candidate at the O’Neill School of Public and Environmental Affairs at Indiana University, where my research explores the interplay between governance, fiscal constraints, and service delivery-examining how policy changes and economic pressures shape organizational behavior and community outcomes. My work spans cost analyses, regulatory impact studies, and program evaluations, which I regularly present at leading conferences.
Fellowships & Awards

IRSAY Fellowship 2025/2026
Fellowship program for graduate students involved in sociomedical sciences at IUB to further the mission of advancing interdisciplinary research in the sociomedical sciences.

The scholarships enable the recipients to attend the annual ASHEcon conference, where they will have the opportunity to network with each other and with members of the ASHEcon Board and Diversity Committee, recognizing them, their accomplishments, and bright futures.
ASHEcon Diversity and Equity Scholarship recipient, 2025

National Tax Association Diversity and Equity Scholarship recipient, 2024
The aim of this fellowship is to provide an opportunity for junior scholars to participate in and network with the NTA community.

