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David R. Agrawal

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. David R. Agrawal & Dirk Foremny, 2019. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," The Review of Economics and Statistics, MIT Press, vol. 101(2), pages 214-232, May.

    Mentioned in:

    1. Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms (REStat 2019) in ReplicationWiki ()

Working papers

  1. David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Policy Responses to Tax Competition: An Introduction," NBER Working Papers 32090, National Bureau of Economic Research, Inc.

    Cited by:

    1. David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo, 2024. "Tax Competition with Intermunicipal Cooperation," CESifo Working Paper Series 11334, CESifo.

  2. David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2024. "Wealth Tax Mobility and Tax Coordination," CESifo Working Paper Series 11048, CESifo.

    Cited by:

    1. Lawrence M. Kessler & Donald Bruce, 2024. "A SALT on real estate? Housing market and migration responses to the limit on the state and local tax deduction," Contemporary Economic Policy, Western Economic Association International, vol. 42(4), pages 683-704, October.

  3. David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo, 2024. "Tax Competition with Intermunicipal Cooperation," CESifo Working Paper Series 11334, CESifo.

    Cited by:

    1. Monika Banaszewska & Ivo Bischoff & Aneta Kaczynska & Eva Wolfschuetz, 2020. "Does inter-municipal cooperation help improve local economic performance? – Evidence from Poland," MAGKS Papers on Economics 202006, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    2. Kim, Donghyuk, 2023. "Economic spillovers and political payoffs in government competition for firms: Evidence from the Kansas City Border War," Journal of Public Economics, Elsevier, vol. 224(C).

  4. David R. Agrawal, 2023. "Limits to Competition: Strategies for Promoting Jurisdictional Cooperation," NBER Working Papers 31660, National Bureau of Economic Research, Inc.

    Cited by:

    1. Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," World Inequality Lab Working Papers halshs-04423923, HAL.
    2. David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo, 2024. "Tax Competition with Intermunicipal Cooperation," CESifo Working Paper Series 11334, CESifo.
    3. David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2025. "Wealth Tax Mobility and Tax Coordination," American Economic Journal: Applied Economics, American Economic Association, vol. 17(1), pages 402-430, January.

  5. David R. Agrawal & Iuliia Shybalkina, 2023. "Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America," CESifo Working Paper Series 10204, CESifo.

    Cited by:

    1. David R. Agrawal & Aline Bütikofer, 2022. "Public finance in the era of the COVID-19 crisis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1349-1372, December.
    2. Jiang, Hongli & Hu, Wenjie & Guo, Ziqing & Hou, Yan & Chen, Tingqiang, 2024. "E-commerce development and carbon emission efficiency: Evidence from 240 cities in China," Economic Analysis and Policy, Elsevier, vol. 82(C), pages 586-603.
    3. Phil Dean & Maclean Gaulin & Nathan Seegert & Mu-Jeung Yang, 2023. "The COVID-19 state sales tax windfall," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1408-1434, October.
    4. Andrew Bibler & Laura Grigolon & Keith F. Teltser & Mark J. Tremblay, 2024. "Identifying Tax Compliance from Changes in Enforcement: Theory and Empirics," CRC TR 224 Discussion Paper Series crctr224_2024_505, University of Bonn and University of Mannheim, Germany.
    5. Fang, Chao & Ma, Shuzhong, 2024. "Taxing the online haven: Impacts of the EU VAT reform on cross-border e-commerce," Journal of Public Economics, Elsevier, vol. 239(C).
    6. Hikaru Ogawa & Ryota Tsuchiya, 2024. "Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue," CIRJE F-Series CIRJE-F-1235, CIRJE, Faculty of Economics, University of Tokyo.
    7. Yumei Lin & Chenghan Li, 2023. "Does rural e-commerce agglomeration help expand family farms’ size? Evidence from Taobao villages in China's Yangtze River Delta," Electronic Commerce Research, Springer, vol. 23(3), pages 1731-1752, September.
    8. Hiroshi Aiura & Hikaru Ogawa, 2024. "Does e-commerce ease or intensify tax competition? Destination principle versus origin principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 702-735, June.

  6. David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.

    Cited by:

    1. Roberto Iacono & Bard Smedsvik, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," World Inequality Lab Working Papers halshs-04423923, HAL.

  7. David R. Agrawal & Kenneth Tester, 2023. "State Taxation of Nonresident Income and the Location of Work," CESifo Working Paper Series 10353, CESifo.

    Cited by:

    1. Lawrence M. Kessler & Donald Bruce, 2024. "A SALT on real estate? Housing market and migration responses to the limit on the state and local tax deduction," Contemporary Economic Policy, Western Economic Association International, vol. 42(4), pages 683-704, October.
    2. David R. Agrawal & Jan K. Brueckner, 2022. "Taxes and Telework: The Impacts of State Income Taxes in a Work-from-Home Economy," CESifo Working Paper Series 9975, CESifo.

  8. David R. Agrawal & Kirk J. Stark, 2022. "Will the Remote Work Revolution Undermine Progressive State Income Taxes?," CESifo Working Paper Series 9805, CESifo.

    Cited by:

    1. David R. Agrawal & Aline Bütikofer, 2022. "Public finance in the era of the COVID-19 crisis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1349-1372, December.
    2. Agrawal, David R. & Tester, Kenneth, 2023. "State Taxation of Nonresident Income and the Location of Work," GLO Discussion Paper Series 1258, Global Labor Organization (GLO).
    3. David R. Agrawal & Jan K. Brueckner, 2022. "Taxes and Telework: The Impacts of State Income Taxes in a Work-from-Home Economy," CESifo Working Paper Series 9975, CESifo.
    4. Casi, Elisa & Mardan, Mohammed & Stage, Barbara M. B., 2023. "Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?," Discussion Papers 2023/12, Norwegian School of Economics, Department of Business and Management Science.
    5. Agrawal David R. & Foremny Dirk, 2022. "Redistribution In A Globalized World," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 551-567, December.

  9. David R. Agrawal & Aline Bütikofer, 2022. "Public Finance in the Era of the Covid-19 Crisis," CESifo Working Paper Series 10005, CESifo.

    Cited by:

    1. Lucas Rosso & Rodrigo Wagner, 2024. "How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 841-855, June.
    2. Alfred Greiner & Benjamin Owusu, 2023. "Effects of the vaccination against SARS-CoV-2 on infections and on hospitalizations in European countries," SN Business & Economics, Springer, vol. 3(3), pages 1-15, March.
    3. Christl, Michael & De Poli, Silvia & Ivaškaitė-Tamošiūnė, Viginta, 2024. "The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic," GLO Discussion Paper Series 1509, Global Labor Organization (GLO).

  10. David R. Agrawal & Jan K. Brueckner, 2022. "Taxes and Telework: The Impacts of State Income Taxes in a Work-from-Home Economy," CESifo Working Paper Series 9975, CESifo.

    Cited by:

    1. David R. Agrawal & Aline Bütikofer, 2022. "Public finance in the era of the COVID-19 crisis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1349-1372, December.
    2. Agrawal, David R. & Shybalkina, Iuliia, 2023. "Online shopping can redistribute local tax revenue from urban to rural America," Journal of Public Economics, Elsevier, vol. 219(C).
    3. Brueckner, Jan K. & Sayantani, S., 2023. "Intercity impacts of work-from-home with both remote and non-remote workers," Journal of Housing Economics, Elsevier, vol. 59(PB).

  11. David R. Agrawal, 2021. "The Internet as a Tax Haven?," CESifo Working Paper Series 8924, CESifo.

    Cited by:

    1. Xuefeng Shao & Shi Chen, 2024. "Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 26(65), pages 330-330, February.
    2. Abbasi ,Mansoureh & Lebrand,Mathilde Sylvie Maria & Mongoue,Arcady Bluette & Pongou,Roland & Zhang,Fan, 2022. "Roads, Electricity, and Jobs: Evidence of Infrastructure Complementarity in Sub-Saharan Africa," Policy Research Working Paper Series 9976, The World Bank.
    3. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    4. David R. Agrawal & William F. Fox, 2017. "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
    5. Hiroshi Aiura & Hikaru Ogawa, 2021. "Does E-Commerce Ease or Intensify Tax Competition? Destination Principle vs. Origin Principle," CIRJE F-Series CIRJE-F-1169, CIRJE, Faculty of Economics, University of Tokyo.
    6. David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," CESifo Working Paper Series 5292, CESifo.
    7. Wang, Lingxiao & Zheng, Yuqing, 2024. "Why are grocery foods taxed in the United States? Theory and spatial evidence from multilevel government interactions," Regional Science and Urban Economics, Elsevier, vol. 104(C).
    8. Agrawal, David R., 2014. "LOST in America: Evidence on local sales taxes from national panel data," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 147-163.
    9. Fang, Chao & Ma, Shuzhong, 2024. "Taxing the online haven: Impacts of the EU VAT reform on cross-border e-commerce," Journal of Public Economics, Elsevier, vol. 239(C).
    10. Juan Carlos Lopez, 2022. "Who will gain from the South Dakota vs. Wayfair Inc. ruling?," Economics Bulletin, AccessEcon, vol. 42(1), pages 90-98.
    11. Kind, Hans Jarle & Schjelderup, Guttorm, 2024. "Taxation and Multi-Sided Platforms: A Review," Discussion Papers 2024/12, Norwegian School of Economics, Department of Business and Management Science.
    12. Fox, William F. & Hargaden, Enda Patrick & Luna, LeAnn, 2022. "Statutory incidence and sales tax compliance: Evidence from Wayfair," Journal of Public Economics, Elsevier, vol. 213(C).
    13. Agrawal, David R. & Shybalkina, Iuliia, 2023. "Online shopping can redistribute local tax revenue from urban to rural America," Journal of Public Economics, Elsevier, vol. 219(C).
    14. David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.
    15. Ying Wang & Igor A. Mayburov, 2025. "Scenario-Based Forecasting of the Impact of Tax Incentives on Green R&D in China’s Wind Power Industry in a Complex Network Environment," Sustainability, MDPI, vol. 17(4), pages 1-33, February.
    16. Hikaru Ogawa & Ryota Tsuchiya, 2024. "Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue," CIRJE F-Series CIRJE-F-1235, CIRJE, Faculty of Economics, University of Tokyo.
    17. Hiroshi Aiura & Hikaru Ogawa, 2024. "Does e-commerce ease or intensify tax competition? Destination principle versus origin principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 702-735, June.
    18. Jay Pil Choi & Jota Ishikawa & Hirofumi Okoshi, 2024. "Tax havens and cross-border licensing with transfer pricing regulation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 333-366, April.

  12. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.

    Cited by:

    1. Xuefeng Shao & Shi Chen, 2024. "Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 26(65), pages 330-330, February.
    2. Pavel Peterka & Dominik Stroukal, 2024. "Evidence Against the Undertaxation of Digital Companies from the Weighted Effective Tax Rate Method Analysis," International Journal of Economic Sciences, European Research Center, vol. 13(1), pages 58-80, May.
    3. Roxana CIORTIN GANGOȘ, 2024. "The Fiscal Challenges Of The Digital Economy In The European Union: A Bibliometric Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 269-275, July.
    4. Fang, Chao & Ma, Shuzhong, 2024. "Taxing the online haven: Impacts of the EU VAT reform on cross-border e-commerce," Journal of Public Economics, Elsevier, vol. 239(C).
    5. Agrawal, David R. & Shybalkina, Iuliia, 2023. "Online shopping can redistribute local tax revenue from urban to rural America," Journal of Public Economics, Elsevier, vol. 219(C).
    6. Hiroshi Aiura & Hikaru Ogawa, 2024. "Does e-commerce ease or intensify tax competition? Destination principle versus origin principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 702-735, June.
    7. Fuad BAHRAMOV, 2024. "Assessing Housing Affordability: Analysis Of Property Tax Systems In European Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 33(1), pages 237-245, July.

  13. David R. Agrawal. & Dirk Foremny & Clara Martinez-Toledano, 2020. "Paraísos Fiscales, Wealth Taxation, and Mobility," World Inequality Lab Working Papers halshs-03093674, HAL.

    Cited by:

    1. Isabel Martinez, 2021. "Beggar-Thy-Neighbour Tax Cuts: Mobility After a Local Income and Wealth Tax Reform in Switzerland," KOF Working papers 21-490, KOF Swiss Economic Institute, ETH Zurich.
    2. Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," CESifo Working Paper Series 8719, CESifo.
    3. Jakurti, Edison & Süssmuth, Bernd, 2023. "Behavioral responses to wealth taxes: Evidence from the Spanish Survey of Household Finances," Economics Letters, Elsevier, vol. 223(C).
    4. Martínez, Isabel Z., 2022. "Mobility Responses to the Establishment of a Residential Tax Haven: Evidence From Switzerland," CEPR Discussion Papers 16627, C.E.P.R. Discussion Papers.
    5. Petter Bjerksund & Guttorm Schjelderup, 2022. "Investor asset valuation under a wealth tax and a capital income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 873-889, August.
    6. Garbinti, Bertrand & Goupille-Lebret, Jonathan & Munoz, Mathilde & Stantcheva, Stefanie & Zucman, Gabriel, 2023. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," CEPR Discussion Papers 18206, C.E.P.R. Discussion Papers.
    7. KRENEK Alexander & SCHRATZENSTALLER Margit & GRUNBERGER Klaus & THIEMANN Andreas, 2022. "INTAXMOD - Inheritance and Gift Taxation in the Context of Ageing," JRC Working Papers on Taxation & Structural Reforms 2022-04, Joint Research Centre.
    8. Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," The Warwick Economics Research Paper Series (TWERPS) 1368, University of Warwick, Department of Economics.
    9. Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
    10. M.ª Ángeles Ortega Almón & Araceli Rojo Gallego-Burín, 2022. "Evolución reciente y desafíos presentes en el Impuesto sobre el Patrimonio: el papel protagonista de las Comunidades Autónomas," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 184(3), pages 109-141, September.

  14. David R. Agrawal & William H. Hoyt & John D. Wilson, 2020. "Local Policy Choice: Theory and Empirics," CESifo Working Paper Series 8647, CESifo.

    Cited by:

    1. Juan Carlos Lopez & Tadashi Morita, 2024. "Public good provision and progressive income taxation in a spatial economy," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 73(3), pages 979-1003, October.
    2. Marius C. O. Amba & Julie Gallo, 2022. "Specification and estimation of a periodic spatial panel autoregressive model," Journal of Spatial Econometrics, Springer, vol. 3(1), pages 1-34, December.
    3. Shafik Hebous & Michael Keen, 2022. "Pareto-Improving Minimum Corporate Taxation," CESifo Working Paper Series 9633, CESifo.
    4. Manuel E. Lago & Santiago Lago-Peñas & Jorge Martinez-Vazquez, 2024. "On the effects of intergovernmental grants: a survey," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 856-908, June.
    5. Friberg, Richard & Halseth, Emil M. Strøm & Frode, Steen & Ulsaker, Simen A., 2022. "The effect of cross-border shopping on commodity tax revenue: Results from a natural experiment," Discussion Paper Series in Economics 9/2022, Norwegian School of Economics, Department of Economics.
    6. David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Policy Responses to Tax Competition: An Introduction," NBER Working Papers 32090, National Bureau of Economic Research, Inc.
    7. Magontier, Pierre & Solé-Ollé, Albert & Viladecans-Marsal, Elisabet, 2024. "The political economy of coastal development," Journal of Public Economics, Elsevier, vol. 238(C).
    8. Teemu Lyytikäinen, 2023. "Minimum Tax Rates and Tax Competition: Evidence from Property Tax Limits in Finland," NBER Working Papers 31482, National Bureau of Economic Research, Inc.
    9. Patel, Pankaj C., 2024. "Nurturing neighborhoods, cultivating local businesses: The effects of amenities-to-infrastructure spending on new business licenses in Chicago's wards," Journal of Business Venturing Insights, Elsevier, vol. 21(C).
    10. David R. Agrawal & Laura V. Zimmermann, 2024. "The Effects of Adopting a Value Added Tax on Firms," CESifo Working Paper Series 11469, CESifo.
    11. Monika Banaszewska & Ivo Bischoff & Aneta Kaczynska & Eva Wolfschuetz, 2020. "Does inter-municipal cooperation help improve local economic performance? – Evidence from Poland," MAGKS Papers on Economics 202006, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    12. Long Pu & Guangrong Ma & Chong Liu, 2023. "Interregional infrastructure, competition for capital, and local public expenditure policies: Evidence from China's high‐speed rail network," Pacific Economic Review, Wiley Blackwell, vol. 28(3), pages 295-313, August.
    13. David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo, 2024. "Tax Competition with Intermunicipal Cooperation," CESifo Working Paper Series 11334, CESifo.
    14. Zineb Abidi & Emmanuelle Taugourdeau, 2023. "Tax competition and harmonization where tastes for public goods differ," Post-Print hal-04510526, HAL.
    15. Valeria Merlo & Andreas Schanbacher & Georg U. Thunecke & Georg Wamser, 2023. "Identifying Tax-Setting Responses from Local Fiscal Policy Programs," CESifo Working Paper Series 10473, CESifo.
    16. Buettner, Thiess & Poehnlein, Maximilian, 2024. "Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities," Journal of Public Economics, Elsevier, vol. 236(C).
    17. Ida Farida Adi Prawira, 2021. "Phenomenology of Employee Income Tax Policies during the Covid-19 in Indonesia," GATR Journals afr199, Global Academy of Training and Research (GATR) Enterprise.
    18. Xing, Jing & Tam, Eddy H.F., 2024. "Expressways and policy choices of local governments," European Economic Review, Elsevier, vol. 168(C).
    19. Yuya Kikuchi & Toshiki Tamai, 2024. "Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 533-551, April.
    20. Ferrari, Alessandro & Ossa, Ralph, 2023. "A quantitative analysis of subsidy competition in the U.S," Journal of Public Economics, Elsevier, vol. 224(C).
    21. Matthew Wilson, 2021. "Government market power and public goods provision in a federation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 68-89, February.
    22. Li, Xiaoying & Shi, Dongbo & Zhou, Sifan, 2023. "The minimum wage and the locations of new business entries in China: Estimates based on a refined border approach," Regional Science and Urban Economics, Elsevier, vol. 99(C).
    23. Jeffrey Clemens & Stan Veuger, 2024. "Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
    24. David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.
    25. Marius Brülhart & Jayson Danton & Raphaël Parchet & Jörg Schläpfer, 2025. "Who Bears the Burden of Local Taxes?," American Economic Journal: Economic Policy, American Economic Association, vol. 17(1), pages 464-505, February.
    26. Cassidy, Traviss & Velayudhan, Tejaswi, 2022. "Government Fragmentation and Economic Growth," MPRA Paper 112045, University Library of Munich, Germany.
    27. Bodhisattva Sengupta, 2023. "Regional policy interaction in a federal economy," Indian Economic Review, Springer, vol. 58(1), pages 91-103, June.
    28. Banaszewska Monika, 2023. "Spatial interactions in local public debt. Evidence from Poland," Economics and Business Review, Sciendo, vol. 9(3), pages 206-223, October.
    29. Kim, Donghyuk, 2023. "Economic spillovers and political payoffs in government competition for firms: Evidence from the Kansas City Border War," Journal of Public Economics, Elsevier, vol. 224(C).
    30. John William Hatfield & Katrina Kosec & Luke P. Rodgers, 2024. "Housing values and jurisdictional fragmentation," Public Choice, Springer, vol. 201(1), pages 83-122, October.
    31. Hanbat Jeong, 2024. "Dynamic spatial interaction models for a leader's resource allocation and followers' multiple activities," Papers 2411.13810, arXiv.org.
    32. Salvatore Barbaro & Reyn van Ewijk & Julia M. Rode, 2025. "Autonomy and Accountability: Strategic Behavior of German State Leaders During the COVID-19 Pandemic," Working Papers 2503, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
    33. Muhammad Adil Rauf & Olaf Weber, 2022. "Housing Sustainability: The Effects of Speculation and Property Taxes on House Prices within and beyond the Jurisdiction," Sustainability, MDPI, vol. 14(12), pages 1-19, June.
    34. Marius C. O. Amba & Taoufiki Mbratana & Julie Gallo, 2023. "Spatial panel simultaneous equations models with error components," Empirical Economics, Springer, vol. 65(3), pages 1149-1196, September.
    35. Mauri, Nicola, 2024. "How fiscally autonomous are local governments? An empirical test," Journal of Public Economics, Elsevier, vol. 239(C).
    36. Agrawal David R. & Foremny Dirk, 2022. "Redistribution In A Globalized World," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 551-567, December.
    37. Hikaru Ogawa & Ryota Tsuchiya, 2024. "Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue," CIRJE F-Series CIRJE-F-1235, CIRJE, Faculty of Economics, University of Tokyo.
    38. Hiroshi Aiura & Hikaru Ogawa, 2024. "Does e-commerce ease or intensify tax competition? Destination principle versus origin principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 702-735, June.
    39. Nobuo Akai & Takahiro Watanabe, 2023. "Electoral outcomes and local public goods provision with ex post interregional transfer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(6), pages 1633-1655, December.

  15. David R. Agrawal & Gregory A. Trandel, 2019. "Dynamics of Policy Adoption with State Dependence," CESifo Working Paper Series 7867, CESifo.

    Cited by:

    1. David R. Agrawal & William H. Hoyt & John D. Wilson, 2022. "Local Policy Choice: Theory and Empirics," Journal of Economic Literature, American Economic Association, vol. 60(4), pages 1378-1455, December.
    2. Wang, Lingxiao & Zheng, Yuqing, 2024. "Why are grocery foods taxed in the United States? Theory and spatial evidence from multilevel government interactions," Regional Science and Urban Economics, Elsevier, vol. 104(C).
    3. Yuya Kikuchi & Toshiki Tamai, 2024. "Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 533-551, April.
    4. Wu, Shu & Han, Hongyun, 2022. "Energy transition, intensity growth, and policy evolution: Evidence from rural China," Energy Economics, Elsevier, vol. 105(C).

  16. David R. Agrawal & David E. Wildasin, 2019. "Sales Taxation, Spatial Agglomeration, and the Internet," CESifo Working Paper Series 7742, CESifo.

    Cited by:

    1. Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
    2. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).

  17. David R. Agrawal & Mohammed Mardan, 2018. "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series 7365, CESifo.

    Cited by:

    1. David R. Agrawal, 2021. "The Internet as a Tax Haven?," CESifo Working Paper Series 8924, CESifo.
    2. Tsaur-Chin Wu & Chih-Ta Yen & Hsiu-Wei Chang, 2023. "Network externalities, trade costs, and the choice of commodity taxation principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1203-1224, October.
    3. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    4. Hiroshi Aiura & Hikaru Ogawa, 2021. "Does E-Commerce Ease or Intensify Tax Competition? Destination Principle vs. Origin Principle," CIRJE F-Series CIRJE-F-1169, CIRJE, Faculty of Economics, University of Tokyo.
    5. Fang, Chao & Ma, Shuzhong, 2024. "Taxing the online haven: Impacts of the EU VAT reform on cross-border e-commerce," Journal of Public Economics, Elsevier, vol. 239(C).
    6. Agrawal, David R. & Shybalkina, Iuliia, 2023. "Online shopping can redistribute local tax revenue from urban to rural America," Journal of Public Economics, Elsevier, vol. 219(C).
    7. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    8. Hiroshi Aiura & Hikaru Ogawa, 2024. "Does e-commerce ease or intensify tax competition? Destination principle versus origin principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 702-735, June.

  18. David R. Agrawal & Dirk Foremny, 2018. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," CESifo Working Paper Series 7027, CESifo.

    Cited by:

    1. Andreas Haufler & Yukihiro Nishimura, 2020. "Taxing Mobile and Overconfident Top Earners," CESifo Working Paper Series 8550, CESifo.
    2. Esteller-Moré, Alejandro, 2021. "Imposición óptima y descentralización fiscal: El caso del IRPF," INVESTIGACIONES REGIONALES - Journal of REGIONAL RESEARCH, Asociación Española de Ciencia Regional, issue 49, pages 29-44.
    3. Engelmann, Dirk & Janeba, Eckhard & Mechtenberg, Lydia & Wehrhöfer, Nils, 2023. "Preferences over taxation of high-income individuals: Evidence from a survey experiment," European Economic Review, Elsevier, vol. 157(C).
    4. Buhlmann, Florian & Doerrenberg, Philipp & Voget, Johannes & Loos, Benjamin, 2020. "How do taxes affect the trading behavior of private investors? Evidence from individual portfolio data," ZEW Discussion Papers 20-047, ZEW - Leibniz Centre for European Economic Research.
    5. Paientko Tetiana & Oparin Valeriy & Sarnetska Yana, 2020. "Internal Tax Competition: Does this Result in Economic and Investment Growth?," Financial Sciences. Nauki o Finansach, Sciendo, vol. 25(1), pages 23-34, March.
    6. Isabel Martinez, 2021. "Beggar-Thy-Neighbour Tax Cuts: Mobility After a Local Income and Wealth Tax Reform in Switzerland," KOF Working papers 21-490, KOF Swiss Economic Institute, ETH Zurich.
    7. Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019. "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers 13649, C.E.P.R. Discussion Papers.
    8. Ben Hamilton, 2024. "Gravity in the Beautiful Game: Labor Market Liberalization and Footballer Migration," Open Economies Review, Springer, vol. 35(3), pages 547-573, July.
    9. Kalin, Salla & Kauppinen, Ilpo & Kotakorpi, Kaisa & Pirttilä, Jukka, 2022. "Migration and tax policy: Evidence from Finnish full population data," Working Papers 150, VATT Institute for Economic Research.
    10. Camarero Garcia, Sebastian & Hansch, Michelle, 2020. "The effect of unemployment insurance benefits on (self-)employment: Two sides of the same coin?," ZEW Discussion Papers 20-062, ZEW - Leibniz Centre for European Economic Research.
    11. Enrico Rubolino & Tommaso Giommoni, 2023. "Taxation and Mobility: Evidence from Tax Decentralization in Italy," CESifo Working Paper Series 10655, CESifo.
    12. Colas, Mark & Saulnier, Emmett, 2023. "Vertical migration externalities," Regional Science and Urban Economics, Elsevier, vol. 101(C).
    13. Coen-Pirani, Daniele & Sieg, Holger, 2019. "The impact of the Tax Cut and Jobs Act on the spatial distribution of high productivity households and economic welfare," Journal of Monetary Economics, Elsevier, vol. 105(C), pages 44-71.
    14. Agrawal, David R. & Tester, Kenneth, 2023. "State Taxation of Nonresident Income and the Location of Work," GLO Discussion Paper Series 1258, Global Labor Organization (GLO).
    15. Asmae AQZZOUZ & Nathalie PICARD, 2024. "Residential Mobility And Life Cycle: Examination Of The Influence Of Local Taxes," Working Papers of BETA 2024-12, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    16. Haufler, Andreas & Perroni, Carlo, 2020. "Incentives, Globalization, and Redistribution," CAGE Online Working Paper Series 492, Competitive Advantage in the Global Economy (CAGE).
    17. Frank T Denton & Byron G Spencer & Terry A Yip, 2019. "Age-Income Dynamics Over The Life Course: Cohort Transition Patterns In Relative Income Based On Canadian Tax Returns," Department of Economics Working Papers 2019-02, McMaster University.
    18. Givi Bedianashvili & Yuriy B. Ivanov & Tetiana V. Paientko, 2019. "Tax Reforms in Ukraine and Georgia: Changing Priorities," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 5(2), pages 107-128.
    19. Jordi Muñoz, 2021. "The Catalan Syndrome? Revisiting the Relationship Between Income and Support for Independence in Catalonia," Politics and Governance, Cogitatio Press, vol. 9(4), pages 376-385.
    20. Mathilde Munoz, 2019. "How Much are the Poor Losing from Tax Competition: The Welfare Effects of Fiscal Dumping in Europe," Working Papers hal-02876988, HAL.
    21. Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2022. "Fiscal externalities in multilevel tax structures: Evidence from concurrent income taxation," Working Papers 2201, National Taiwan University, Department of Economics, revised Jan 2022.
    22. Joshua Rauh & Ryan J. Shyu, 2019. "Behavioral Responses to State Income Taxation of High Earners: Evidence from California," NBER Working Papers 26349, National Bureau of Economic Research, Inc.
    23. Rubolino, Enrico, 2019. "The efficiency and distributive effects of local taxes: evidence from Italian municipalities," ISER Working Paper Series 2019-02, Institute for Social and Economic Research.
    24. Buechel, Berno & Gangl, Selina & Huber, Martin, 2023. "How residence permits affect the labor market attachment of foreign workers: Evidence from a migration lottery in Liechtenstein," European Economic Review, Elsevier, vol. 152(C).
    25. David M. Brasington, 2024. "Population growth in growing and declining cities: the role of balanced-budget increases in local government spending," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 73(3), pages 873-895, October.
    26. Baselgia, Enea & Martínez, Isabel Z., 2023. "Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists," CEPR Discussion Papers 17967, C.E.P.R. Discussion Papers.
    27. Lawrence M. Kessler & Donald Bruce, 2024. "A SALT on real estate? Housing market and migration responses to the limit on the state and local tax deduction," Contemporary Economic Policy, Western Economic Association International, vol. 42(4), pages 683-704, October.
    28. Martínez, Isabel Z., 2022. "Mobility Responses to the Establishment of a Residential Tax Haven: Evidence From Switzerland," CEPR Discussion Papers 16627, C.E.P.R. Discussion Papers.
    29. Jacopo Bassetto & Giuseppe Ippedico, 2024. "Tax incentives and return migration," Discussion Papers 2024-05, University of Nottingham, GEP.
    30. Sarnetska, Yana, 2020. "Priorities For The Distribution Of Interbudgetary Transfers Under The Conditions Of Fiscal Decentralization In Ukraine," EUREKA: Social and Humanities, Scientific Route OÜ, issue 1, pages 35-45.
    31. Konstantin B chel, Maximilian v. Ehrlich, Diego Puga, Elisabet Viladecans-Marsal, 2019. "Calling from the outside: The role of networks in residential mobility," Diskussionsschriften credresearchpaper23, Universitaet Bern, Departement Volkswirtschaft - CRED.
    32. Tommaso Giommoni, 2019. "Does progressivity always lead to progress? The impact of local redistribution on tax manipulation," CESifo Working Paper Series 7588, CESifo.
    33. Mathilde Munoz, 2019. "How Much are the Poor Losing from Tax Competition: The Welfare Effects of Fiscal Dumping in Europe," PSE Working Papers hal-02876988, HAL.
    34. Brülhart, Marius & Danton, Jayson & Parchet, Raphaël & Schläpfer, Jörg, 2022. "Who Bears the Burden of Local Taxes?," CEPR Discussion Papers 15826, C.E.P.R. Discussion Papers.
    35. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," World Inequality Lab Working Papers hal-02876987, HAL.
    36. Mathilde Muñoz, 2021. "Do European Top Earners React to Labour Taxation Through Migration ?," Working Papers halshs-03252899, HAL.
    37. Paul R. Organ, 2024. "Citizenship and taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 404-453, April.
    38. Revelli, Federico, 2015. "The electoral migration cycle," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201548, University of Turin.
    39. Paientko Tetiana & Oparin Valeriy, 2020. "Reducing the Tax Burden in Ukraine: Changing Priorities," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(3), pages 98-126, September.
    40. Bührle, Anna Theresa & Nicolay, Katharina & Spengel, Christoph & Wickel, Sophia, 2023. "From corporate tax competition to global cooperation? Trends, prospects and effects on German family businesses," ZEW Discussion Papers 23-027, ZEW - Leibniz Centre for European Economic Research.
    41. Jacopo Bassetto & Giuseppe Ippedico, 2023. "Can Tax Incentives Bring Brains Back? Returnees Tax Schemes and High-Skilled Migration in Italy," CESifo Working Paper Series 10271, CESifo.
    42. Mathilde Muñoz, 2021. "Do European Top Earners React to Labour Taxation Through Migration ?," PSE Working Papers halshs-03252899, HAL.
    43. Cassidy, Traviss & Dincecco, Mark & Troiano, Ugo Antonio, 2017. "The introduction of the income tax, fiscal capacity, and migration: evidence from U.S. States," MPRA Paper 115343, University Library of Munich, Germany, revised 2022.
    44. Enea Baselgia & Isabel Z. Martinez, 2022. "Tracking and Taxing the Super-Rich: Insights from Swiss Rich Lists," KOF Working papers 22-501, KOF Swiss Economic Institute, ETH Zurich.
    45. López-Laborda Julio & Rodrigo Fernando, 2022. "Mobility of Top Income Taxpayers in Response to Regional Differences in Personal Taxes: Evidence from Spain," Economics - The Open-Access, Open-Assessment Journal, De Gruyter, vol. 16(1), pages 152-169, January.
    46. David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2025. "Wealth Tax Mobility and Tax Coordination," American Economic Journal: Applied Economics, American Economic Association, vol. 17(1), pages 402-430, January.
    47. Asmae AQZZOUZ & Nathalie PICARD, 2023. "Residential Mobility And Life Cycle: Identifying The Role Of Local Taxes," Working Papers of BETA 2023-43, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
    48. Casi, Elisa & Mardan, Mohammed & Stage, Barbara M. B., 2023. "Citizenship/Residence by Investment and Digital Nomad Visas: The Golden Era of Individual Tax Evasion and Avoidance?," Discussion Papers 2023/12, Norwegian School of Economics, Department of Business and Management Science.
    49. David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2020. ""Paraísos fiscales", wealth taxation, and mobility," Working Papers 2020/15, Institut d'Economia de Barcelona (IEB).
    50. David R. Agrawal & Dirk Foremny, 2018. "Fiscal Decentralisation and Mobility: Evidence from Spain’s Income Tax System," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 38-44, August.
    51. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," Working Papers hal-02876987, HAL.
    52. Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021. "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers 21-096, ZEW - Leibniz Centre for European Economic Research.
    53. Jordi Muñoz, 2021. "The Catalan Syndrome? Revisiting the Relationship Between Income and Support for Independence in Catalonia," Politics and Governance, Cogitatio Press, vol. 9(4), pages 376-385.
    54. Ding, Xiaozhou, 2021. "College education and internal migration in China," China Economic Review, Elsevier, vol. 69(C).
    55. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," PSE Working Papers hal-02876987, HAL.
    56. Lisa Marie Timm & Massimo Giuliodori & Paul Muller, 2022. "Tax incentives for high skilled migrants: evidence from a preferential tax scheme in the Netherlands," Tinbergen Institute Discussion Papers 22-068/V, Tinbergen Institute.
    57. Agrawal David R. & Foremny Dirk, 2022. "Redistribution In A Globalized World," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 551-567, December.
    58. Marko Köthenbürger & Costanza Naguib & Christian Stettler & Michael Stimmelmayr, 2023. "Income Taxes and the Mobility of the Rich: Evidence from US and UK Households in Switzerland," CESifo Working Paper Series 10376, CESifo.
    59. Mathilde Munoz, 2019. "How Much are the Poor Losing from Tax Competition: The Welfare Effects of Fiscal Dumping in Europe," World Inequality Lab Working Papers hal-02876988, HAL.
    60. Enea Baselgia & Isabel Z. Martínez, 2024. "Mobility Responses to Special Tax Regimes for the Super-Rich: Evidence from Switzerland," CESifo Working Paper Series 11093, CESifo.

  19. David R. Agrawal & William F. Fox, 2016. "Taxes in an E-Commerce Generation," CESifo Working Paper Series 6050, CESifo.

    Cited by:

    1. Xuefeng Shao & Shi Chen, 2024. "Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 26(65), pages 330-330, February.
    2. Agrawal, David R. & Mardan, Mohammed, 2019. "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system," Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
    3. Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2021. "Inferring Tax Compliance from Pass-Through: Evidence from Airbnb Tax Enforcement Agreements," The Review of Economics and Statistics, MIT Press, vol. 103(4), pages 636-651, October.
    4. David R. Agrawal & Aline Bütikofer, 2022. "Public finance in the era of the COVID-19 crisis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1349-1372, December.
    5. David R. Agrawal, 2021. "The Internet as a Tax Haven?," CESifo Working Paper Series 8924, CESifo.
    6. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    7. Hiroshi Aiura & Hikaru Ogawa, 2021. "Does E-Commerce Ease or Intensify Tax Competition? Destination Principle vs. Origin Principle," CIRJE F-Series CIRJE-F-1169, CIRJE, Faculty of Economics, University of Tokyo.
    8. Phil Dean & Maclean Gaulin & Nathan Seegert & Mu-Jeung Yang, 2023. "The COVID-19 state sales tax windfall," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1408-1434, October.
    9. Argilés-Bosch, Josep Mª & Ravenda, Diego & Garcia-Blandón, Josep, 2021. "E-commerce and labour tax avoidance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    10. Diego d’Andria, 2023. "Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 20-42, February.
    11. Yoshimi Adachi & Hikaru Ogawa, 2022. "Cross-Border Shopping, E-Commerce, and Consumption Tax Revenues in Japan," CIRJE F-Series CIRJE-F-1204, CIRJE, Faculty of Economics, University of Tokyo.
    12. Juan Carlos Lopez, 2022. "Who will gain from the South Dakota vs. Wayfair Inc. ruling?," Economics Bulletin, AccessEcon, vol. 42(1), pages 90-98.
    13. Melović, Boban & Šehović, Damir & Karadžić, Vesna & Dabić, Marina & Ćirović, Dragana, 2021. "Determinants of Millennials' behavior in online shopping – Implications on consumers’ satisfaction and e-business development," Technology in Society, Elsevier, vol. 65(C).
    14. Hans Jarle Kind & Marko Köthenbürger, 2016. "Taxation in Digital Media Markets," CESifo Working Paper Series 6202, CESifo.
    15. Mariusz Pyra, 2025. "Comparative Assessment of E-Commerce Market Development in Poland and EU Countries: A Multi-Dimensional Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 431-458.
    16. Thornton Matheson & Patrick Petit, 2021. "Taxing telecommunications in developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 248-280, February.
    17. Lina Guo, 2022. "Cross-border e-commerce platform for commodity automatic pricing model based on deep learning," Electronic Commerce Research, Springer, vol. 22(1), pages 1-20, March.
    18. Beem, Richard & Bruce, Donald, 2021. "Failure to launch: Measuring the impact of sales tax nexus standards on business activity," Journal of Public Economics, Elsevier, vol. 201(C).
    19. Marko Köthenbürger, 2020. "Taxation of Digital Platforms," EconPol Working Paper 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    20. Benjamin Harbolt, 2019. "Tax Avoidance through E-Commerce and Cross-Border Shopping," CESifo Working Paper Series 7814, CESifo.
    21. Hiroshi Aiura & Hikaru Ogawa, 2024. "Does e-commerce ease or intensify tax competition? Destination principle versus origin principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 702-735, June.

  20. David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," CESifo Working Paper Series 5292, CESifo.

    Cited by:

    1. Agrawal, David R. & Mardan, Mohammed, 2019. "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system," Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
    2. Büttner, Thiess & Madzharova, Boryana, 2017. "The Effects of Pre-announced Consumption Tax Reforms on the Sales and Prices of Consumer Durables," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168201, Verein für Socialpolitik / German Economic Association.
    3. Richard Friberg & Frode Steen & Simen A. Ulsaker, 2022. "Hump-Shaped Cross-Price Effects and the Extensive Margin in Cross-Border Shopping," American Economic Journal: Microeconomics, American Economic Association, vol. 14(2), pages 408-438, May.
    4. William H. Hoyt, 2016. "The Assignment and Division of the Tax Base in a System of Hierarchical Governments," CESifo Working Paper Series 5801, CESifo.
    5. Massimiliano Ferraresi & Massimiliano Mazzanti & Matteo Mazzarano & Leonzio Rizzo & Riccardo Secomandi, 2020. "Political cycles and yardstick competition in the recycling of waste. Evidence from Italian provinces," Working Papers 2020/12, Institut d'Economia de Barcelona (IEB).
    6. Robert S. Chirinko & Daniel J. Wilson, 2017. "Tax competition among U.S. States: racing to the bottom or riding on a seesaw?," Working Papers 3, Department of the Treasury, Ministry of the Economy and of Finance.
    7. Berger, Melissa & Fellner-Röhling, Gerlinde & Sausgruber, Rupert & Traxler, Christian, 2016. "Higher taxes, more evasion? Evidence from border differentials in TV license fees," Journal of Public Economics, Elsevier, vol. 135(C), pages 74-86.
    8. Timothy J. Goodspeed & Jiakai Zhang, 2024. "Local fiscal competition and deficits in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(6), pages 1534-1549, December.
    9. Tadashi Morita & Yasuhiro Sato & Kazuhiro Yamamoto, 2020. "Demographics and competition for capital in political economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 865-889, August.
    10. Carlianne Patrick & Heather M. Stephens, 2020. "Incentivizing the Missing Middle: The Role of Economic Development Policy," Economic Development Quarterly, , vol. 34(2), pages 154-170, May.
    11. Lichter, Andreas & Löffler, Max & Siegloch, Sebastian, 2015. "The Economic Costs of Mass Surveillance: Insights from Stasi Spying in East Germany," IZA Discussion Papers 9245, Institute of Labor Economics (IZA).
    12. Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.
    13. David R. Agrawal, 2021. "The Internet as a Tax Haven?," CESifo Working Paper Series 8924, CESifo.
    14. M. ADAM & O.BONNET & e.FIZE & M. RAULT & T. LOISEL & L. WILNER, 2024. "Cross-border shopping for fuel at the France-Germany border," Documents de Travail de l'Insee - INSEE Working Papers 2024-08, Institut National de la Statistique et des Etudes Economiques.
    15. Whitney B. Afonso, 2017. "State LST Laws: A Comprehensive Analysis of the Laws Governing Local Sales Taxes," Public Budgeting & Finance, Wiley Blackwell, vol. 37(4), pages 25-46, December.
    16. David R. Agrawal & Jan K. Brueckner & Marius Brülhart, 2024. "Fiscal Federalism in the 21st Century," CESifo Working Paper Series 10951, CESifo.
    17. Gabriel Loumeau, 2020. "Regional Borders, Commuting and Transport Network Integration," KOF Working papers 20-489, KOF Swiss Economic Institute, ETH Zurich.
    18. Scott R. Baker & Stephanie Johnson & Lorenz Kueng, 2017. "Shopping for Lower Sales Tax Rates," NBER Working Papers 23665, National Bureau of Economic Research, Inc.
    19. Jan K. Brueckner, 2023. "Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 879-912, August.
    20. Jianhuan Huang & Jiejin Xia, 2016. "Regional Competition, Heterogeneous Factors and Pollution Intensity in China: A Spatial Econometric Analysis," Sustainability, MDPI, vol. 8(2), pages 1-26, February.
    21. Teemu Lyytikäinen, 2023. "Minimum Tax Rates and Tax Competition: Evidence from Property Tax Limits in Finland," NBER Working Papers 31482, National Bureau of Economic Research, Inc.
    22. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphaël Parchet & Kurt Schmidheiny & David Staubli, 2024. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
    23. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    24. David R. Agrawal & William F. Fox, 2017. "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
    25. Wang, Lingxiao & Zheng, Yuqing, 2024. "Why are grocery foods taxed in the United States? Theory and spatial evidence from multilevel government interactions," Regional Science and Urban Economics, Elsevier, vol. 104(C).
    26. David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo, 2024. "Tax Competition with Intermunicipal Cooperation," CESifo Working Paper Series 11334, CESifo.
    27. Keaton Miller & Boyoung Seo, 2021. "The Effect of Cannabis Legalization on Substance Demand and Tax Revenues," National Tax Journal, University of Chicago Press, vol. 74(1), pages 107-145.
    28. Felipe Livert & Cecilia Osorio & Jose Acuña, 2022. "Does reducing municipal taxes work to increase revenue and reduce inequality at the metropolitan level? Evidence from Santiago de Chile," Regional Science Policy & Practice, Wiley Blackwell, vol. 14(6), pages 322-343, December.
    29. Valeria Merlo & Andreas Schanbacher & Georg U. Thunecke & Georg Wamser, 2023. "Identifying Tax-Setting Responses from Local Fiscal Policy Programs," CESifo Working Paper Series 10473, CESifo.
    30. Mark Partridge & Sydney Schreiner & Alexandra Tsvetkova & Carlianne Elizabeth Patrick, 2020. "The Effects of State and Local Economic Incentives on Business Start-Ups in the United States: County-Level Evidence," Economic Development Quarterly, , vol. 34(2), pages 171-187, May.
    31. Marion, Justin & Muehlegger, Erich, 2018. "Tax compliance and fiscal externalities: Evidence from U.S. diesel taxation," Journal of Public Economics, Elsevier, vol. 160(C), pages 1-13.
    32. Juste Rajaonson & Georges A. Tanguay, 2019. "Urban Sustainability Indicators from a Regional Perspective: Lessons from the Montreal Metropolitan Area," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 141(3), pages 985-1005, February.
    33. Massimiliano Ferraresi, 2018. "Revisiting yardstick competition and spillover effects in in the new era of spatial econometrics: evidence from Italian cities," Working papers 69, Società Italiana di Economia Pubblica.
    34. Mariana Lopes da Fonseca, 2017. "Tax Mimicking in Local Business Taxation: Quasi-experimental Evidence from Portugal," Working Papers tax-mpg-rps-2017-08, Max Planck Institute for Tax Law and Public Finance.
    35. Ferraresi, Massimiliano, 2023. "JUE Insight: Immigrants, social transfers for education, and spatial interactions," Journal of Urban Economics, Elsevier, vol. 136(C).
    36. Vikram Maheshri & Kenneth Whaley, 2024. "Boundaries Generate Discontinuities in the Urban Landscape," Working Papers 2024-04, University of South Florida, Department of Economics.
    37. Rohlin, Shawn M. & Thompson, Jeffrey P., 2018. "Local sales taxes, employment, and tax competition," Regional Science and Urban Economics, Elsevier, vol. 70(C), pages 373-383.
    38. Agrawal, David R., 2014. "LOST in America: Evidence on local sales taxes from national panel data," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 147-163.
    39. Odran Bonnet & Etienne Fize & Tristan Loisel & Lionel Wilner, 2024. "Is carbon tax truly more salient? Evidence from fuel tourism at the France-Germany border," Working Papers 2024-06, Center for Research in Economics and Statistics.
    40. Benjamin Hansen & Keaton Miller & Caroline Weber, 2017. "Federalism, Partial Prohibition, and Cross-Border Sales: Evidence from Recreational Marijuana," NBER Working Papers 23762, National Bureau of Economic Research, Inc.
    41. Raphaël Parchet, 2019. "Are Local Tax Rates Strategic Complements or Strategic Substitutes?," American Economic Journal: Economic Policy, American Economic Association, vol. 11(2), pages 189-224, May.
    42. Yoon-Jung Choi, 2022. "Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 537-580, June.
    43. Ben Blemings & Margaret Bock, 2020. "Disamenity or a Signal of Competence? The Empirical Political Economy of Local Road Maintenance," Working Papers 20-07, Department of Economics, West Virginia University.
    44. Jeffrey Clemens & Stan Veuger, 2024. "Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
    45. Reingewertz, Yaniv, 2018. "Corporate taxes and vertical tax externalities: Evidence from narrative federal tax shocks," Regional Science and Urban Economics, Elsevier, vol. 68(C), pages 84-97.
    46. Jeffrey Brinkman & David Mok-Lamme, 2017. "Not in My Backyard? Not So Fast. The Effect of Marijuana Legalization on Neighborhood Crime," Working Papers 17-19, Federal Reserve Bank of Philadelphia.
    47. Blesse, Sebastian & Martin, Thorsten, 2016. "Let's stay in touch - Evidence on the role of social learning in local tax interactions," VfS Annual Conference 2016 (Augsburg): Demographic Change 145614, Verein für Socialpolitik / German Economic Association.
    48. David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.
    49. Can Chen & Whitney B. Afonso, 2021. "The Adoption of Local Option Fuel Taxes: Evidence From Florida Counties," Public Budgeting & Finance, Wiley Blackwell, vol. 41(1), pages 51-75, March.
    50. Banaszewska Monika, 2023. "Spatial interactions in local public debt. Evidence from Poland," Economics and Business Review, Sciendo, vol. 9(3), pages 206-223, October.
    51. E. Mark Curtis & Ryan A. Decker, 2018. "Entrepreneurship and State Taxation," Finance and Economics Discussion Series 2018-003, Board of Governors of the Federal Reserve System (U.S.).
    52. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    53. Zheng, Yuqing & (Jason) Zhao, Jianqiang & Buck, Steven & Burney, Shaheer & Kaiser, Harry M. & Wilson, Norbert L., 2021. "Putting grocery food taxes on the table: Evidence for food security policy-makers," Food Policy, Elsevier, vol. 101(C).
    54. Wichman, Casey & Cunningham, Brandon, 2017. "Notching for Free: Do Cyclists Reveal the Value of Time?," RFF Working Paper Series 17-17, Resources for the Future.
    55. Drucker, Joshua & Funderburg, Richard & Merriman, David & Weber, Rachel, 2020. "Do local governments use business tax incentives to compensate for high business property taxes?," Regional Science and Urban Economics, Elsevier, vol. 81(C).
    56. Jingrong Xu & Dechun Huang & Zhengqi He & Yun Zhu, 2020. "Research on the Structural Features and Influential Factors of the Spatial Network of China’s Regional Ecological Efficiency Spillover," Sustainability, MDPI, vol. 12(8), pages 1-22, April.
    57. Ferraresi Massimiliano, 2021. "Political Budget Cycle, Tax Collection, and Yardstick Competition," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 21(3), pages 1149-1161, July.
    58. Agrawal, David R. & Bagh, Adib & Mardan, Mohammed, 0. "Sensitivity versus size: implications for tax competition," Theoretical Economics, Econometric Society.
    59. Benjamin Harbolt, 2019. "Tax Avoidance through E-Commerce and Cross-Border Shopping," CESifo Working Paper Series 7814, CESifo.
    60. Yu, Jihai & Zhou, Li-An & Zhu, Guozhong, 2016. "Strategic interaction in political competition: Evidence from spatial effects across Chinese cities," Regional Science and Urban Economics, Elsevier, vol. 57(C), pages 23-37.
    61. Burge Gregory S. & Rogers Cynthia L., 2018. "Do State Sales Taxes Crowd Out Local Option Sales Taxes?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 18(3), pages 1-9, July.
    62. Frank M. Fossen & Lukas Mergele & Nicolas Pardo, 2017. "Fueling fiscal interactions: commodity price shocks and local government spending in Colombia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(4), pages 616-651, August.
    63. David R. Agrawal & David E. Wildasin, 2019. "Sales Taxation, Spatial Agglomeration, and the Internet," CESifo Working Paper Series 7742, CESifo.
    64. Beatrix Eugster & Raphaël Parchet, 2019. "Culture and Taxes," Journal of Political Economy, University of Chicago Press, vol. 127(1), pages 296-337.
    65. Kulawik, Jacek, 2016. "Wybrane problemy fiskalne rozwoju wsi. Wprowadzenie do problemu," Village and Agriculture (Wieś i Rolnictwo), Polish Academy of Sciences (IRWiR PAN), Institute of Rural and Agricultural Development, vol. 2(171).
    66. Melissa Gentry & Nadia Greenhalgh-Stanley & Shawn M. Rohlin & Jeffrey P. Thompson, 2020. "Dynamic Sales Tax Competition: Evidence from Panel Data at the Border," Working Papers 20-5, Federal Reserve Bank of Boston.

  21. David Agrawal, 2014. "Lost in America: Evidence on Local Sales Taxes from National Panel Data," CESifo Working Paper Series 4943, CESifo.

    Cited by:

    1. Agrawal, David R. & Mardan, Mohammed, 2019. "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system," Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
    2. David R. Agrawal, 2021. "The Internet as a Tax Haven?," CESifo Working Paper Series 8924, CESifo.
    3. David R. Agrawal & William F. Fox, 2017. "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
    4. David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," CESifo Working Paper Series 5292, CESifo.
    5. Enami, Ali & Reynolds, C. Lockwood & Rohlin, Shawn M., 2023. "The effect of property taxes on businesses: Evidence from a dynamic regression discontinuity approach," Regional Science and Urban Economics, Elsevier, vol. 100(C).
    6. Rohlin, Shawn M. & Thompson, Jeffrey P., 2018. "Local sales taxes, employment, and tax competition," Regional Science and Urban Economics, Elsevier, vol. 70(C), pages 373-383.
    7. Yulong Chen & Kevin D. Duncan & Liyuan Ma & Peter F. Orazem, 2023. "How relative marginal tax rates affect establishment entry at state borders," Small Business Economics, Springer, vol. 60(3), pages 1081-1103, March.
    8. Agrawal, David R. & Shybalkina, Iuliia, 2023. "Online shopping can redistribute local tax revenue from urban to rural America," Journal of Public Economics, Elsevier, vol. 219(C).
    9. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    10. Agrawal, David R. & Bagh, Adib & Mardan, Mohammed, 0. "Sensitivity versus size: implications for tax competition," Theoretical Economics, Econometric Society.
    11. Bo Zhao, 2021. "Opting in with the Joneses: What Affects the Timing of Municipal Adoption of a Local-option Meals Tax?," Working Papers 21-14, Federal Reserve Bank of Boston.
    12. Burge Gregory S. & Rogers Cynthia L., 2018. "Do State Sales Taxes Crowd Out Local Option Sales Taxes?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 18(3), pages 1-9, July.
    13. Saxon, Nicholas & Tosun, Mehmet S. & Yang, Jingjing, 2015. "State and Local Sales Taxes and Business Activity in the United States," IZA Discussion Papers 9413, Institute of Labor Economics (IZA).
    14. Melissa Gentry & Nadia Greenhalgh-Stanley & Shawn M. Rohlin & Jeffrey P. Thompson, 2020. "Dynamic Sales Tax Competition: Evidence from Panel Data at the Border," Working Papers 20-5, Federal Reserve Bank of Boston.

  22. David Agrawal & William H. Hoyt, 2014. "State Tax Differentials, Cross-Border Commuting, and Commuting Times in Multi-State Metropolitan Areas," CESifo Working Paper Series 4852, CESifo.

    Cited by:

    1. Berger, Melissa & Fellner-Röhling, Gerlinde & Sausgruber, Rupert & Traxler, Christian, 2016. "Higher taxes, more evasion? Evidence from border differentials in TV license fees," Journal of Public Economics, Elsevier, vol. 135(C), pages 74-86.
    2. Marius Brülhart & Sam Bucovetsky & Kurt Schmidheiny, 2014. "Taxes in Cities," Cahiers de Recherches Economiques du Département d'économie 14.04, Université de Lausanne, Faculté des HEC, Département d’économie.
    3. Liu, Shimeng & Yang, Xi, 2020. "Property tax limits and female labor supply: Evidence from the housing boom and bust," Journal of Housing Economics, Elsevier, vol. 50(C).
    4. Emilson Caputo Delfino Silva & Vander Mendes Lucas, 2016. "Common labor market, attachment and spillovers in a large metropolis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(4), pages 693-715, August.
    5. Thomas Y. Mathä & Alessandro Porpiglia & Michael Ziegelmeyer, 2014. "Wealth differences across borders and the effect of real estate price dynamics: Evidence from two household surveys," BCL working papers 90, Central Bank of Luxembourg.

Articles

  1. David R. Agrawal & Dirk Foremny & Clara Martínez-Toledano, 2025. "Wealth Tax Mobility and Tax Coordination," American Economic Journal: Applied Economics, American Economic Association, vol. 17(1), pages 402-430, January.
    See citations under working paper version above.
  2. David R. Agrawal & Jan K. Brueckner & Marius Brülhart, 2024. "Fiscal Federalism in the Twenty-First Century," Annual Review of Economics, Annual Reviews, vol. 16(1), pages 429-454, August.

    Cited by:

    1. Lyytikäinen, Teemu & Ramboer, Sander & Toikka, Max, 2024. "Fiscal transfers to local governments and the distribution of economic activity," Working Papers 171, VATT Institute for Economic Research.

  3. David R. Agrawal & Kenneth Tester, 2024. "State Taxation of Nonresident Income and the Location of Work," American Economic Journal: Economic Policy, American Economic Association, vol. 16(1), pages 447-481, February.
    See citations under working paper version above.
  4. Agrawal, David R. & Shybalkina, Iuliia, 2023. "Online shopping can redistribute local tax revenue from urban to rural America," Journal of Public Economics, Elsevier, vol. 219(C).
    See citations under working paper version above.
  5. David R. Agrawal & William H. Hoyt & John D. Wilson, 2022. "Local Policy Choice: Theory and Empirics," Journal of Economic Literature, American Economic Association, vol. 60(4), pages 1378-1455, December.
    See citations under working paper version above.
  6. David R. Agrawal & Aline Bütikofer, 2022. "Public finance in the era of the COVID-19 crisis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1349-1372, December.
    See citations under working paper version above.
  7. David R. Agrawal & William F. Fox, 2021. "Taxing Goods and Services in a Digital Era," National Tax Journal, University of Chicago Press, vol. 74(1), pages 257-301.
    See citations under working paper version above.
  8. David R. Agrawal, 2021. "The Internet as a Tax Haven?," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 1-35, November.
    See citations under working paper version above.
  9. Agrawal, David R. & Wildasin, David E., 2020. "Technology and tax systems," Journal of Public Economics, Elsevier, vol. 185(C).

    Cited by:

    1. Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
    2. David R. Agrawal & Aline Bütikofer, 2022. "Public finance in the era of the COVID-19 crisis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1349-1372, December.
    3. David R. Agrawal, 2021. "The Internet as a Tax Haven?," CESifo Working Paper Series 8924, CESifo.
    4. Hiroshi Aiura & Hikaru Ogawa, 2021. "Does E-Commerce Ease or Intensify Tax Competition? Destination Principle vs. Origin Principle," CIRJE F-Series CIRJE-F-1169, CIRJE, Faculty of Economics, University of Tokyo.
    5. Chen, Xuyang & Hindriks, Jean, 2023. "Multinational Taxation under Pressure: The Role of Tax Deductibility," LIDAM Discussion Papers CORE 2023013, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    6. Diego d’Andria, 2023. "Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(1), pages 20-42, February.
    7. Nora Alice Paulus, 2022. "The anti‐tax‐avoidance directive: An initiative to successfully curb profit shifting?," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(3), pages 529-546, June.
    8. Agrawal, David R. & Shybalkina, Iuliia, 2023. "Online shopping can redistribute local tax revenue from urban to rural America," Journal of Public Economics, Elsevier, vol. 219(C).
    9. David R. Agrawal & Weihua Zhao, 2023. "Taxing Uber," CESifo Working Paper Series 10313, CESifo.
    10. Gnangnon, Sèna Kimm, 2022. "Internet, Participation in International Trade, and Tax Revenue Instability," Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 37(2), pages 267-315.
    11. Beem, Richard & Bruce, Donald, 2021. "Failure to launch: Measuring the impact of sales tax nexus standards on business activity," Journal of Public Economics, Elsevier, vol. 201(C).
    12. Nora Paulus, 2020. "The Impact of CFC-Rules on Tax Competition," DEM Discussion Paper Series 20-17, Department of Economics at the University of Luxembourg.

  10. David R. Agrawal & Dirk Foremny, 2019. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," The Review of Economics and Statistics, MIT Press, vol. 101(2), pages 214-232, May.
    See citations under working paper version above.
  11. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    See citations under working paper version above.
  12. Agrawal, David R. & Mardan, Mohammed, 2019. "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system," Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
    See citations under working paper version above.
  13. David R. Agrawal & William H. Hoyt, 2018. "Commuting and Taxes: Theory, Empirics and Welfare Implications," Economic Journal, Royal Economic Society, vol. 128(616), pages 2969-3007, December.

    Cited by:

    1. Enrico Rubolino & Tommaso Giommoni, 2023. "Taxation and Mobility: Evidence from Tax Decentralization in Italy," CESifo Working Paper Series 10655, CESifo.
    2. Tadashi Morita & Yasuhiro Sato & Kazuhiro Yamamoto, 2020. "Demographics and competition for capital in political economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(4), pages 865-889, August.
    3. Loschiavo, David, 2021. "Big-city life (dis)satisfaction? The effect of urban living on subjective well-being," Journal of Economic Behavior & Organization, Elsevier, vol. 192(C), pages 740-764.
    4. Gabriel Loumeau, 2020. "Regional Borders, Commuting and Transport Network Integration," KOF Working papers 20-489, KOF Swiss Economic Institute, ETH Zurich.
    5. David R. Agrawal & Dirk Foremny, 2019. "Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms," The Review of Economics and Statistics, MIT Press, vol. 101(2), pages 214-232, May.
    6. Vidar Christiansen & Odd E. Nygård, 2024. "Tax Treatment of Commuter Cost," CESifo Working Paper Series 11080, CESifo.
    7. David R. Agrawal & Jan K. Brueckner, 2022. "Taxes and Telework: The Impacts of State Income Taxes in a Work-from-Home Economy," CESifo Working Paper Series 9975, CESifo.
    8. Abrahams, Scott & Mabli, James, 2024. "Commuting barriers to low-wage employment," Regional Science and Urban Economics, Elsevier, vol. 104(C).
    9. David R. Agrawal & Weihua Zhao, 2023. "Taxing Uber," CESifo Working Paper Series 10313, CESifo.
    10. David R. Agrawal & Dirk Foremny, 2018. "Fiscal Decentralisation and Mobility: Evidence from Spain’s Income Tax System," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 16(02), pages 38-44, August.
    11. Wagner, Gary A. & Rork, Jonathan C., 2023. "Does state tax reciprocity affect interstate commuting? Evidence from a natural experiment," Regional Science and Urban Economics, Elsevier, vol. 102(C).
    12. Andrew Goodman-Bacon, 2016. "The Long-Run Effects of Childhood Insurance Coverage: Medicaid Implementation, Adult Health, and Labor Market Outcomes," NBER Working Papers 22899, National Bureau of Economic Research, Inc.
    13. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    14. José Victor C. Giarola & Olivier Marie & Frank Cörvers & Hans Schmeets, 2023. "Tax-Induced Emigration: Who Flees High Taxes? Evidence from the Netherlands," Tinbergen Institute Discussion Papers 23-053/V, Tinbergen Institute.
    15. Shirley, Peter, 2018. "The response of commuting patterns to cross-border policy differentials: Evidence from the American Community Survey," Regional Science and Urban Economics, Elsevier, vol. 73(C), pages 1-16.
    16. Beatrix Eugster & Raphaël Parchet, 2019. "Culture and Taxes," Journal of Political Economy, University of Chicago Press, vol. 127(1), pages 296-337.
    17. Melissa Gentry & Nadia Greenhalgh-Stanley & Shawn M. Rohlin & Jeffrey P. Thompson, 2020. "Dynamic Sales Tax Competition: Evidence from Panel Data at the Border," Working Papers 20-5, Federal Reserve Bank of Boston.

  14. David R. Agrawal & William F. Fox, 2017. "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
    See citations under working paper version above.
  15. Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.

    Cited by:

    1. Kevin Willardsen, 2021. "Measuring fiscal interactions in local federalism: Evidence from Florida," Papers in Regional Science, Wiley Blackwell, vol. 100(4), pages 891-923, August.
    2. Johannes Becker & Michael Kriebel, 2017. "Fiscal equalisation schemes under competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 800-816, September.
    3. David R. Agrawal & Jan K. Brueckner & Marius Brülhart, 2024. "Fiscal Federalism in the 21st Century," CESifo Working Paper Series 10951, CESifo.
    4. Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2022. "Fiscal externalities in multilevel tax structures: Evidence from concurrent income taxation," Working Papers 2201, National Taiwan University, Department of Economics, revised Jan 2022.
    5. Wang, Lingxiao & Zheng, Yuqing, 2024. "Why are grocery foods taxed in the United States? Theory and spatial evidence from multilevel government interactions," Regional Science and Urban Economics, Elsevier, vol. 104(C).
    6. David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo, 2024. "Tax Competition with Intermunicipal Cooperation," CESifo Working Paper Series 11334, CESifo.
    7. Ferraresi, Massimiliano, 2023. "JUE Insight: Immigrants, social transfers for education, and spatial interactions," Journal of Urban Economics, Elsevier, vol. 136(C).
    8. Rohlin, Shawn M. & Thompson, Jeffrey P., 2018. "Local sales taxes, employment, and tax competition," Regional Science and Urban Economics, Elsevier, vol. 70(C), pages 373-383.
    9. Yulong Chen & Kevin D. Duncan & Liyuan Ma & Peter F. Orazem, 2023. "How relative marginal tax rates affect establishment entry at state borders," Small Business Economics, Springer, vol. 60(3), pages 1081-1103, March.
    10. Yoon-Jung Choi, 2022. "Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(3), pages 537-580, June.
    11. Jeffrey Clemens & Stan Veuger, 2024. "Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
    12. Reingewertz, Yaniv, 2018. "Corporate taxes and vertical tax externalities: Evidence from narrative federal tax shocks," Regional Science and Urban Economics, Elsevier, vol. 68(C), pages 84-97.
    13. Blesse, Sebastian & Martin, Thorsten, 2016. "Let's stay in touch - Evidence on the role of social learning in local tax interactions," VfS Annual Conference 2016 (Augsburg): Demographic Change 145614, Verein für Socialpolitik / German Economic Association.
    14. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    15. Sanz Córdoba, Patricia & Theilen, Bernd, 1965-, 2017. "Strategic Responses to International Tax Competition: Fiscal (De) Centralization versus Partial Tax Harmonization," Working Papers 2072/306513, Universitat Rovira i Virgili, Department of Economics.
    16. Bo Zhao, 2021. "Opting in with the Joneses: What Affects the Timing of Municipal Adoption of a Local-option Meals Tax?," Working Papers 21-14, Federal Reserve Bank of Boston.
    17. Johan Lundberg, 2021. "Horizontal interactions in local personal income taxes," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 67(1), pages 27-46, August.
    18. Dechun Liu & Xinye Zheng & Yihua Yu, 2022. "Public Debt Competition in Local China: Evidence and Mechanism of Spatial Interactions," Regional Science Policy & Practice, Wiley Blackwell, vol. 14(S2), pages 91-105, November.
    19. Burge Gregory S. & Rogers Cynthia L., 2018. "Do State Sales Taxes Crowd Out Local Option Sales Taxes?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 18(3), pages 1-9, July.
    20. Frank M. Fossen & Lukas Mergele & Nicolas Pardo, 2017. "Fueling fiscal interactions: commodity price shocks and local government spending in Colombia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(4), pages 616-651, August.
    21. Hiroshi Aiura & Hikaru Ogawa, 2024. "Does e-commerce ease or intensify tax competition? Destination principle versus origin principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 702-735, June.
    22. Melissa Gentry & Nadia Greenhalgh-Stanley & Shawn M. Rohlin & Jeffrey P. Thompson, 2020. "Dynamic Sales Tax Competition: Evidence from Panel Data at the Border," Working Papers 20-5, Federal Reserve Bank of Boston.

  16. David R. Agrawal & William F. Fox & Joel Slemrod, 2015. "Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(3S), pages 701-734, September.

    Cited by:

    1. Trey Malone & Antonios M. Koumpias & Per L. Bylund, 2019. "Entrepreneurial response to interstate regulatory competition: evidence from a behavioral discrete choice experiment," Journal of Regulatory Economics, Springer, vol. 55(2), pages 172-192, April.
    2. Niklas Potrafke, 2017. "Government Ideology and Economic Policy-Making in the United States," CESifo Working Paper Series 6444, CESifo.
    3. Tian, Yuan & Sun, Chuanwang & Ren, Yi & Liu, Kang & Zuo, Zulin, 2023. "Tax competition, spatial correlation and regional integration development——Evidence from the Yangtze River Delta," Energy Policy, Elsevier, vol. 181(C).
    4. Niklas Potrafke, 2018. "Government ideology and economic policy-making in the United States—a survey," Public Choice, Springer, vol. 174(1), pages 145-207, January.
    5. Yulong Chen & Kevin D. Duncan & Liyuan Ma & Peter F. Orazem, 2023. "How relative marginal tax rates affect establishment entry at state borders," Small Business Economics, Springer, vol. 60(3), pages 1081-1103, March.

  17. David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 1-29, May.
    See citations under working paper version above.
  18. Agrawal, David R., 2014. "LOST in America: Evidence on local sales taxes from national panel data," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 147-163.
    See citations under working paper version above.
  19. Agrawal, David R., 2013. "Over the borderline: How the characteristics of lines shape optimal tax policy," Economics Letters, Elsevier, vol. 119(2), pages 113-116.

    Cited by:

    1. Agrawal, David R., 2014. "LOST in America: Evidence on local sales taxes from national panel data," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 147-163.

  20. David Agrawal, 2012. "Games within borders: are geographically differentiated taxes optimal?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 574-597, August.

    Cited by:

    1. Steeve Mongrain & John D. Wilson, 2017. "Tax Competition with Heterogeneous Capital Mobility," Discussion Papers dp17-13, Department of Economics, Simon Fraser University.
    2. Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.
    3. Janeba, Eckhard & Todtenhaupt, Maximilian, 2016. "Fiscal competition and public debt," ZEW Discussion Papers 16-013, ZEW - Leibniz Centre for European Economic Research.
    4. Friberg, Richard & Halseth, Emil M. Strøm & Frode, Steen & Ulsaker, Simen A., 2022. "The effect of cross-border shopping on commodity tax revenue: Results from a natural experiment," Discussion Paper Series in Economics 9/2022, Norwegian School of Economics, Department of Economics.
    5. David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," CESifo Working Paper Series 5292, CESifo.
    6. Keaton Miller & Boyoung Seo, 2021. "The Effect of Cannabis Legalization on Substance Demand and Tax Revenues," National Tax Journal, University of Chicago Press, vol. 74(1), pages 107-145.
    7. Agrawal, David R., 2013. "Over the borderline: How the characteristics of lines shape optimal tax policy," Economics Letters, Elsevier, vol. 119(2), pages 113-116.
    8. Zineb Abidi & Emmanuelle Taugourdeau, 2023. "Tax competition and harmonization where tastes for public goods differ," Post-Print hal-04510526, HAL.
    9. George E. Halkos & Dimitra C. Kitsou, 2018. "Weighted location differential tax in environmental problems," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 20(1), pages 1-15, January.

Chapters

  1. David R. Agrawal, 2024. "Limits to Competition: Strategies for Promoting Jurisdictional Cooperation," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  2. David R. Agrawal & James M. Poterba & Owen M. Zidar, 2024. "Introduction to "Policy Responses to Tax Competition"," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.

    Cited by:

    1. David R. Agrawal & Jan K. Brueckner & Marius Brülhart, 2024. "Fiscal Federalism in the 21st Century," CESifo Working Paper Series 10951, CESifo.
    2. David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo, 2024. "Tax Competition with Intermunicipal Cooperation," CESifo Working Paper Series 11334, CESifo.

Books

    Sorry, no citations of books recorded.
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