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The Tax Gradient

Research

Publications

Local Policy Choice: Theory and Empirics
-With William H. Hoyt and John D. Wilson
-Accepted, The Journal of Economic Literature.
The Internet as a Tax Haven?
-Accepted, American Economic Journal: Economic Policy.
Taxing Goods and Services in a Digital Era
-With William F. Fox
-Accepted, National Tax Journal.
Technology and Tax Systems
-With David E. Wildasin
-Journal of Public Economics: Volume 185, 104082.
-More technical version here.
Dynamics of Policy Adoption with State Dependence
-With Gregory A. Trandel
-Regional Science and Urban Economics: Volume 79, 103471.
Relocation of the Rich: Migration in Response to Tax Rate Changes from Spanish Reforms
-With Dirk Foremny
-Review of Economics and Statistics: Volume 101, Issue 2 (2019), Pages 214-232.
-Media Coverage: The Economist podcast, Le Monde.
Taxation in the Aviation Industry: Insights and Challenges
-With Quinton White and Jon Williams
-Transportation Research Record: Journal of the Transportation Research Board: Volume 2673, Issue 9 (2019), Pages 666-673.
Will Destination-based Taxes Be Fully Exploited When Available? An Application to the U.S. Commodity Tax System
-With Mohammed Mardan
-Journal of Public Economics: Volume 169 (2019), Pages 128-143.
Commuting and Taxes: Theory, Empirics, and Welfare Implications
-With William H. Hoyt
-The Economic Journal: Volume 128 (616), Pages 2969-3007.
Fiscal Decentralization and Mobility: Evidence from Spain's Income Tax System
-With Dirk Foremny
-ifo DICE Report - Journal for Institutional Comparisons: Volume 16, Issue 2 (2018), Pages 38-44.
Taxes in an e-Commerce Generation
-With William F. Fox
-International Tax and Public Finance: Volume 24, Issue 5 (2017), Pages 903-926.
Local Fiscal Competition: An Application to Sales Taxation with Multiple Federations
-Journal of Urban Economics: Volume 91 (2016), Pages 122-138.
-Previously circulated as: Inter-federation Competition: Sales Taxation with Multiple Federations
The Tax Gradient: Spatial Aspects of Fiscal Competition
-American Economic Journal: Economic Policy: Volume 7, Issue 2 (2015), Pages 1-29.
-Previously circulated as: The Tax Gradient: Do Local Sales Taxes Reduce Tax Differentials at State Borders?
-For a nontechnical summary, see "Local Sales Taxes Can Reduce the Differences Between Taxes at State Borders" in LSE American Politics and Policy.
Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition
-With William F. Fox and Joel Slemrod
-National Tax Journal: Volume 68, Issue 3S (2015), pp. 701-734.
LOST in America: Evidence on Local Sales Taxes from National Panel Data
-Regional Science and Urban Economics: Volume 49 (2014), Pages 147-163.
Over the Borderline: How the Characteristics of Lines Shape Optimal Tax Policy
Economics Letters: Volume 119, Issue 2 (2013), Pages 113-116.
Games Within Borders: Are Geographically Differentiated Taxes Optimal?
International Tax and Public Finance: Volume 19, Issue 4 (2012), Pages 574-597.

Working Papers

Paraísos Fiscales, Wealth Taxation, and Mobility
-With Dirk Foremny and Clara Martínez-Toledano.
Tax Incidence in Multi-Product World: Theoretical Foundations and Empirical Implications
-With William H. Hoyt
The Effect of Taxes on Where Superstars Work
-With Kenneth Tester
Tax Competition with Intermunicipal Cooperation
-With Marie-Laure Breuillé and Julie Le Gallo
Tax Competition with Mobile Labor, Residents, and Capital
-With William H. Hoyt and John D. Wilson
Production and Evasion Responses with Limited State Capacity - Evidence from Major Tax Reforms in India
-With Laura Zimmermann
Taxing Uber
-With Weihua Zhao
Taxes in a Network: Evidence from the Airline Industry
-With Quinton White and Jon Williams

Works in Progress: Abstracts Available on Request

The Density of People Near Borders and Fiscal Competition: An Application to Commodity Taxation (with Mohammed Mardan)

Subsidized Commuting and Job Match Quality (with Elke Jahn and Eckhard Janeba)

Other

Dissertation: Essays on the Theory and Empirical Evidence Regarding Spatial Tax Competition

Professional and Student Publications

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