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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.
-For a nontechnical summary, see "Remittance Rules and Tax Rates" in Austaxpolicy.
A Snapshot of Public Finance Research from Immediately Prior to the Pandemic: IIPF 2020
-With Ronald B. Davies, Sara LaLumia, Nadine Riedel, and Kimberley Scharf
-Forthcoming, International Tax and Public Finance.
Taxing Goods and Services in a Digital Era
-With William F. Fox
-National Tax Journal: Volume 74, Number 1 (2021), Pages 257-301.
Technology and Tax Systems
-With David E. Wildasin
-Journal of Public Economics: Volume 185 (2020), 104082.
-More technical version here.
Dynamics of Policy Adoption with State Dependence
-With Gregory A. Trandel
-Regional Science and Urban Economics: Volume 79 (2019), 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.
The Tax Gradient: Spatial Aspects of Fiscal Competition
-American Economic Journal: Economic Policy: Volume 7, Issue 2 (2015), Pages 1-29.
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.

Blogs and Policy Work

Remittance Rules and Tax Rates, Austaxpolicy, June 2021.
El Dumping Fiscal de Madrid Sí Afecta al Resto de España, Agenda Pública, May 2021.
-With Dirk Foremny and Clara Martínez-Toledano.
¿Se mudan los ricos para pegar menos Impuesto sobre el Patrimonio?, Nada es Gratis, December 2020.
-With Dirk Foremny and Clara Martínez-Toledano.
The Effect of Regional Taxes on the Mobility of Top Income Taxpayers, InfoIEB, May 2019.
-With Dirk Foremny.
India's Commodity Tax System Leads to Low Compliance, IGC Blog, 2018.
-With Laura Zimmermann
Kentucky State Narrative, Property Tax Digest by State, Lincoln Institute of Land Policy, 2016.
Local Sales Taxes Can Reduce the Differences Between Taxes at State Borders, LSE American Politics and Policy, July 2016.

Professional and Student Publications

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Other

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