David R. Agrawal
Research
Publications
- Wealth Tax Mobility and Tax Coordination
- -With Dirk Foremny and Clara Martínez-Toledano.
- -Accepted, American Economic Journal: Applied Economics.
- -Accepted, American Economic Journal: Applied Economics.
- Fiscal Federalism in the 21st Century
- -With Jan K. Brueckner and Marius Brülhart
- -Accepted, Annual Review of Economics.
- -Accepted, Annual Review of Economics.
- Hidden Havens:State and Local Governments as Tax Havens?
- -Accepted, Handbook on the Economics of Tax Havens.
- State Taxation of Nonresident Income and the Location of Work
- -With Kenneth Tester
- -American Economic Journal: Economic Policy., Volume 16, Number 1, Pages 447-481.
- -American Economic Journal: Economic Policy., Volume 16, Number 1, Pages 447-481.
- Taxing Uber
- -With Weihua Zhao
- -Journal of Public Economics., Volume 221, May 2023, 104862.
- -Journal of Public Economics., Volume 221, May 2023, 104862.
- Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America
- -With Iuliia Shybalkina
- -Journal of Public Economics, Volume 219 (2023), 104818.
- Local Policy Choice: Theory and Empirics
- -With William H. Hoyt and John D. Wilson
- -The Journal of Economic Literature, Volume 60, Number 4 (2022), Pages 1378-1455.
- Will the Remote Work Revolution Undermine Progressive State Income Taxes?
- -With Kirk Stark
- -Virginia Tax Review, Volume 42, Number 1 (Summer 2022), Pages 47-152.
- -Gated print version (no color).
- -Virginia Tax Review, Volume 42, Number 1 (Summer 2022), Pages 47-152.
- Redistribution in a Globalized World
- -With Dirk Foremny
- -Journal of Economics and Statistics, Volume 242, Number 5-6 (2022), Pages 551-567.
- Public Finance in the Era of the COVID-19 Crisis
- -With Aline Bütikofer
- -International Tax and Public Finance, Volume 29 (2022), Pages 1349-1372.
- The Internet as a Tax Haven?
- -American Economic Journal: Economic Policy: Volume 13, Number 4 (2021), Pages 1-35.
- -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
- -International Tax and Public Finance, Volume 28, Number 5 (2021), Pages 1276-1297.
- 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.
- -Journal of Public Economics: Volume 185 (2020), 104082.
- 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.
- -Review of Economics and Statistics: Volume 101, Issue 2 (2019), Pages 214-232.
- 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.
- -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
Other
Dissertation: Essays on the Theory and Empirical Evidence Regarding Spatial Tax Competition