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David R. Agrawal

Citations

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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 & Adib Bagh & Mohammed Mardan, 2025. "Sensitivity Versus Size: Implications for Tax Competition," CESifo Working Paper Series 11616, CESifo.

    Cited by:

    1. Johannes Kochems, 2025. "Local Tax Havens," ECONtribute Discussion Papers Series 379, University of Bonn and University of Cologne, Germany.

  2. David R. Agrawal & Elke J. Jahn & Eckhard Janeba, 2024. "Do Commuting Subsidies Drive Workers to Better Firms?," CESifo Working Paper Series 10981, CESifo.

    Cited by:

    1. Mateus Rodrigues & Daniel Da Mata & Vitor Possebom, 2024. "Free Public Transport: More Jobs without Environmental Damage?," Papers 2410.06037, arXiv.org.
    2. Vidar Christiansen & Odd E. Nygård, 2024. "Tax Treatment of Commuter Cost," CESifo Working Paper Series 11080, CESifo.
    3. De Borger, Bruno & Mulalic, Ismir & Rouwendal, Jan, 2025. "Productivity and wage effects of an exogenous improvement in transport infrastructure: Accessibility and the Great Belt Bridge," Regional Science and Urban Economics, Elsevier, vol. 114(C).
    4. David Card & Jesse Rothstein & Moises Yi, 2025. "Re-assessing the Spatial Mismatch Hypothesis," Working Papers 25-23, Center for Economic Studies, U.S. Census Bureau.
    5. Eike Alexander Baumgart & Kay Blaufus & Frank Hechtner, 2025. "The tax treatment of commuting expenses and job-related mobility: insights from a randomized survey experiment," European Journal of Law and Economics, Springer, vol. 60(1), pages 33-53, August.

  3. David R. Agrawal & Iuliia Shybalkina, 2024. "Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair," CESifo Working Paper Series 11252, CESifo.

    Cited by:

    1. Laura Schmahmann, 2025. "City Competition for E-Commerce Sales Tax Revenue: Qualitative Evidence on the Politics of Land Fiscalization in California," Economic Development Quarterly, , vol. 39(3), pages 167-181, August.

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

    Cited by:

    1. Jasper Boll & Emmanuel Saez & Gabriel Zucman, 2026. "California Billionaires: Wealth, Taxes, and Wealth Tax Revenue Estimates," NBER Working Papers 35218, National Bureau of Economic Research, Inc.
    2. Adam M. Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026. "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," Department of Economics Working Papers 2026-03, McMaster University.
    3. Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2025. "Behavioural Responses to Wealth Taxation: Evidence from Colombia," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 92(4), pages 2624-2655.
    4. Bruno Bosco & Carlo Federico Bosco & Paolo Maranzano, 2024. "Income taxation and labour response. Empirical evidence from a DID analysis of an income tax treatment in Italy," Working Papers 2024.16, Fondazione Eni Enrico Mattei.
    5. Arun Advani & David Burgherr & Andy Summers, 2025. "Taxation and Migration by the Super-Rich," CESifo Working Paper Series 11870, CESifo.
    6. 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.
    7. Schratzenstaller, Margit, 2025. "Behavioral responses to inheritance taxation – A review of the empirical literature," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 238-260.
    8. David R. Agrawal, 2026. "Lessons on State and Local Income Taxes from the Twenty-first Century and Challenges for the Future," CESifo Working Paper Series 12470, CESifo.
    9. Bruno Paolo Bosco & Carlo Federico Bosco & Paolo Maranzano, 2025. "Labour responsiveness to income tax changes: empirical evidence from a DID analysis of an income tax treatment in Italy," Empirical Economics, Springer, vol. 69(2), pages 787-828, August.
    10. Bosco, Bruno & Bosco, Carlo Federico & Maranzano, Paolo, 2024. "Income taxation and labour response. Empirical evidence from a DID analysis of an income tax treatment in Italy," FEEM Working Papers 343514, Fondazione Eni Enrico Mattei (FEEM).
    11. Mas-Montserrat, Mariona & Durán-Cabré, José María & Esteller-Moré, Alejandro, 2025. "Avoidance Responses to the Wealth Tax," Journal of Public Economics, Elsevier, vol. 246(C).

  5. David R. Agrawal & Laura V. Zimmermann, 2024. "The Effects of Adopting a Value Added Tax on Firms," CESifo Working Paper Series 11469, CESifo.

    Cited by:

    1. Jing Zhao & Wei Wang, 2024. "Impact of Tax Reductions on Public–Private Partnership Projects: Evidence from Comprehensive Implementation of China’s Business Tax to Value-Added Tax Reform," Sustainability, MDPI, vol. 17(1), pages 1-22, December.
    2. Ruud A. De Mooij & Shafik Hebous & Michael Keen, 2025. "Efficiency Aspects of the Value Added Tax," CESifo Working Paper Series 12089, CESifo.

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

    Cited by:

    1. Guy Gilbert & Thierry Madies & Sonia Paty, 2026. "Asymmetric Decentralization in France: A Municipal-Centered Exception," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper2614, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Banaszewska, Monika & Bischoff, Ivo & Bode, Eva & Chodakowska, Aneta, 2022. "Does inter-municipal cooperation help improve local economic performance? – Evidence from Poland," Regional Science and Urban Economics, Elsevier, vol. 92(C).
    3. Bischoff, Ivo & Das, Sourav & Kosfeld, Reinhold, 2025. "Does inter-municipal cooperation reduce the intensity of tax competition? Evidence on inter-local industrial parks in Germany," European Journal of Political Economy, Elsevier, vol. 87(C).
    4. 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).
    5. Galli, Federica & Piedra-Peña, Juan A. & Breuillé, Marie-Laure & Le Gallo, Julie, 2026. "Is compulsory inter-municipal cooperation an efficiency booster?," Regional Science and Urban Economics, Elsevier, vol. 117(C).
    6. Nicolas Debarsy & Julie Le Gallo, 2025. "Identification of Spatial Spillovers: Do's and Don'ts," Post-Print hal-05107904, HAL.
    7. Brahim Abidar & Slimane Ed-Dafali & Miloudi Kobiyh, 2025. "Determinants of Value-Added Tax Revenue Transfers in Municipalities of Emerging Economies," Economies, MDPI, vol. 13(5), pages 1-27, April.

  7. 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. Eduardo da Silva Mattos, 2025. "The Judiciary as a fiscal policy tool? Budget stress and judicial decision-making in Brazil," Public Choice, Springer, vol. 205(3), pages 563-588, December.

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

    Cited by:

    1. Iacono, Roberto & Smedsvik, Bård, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," LSE Research Online Documents on Economics 121084, London School of Economics and Political Science, LSE Library.

  9. 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. David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo, 2024. "Tax Competition with Intermunicipal Cooperation," CESifo Working Paper Series 11334, CESifo.
    2. Iacono, Roberto & Smedsvik, Bård, 2023. "Behavioral responses to wealth taxation: evidence from a Norwegian reform," LSE Research Online Documents on Economics 121084, London School of Economics and Political Science, LSE Library.
    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.

  10. 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. 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.
    2. Clemens Fuest & Florian Neumeier & Daniel Stöhlker, 2025. "The pass-through of temporary VAT rate cuts: evidence from German supermarket retail," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 51-97, February.
    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. 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. Sitong Pan & Qinghua Shi & Yue Zhang, 2025. "Platform economy and missing entrepreneurship: Evidence from E‐commerce development policy in China," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 33(2), pages 209-251, April.
    8. David R. Agrawal & Aline Bütikofer, 2022. "Public Finance in the Era of the Covid-19 Crisis," CESifo Working Paper Series 10005, CESifo.
    9. Hikaru Ogawa & Ryota Tsuchiya, 2024. "Granting Taxing Rights for a Pareto Improvement," CIRJE F-Series CIRJE-F-1235, CIRJE, Faculty of Economics, University of Tokyo.
    10. 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.
    11. 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.

  11. 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. David R. Agrawal & Xinyu Chen, 2026. "State and Local Tax Policy in a Time of Telework," CESifo Working Paper Series 12422, CESifo.
    2. Jan K. Brueckner & David R. Agrawal, 2025. "Work-from-Home and Wage Convergence Across Cities: An Exploration," CESifo Working Paper Series 12150, CESifo.
    3. Lisa Marie Timm & Massimo Giuliodori & Paul Muller, 2025. "Tax Incentives for Migrants with Mid-level Earnings: Evidence from the Netherlands," American Economic Journal: Applied Economics, American Economic Association, vol. 17(3), pages 42-79, July.
    4. Dolls, Mathias & Fuest, Clemens & Krolage, Carla & Neumeier, Florian, 2025. "Who bears the burden of real estate transfer taxes? Evidence from the German housing market," Journal of Urban Economics, Elsevier, vol. 145(C).
    5. 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.
    6. 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.
    7. David R. Agrawal, 2026. "Lessons on State and Local Income Taxes from the Twenty-first Century and Challenges for the Future," CESifo Working Paper Series 12470, CESifo.
    8. Changlin Yu & Yanming Li, 2025. "Digitalization of tax collection and enterprises’ social security compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(4), pages 1213-1252, August.
    9. Rose Anne Devlin & Michela Planatscher, 2025. "Charitable activities and ‘wellbeing’ in indigenous communities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(5), pages 1532-1572, October.
    10. Spencer Bastani, 2025. "The marginal value of public funds: a brief guide and application to tax policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(4), pages 919-956, August.

  12. 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 & Xinyu Chen, 2026. "State and Local Tax Policy in a Time of Telework," CESifo Working Paper Series 12422, CESifo.
    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. Jan K. Brueckner & David R. Agrawal, 2025. "Work-from-Home and Wage Convergence Across Cities: An Exploration," CESifo Working Paper Series 12150, CESifo.
    4. 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.
    5. David R. Agrawal, 2026. "Lessons on State and Local Income Taxes from the Twenty-first Century and Challenges for the Future," CESifo Working Paper Series 12470, CESifo.
    6. Jorge Martínez-Vázquez, 2025. "The Art of Tax Reform," Hacienda Pública Española / Review of Public Economics, IEF, vol. 255(4), pages 87-131, December.
    7. 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.
    8. David R. Agrawal & Kenneth Tester, 2023. "State Taxation of Nonresident Income and the Location of Work," CESifo Working Paper Series 10353, CESifo.
    9. David R. Agrawal & Dirk Foremny, 2022. "Redistribution in a Globalized World," CESifo Working Paper Series 10106, CESifo.

  13. 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).

  14. 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 & Xinyu Chen, 2026. "State and Local Tax Policy in a Time of Telework," CESifo Working Paper Series 12422, CESifo.
    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. Jan K. Brueckner & David R. Agrawal, 2025. "Work-from-Home and Wage Convergence Across Cities: An Exploration," CESifo Working Paper Series 12150, CESifo.
    4. David R. Agrawal, 2026. "Lessons on State and Local Income Taxes from the Twenty-first Century and Challenges for the Future," CESifo Working Paper Series 12470, CESifo.
    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. Aksoy, Cevat Giray & Bloom, Nicholas & Davis, Steven J. & Marino, Victoria & Özgüzel, Cem, 2025. "Remote Work, Employee Mix, and Performance," IZA Discussion Papers 17917, IZA Network @ LISER.
    7. 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).
    8. Akan, Mert & Barrero, José María & Bloom, Nicholas & Bowen, Tom & Buckman, Shelby Rae & Davis, Steven J. & Kim, Hyoseul, 2025. "The New Geography of Labor Markets," IZA Discussion Papers 18278, IZA Network @ LISER.

  15. 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. Chen, Shi & Liu, Zhongyi & Cai, Wanlin, 2025. "Digital transformation and tax compliance in Chinese industrial sector," International Review of Financial Analysis, Elsevier, vol. 102(C).
    4. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    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 & William F. Fox, 2016. "Taxes in an E-Commerce Generation," CESifo Working Paper Series 6050, CESifo.
    7. David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," CESifo Working Paper Series 5292, CESifo.
    8. 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).
    9. Hans Jarle Kind & Guttorm Schjelderup, 2025. "Taxation and multi-sided platforms: a review," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 895-915, June.
    10. A Hartfield & C Liu & M H Sheikh, 2024. "What determines tax havens? A historical investigation of tax haven factors," Economic Issues Journal Articles, Economic Issues, vol. 29(2), pages 29-56, September.
    11. 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).
    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. 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).
    14. 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).
    15. David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.
    16. 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.
    17. Chen, Shi, 2024. "The impact of tax compliance on platform enterprises’ competitive advantage and the role of contract enforcement efficiency," International Review of Economics & Finance, Elsevier, vol. 96(PA).
    18. David Agrawal, 2014. "Lost in America: Evidence on Local Sales Taxes from National Panel Data," CESifo Working Paper Series 4943, CESifo.
    19. Hikaru Ogawa & Ryota Tsuchiya, 2024. "Granting Taxing Rights for a Pareto Improvement," CIRJE F-Series CIRJE-F-1235, CIRJE, Faculty of Economics, University of Tokyo.
    20. 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.
    21. 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.

  16. 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. Jakurti, Edison & Süssmuth, Bernd, 2023. "Behavioral responses to wealth taxes: Evidence from the Spanish Survey of Household Finances," Economics Letters, Elsevier, vol. 223(C).
    3. 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.
    4. 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.
    5. 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.
    6. Florian Scheuer & Joel Slemrod, 2021. "Taxing Our Wealth," Journal of Economic Perspectives, American Economic Association, vol. 35(1), pages 207-230, Winter.
    7. Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
    8. Martínez, Isabel Z., 2022. "Mobility responses to the establishment of a residential tax haven: Evidence from Switzerland," Journal of Urban Economics, Elsevier, vol. 129(C).
    9. 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.
    10. Bertrand Garbinti & Jonathan Goupille-Lebret & Mathilde Muñoz & Stefanie Stantcheva & Gabriel Zucman, 2023. "Tax Design, Information, and Elasticities: Evidence From the French Wealth Tax," NBER Working Papers 31333, National Bureau of Economic Research, Inc.

  17. 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. Stefan Denda & Marko D. Petrović & Zlata Vuksanović-Macura & Milan M. Radovanović & Edna Ely-Ledesma, 2024. "What Are the Current Directions in the Local Marketplaces Fiscalization? The Online Media Content Analysis," Societies, MDPI, vol. 14(4), pages 1-22, April.
    4. Chen, Shi & Liu, Zhongyi & Cai, Wanlin, 2025. "Digital transformation and tax compliance in Chinese industrial sector," International Review of Financial Analysis, Elsevier, vol. 102(C).
    5. Chen, Shi, 2025. "Research on the tax compliance effects of corporate platform transformation," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1931-1948.
    6. 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.
    7. Per Engström & Johannes Hagen & Alireza Khoshghadam & Andrea Schneider, 2025. "Effects of electronic cash registers on reported revenue," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 566-594, April.
    8. 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).
    9. Changlin Yu & Yanming Li, 2025. "Digitalization of tax collection and enterprises’ social security compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(4), pages 1213-1252, August.
    10. 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).
    11. 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.
    12. 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.

  18. 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. Song Wenjuan & Kai Zhao, 2023. "Balancing fiscal expenditure competition and long-term innovation investment: Exploring trade-offs and policy implications for local governments," PLOS ONE, Public Library of Science, vol. 18(11), pages 1-31, November.
    2. Nicolas DEBARSY & Julie LE GALLO, 2025. "Econométrie des données spatiales : enjeux d’identification et perspectives," Region et Developpement, Region et Developpement, LEAD, Universite du Sud - Toulon Var, vol. 62, pages 245-251.
    3. 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.
    4. Sebastian Blesse & Florian Buhlmann & Philipp Heil & Davud Rostam-Afschar, 2025. "Local Policy Misperceptions and Investment: Experimental Evidence from Firm Decision Makers," CESifo Working Paper Series 11855, CESifo.
    5. 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.
    6. Meens-Eriksson, Sef, 2023. "Does costlier waste treatment lead to less residual waste? Evidence from Swedish municipalities," Umeå Economic Studies 1015, Umeå University, Department of Economics, revised 03 Feb 2024.
    7. Barbaro, Salvatore & van Ewijk, Reyn & Rode, Julia, 2025. "Autonomy and Accountability: Strategic Behavior of German State Leaders During the COVID-19 Pandemic," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy 325402, Verein für Socialpolitik / German Economic Association.
    8. 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.
    9. 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.
    10. 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.
    11. Magontier, Pierre & Solé-Ollé, Albert & Viladecans-Marsal, Elisabet, 2024. "The political economy of coastal development," Journal of Public Economics, Elsevier, vol. 238(C).
    12. Shigeo Morita & Hirofumi Okoshi, 2025. "Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(6), pages 1839-1864, December.
    13. 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).
    14. Teemu Lyytikäinen, 2023. "Minimum Tax Rates and Tax Competition: Evidence from Property Tax Limits in Finland," NBER Chapters, in: Policy Responses to Tax Competition, pages 369-395, National Bureau of Economic Research, Inc.
    15. Steger, Paul, 2025. "Trickling down or trickling away? Municipal fiscal responses to higher-level tax reforms," ZEW Discussion Papers 25-073, ZEW - Leibniz Centre for European Economic Research.
    16. David R. Agrawal & Laura V. Zimmermann, 2024. "The Effects of Adopting a Value Added Tax on Firms," CESifo Working Paper Series 11469, CESifo.
    17. 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.
    18. David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo, 2024. "Tax Competition with Intermunicipal Cooperation," CESifo Working Paper Series 11334, CESifo.
    19. 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.
    20. 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).
    21. Banaszewska, Monika & Bischoff, Ivo & Bode, Eva & Chodakowska, Aneta, 2022. "Does inter-municipal cooperation help improve local economic performance? – Evidence from Poland," Regional Science and Urban Economics, Elsevier, vol. 92(C).
    22. 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.
    23. Xing, Jing & Tam, Eddy H.F., 2024. "Expressways and policy choices of local governments," European Economic Review, Elsevier, vol. 168(C).
    24. David R. Agrawal, 2026. "Lessons on State and Local Income Taxes from the Twenty-first Century and Challenges for the Future," CESifo Working Paper Series 12470, CESifo.
    25. 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.
    26. Yusuke Makino & Hikaru Ogawa, 2025. "Does the Global Minimum Tax Restrain Tax Competition?," CIRJE F-Series CIRJE-F-1259, CIRJE, Faculty of Economics, University of Tokyo.
    27. Sapollnik, Ian & Swonder, Dustin, 2025. "Tax policy and business entry," Journal of Public Economics, Elsevier, vol. 252(C).
    28. Ferrari, Alessandro & Ossa, Ralph, 2023. "A quantitative analysis of subsidy competition in the U.S," Journal of Public Economics, Elsevier, vol. 224(C).
    29. Eunjee Kwon & Marcel Henkel & Pierre Magontier, 2026. "The Unintended Consequences of Post-Disaster Policies for Spatial Sorting," Working Papers 1566, Barcelona School of Economics.
    30. Ikechukwu Andrew Mobosi & Patrick Onochie Okonta, 2025. "Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 828-850, June.
    31. 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.
    32. Jiang, Tianyuan & Zhang, Manling & Chen, Jing, 2025. "Demographic shifts and the strategic use of flexible off-budget debt tools," Emerging Markets Review, Elsevier, vol. 66(C).
    33. Yoshimi Adachi & Hikaru Ogawa, 2025. "Cross-border shopping, E-commerce, and consumption tax revenues in Japan," Asia-Pacific Journal of Regional Science, Springer, vol. 9(2), pages 605-627, June.
    34. 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).
    35. Jeffrey Clemens & Stan Veuger, 2024. "Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence," NBER Chapters, in: Policy Responses to Tax Competition, pages 273-325, National Bureau of Economic Research, Inc.
    36. David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.
    37. Mauri, Nicola & Peter, Linus, 2025. "The influence of intergovernmental transfers on local taxes: Evidence from Switzerland," Regional Science and Urban Economics, Elsevier, vol. 115(C).
    38. 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.
    39. Hebous, Shafik & Keen, Michael, 2023. "Pareto-improving minimum corporate taxation," Journal of Public Economics, Elsevier, vol. 225(C).
    40. Cassidy, Traviss & Velayudhan, Tejaswi, 2022. "Government Fragmentation and Economic Growth," MPRA Paper 112045, University Library of Munich, Germany.
    41. Bodhisattva Sengupta, 2023. "Regional policy interaction in a federal economy," Indian Economic Review, Springer, vol. 58(1), pages 91-103, June.
    42. Banaszewska Monika, 2023. "Spatial interactions in local public debt. Evidence from Poland," Economics and Business Review, Sciendo, vol. 9(3), pages 206-223, October.
    43. 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).
    44. John William Hatfield & Katrina Kosec & Luke P. Rodgers, 2024. "Housing values and jurisdictional fragmentation," Public Choice, Springer, vol. 201(1), pages 83-122, October.
    45. Hanbat Jeong, 2024. "Dynamic Spatial Interaction Models for a Resource Allocator's Decisions and Local Agents' Multiple Activities," Papers 2411.13810, arXiv.org, revised Jul 2025.
    46. Zineb Abidi & Emmanuelle Taugourdeau, 2024. "Tax competition and harmonization where tastes for public goods differ," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 953-979, August.
    47. Spencer Bastani, 2025. "The marginal value of public funds: a brief guide and application to tax policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(4), pages 919-956, August.
    48. Federico Corredor, 2026. "Local Government Resilience to Federal Tax Reform: Evidence from the SALT Deduction Cap," Center for State and Local Finance Working Paper Series cslf2601, Andrew Young School of Policy Studies, Georgia State University.
    49. Nicolas Debarsy & Julie Le Gallo, 2025. "Identification of Spatial Spillovers: Do's and Don'ts," Post-Print hal-05107904, HAL.
    50. 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.
    51. 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.
    52. Donghyuk Kim & Byoungmin Yu, 2025. "Government incentives and firm location choices," Public Choice, Springer, vol. 203(1), pages 305-331, April.
    53. Sanjukta Das, 2025. "Generosity of food security programs and expected poverty: evidence from variation across Indian states," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(5), pages 1434-1478, October.
    54. Mauri, Nicola, 2024. "How fiscally autonomous are local governments? An empirical test," Journal of Public Economics, Elsevier, vol. 239(C).
    55. Haruaki Hirota & Hideo Yunoue, 2026. "Under control versus self-reconstruction after fiscal bankruptcy in municipalities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 33(1), pages 234-279, February.
    56. Hikaru Ogawa & Ryota Tsuchiya, 2024. "Granting Taxing Rights for a Pareto Improvement," CIRJE F-Series CIRJE-F-1235, CIRJE, Faculty of Economics, University of Tokyo.
    57. 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.
    58. 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.
    59. Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2026. "Tax reaction function estimation in multi-level fiscal structures: an application to Italy," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 43(1), pages 1-35, April.
    60. David R. Agrawal & Dirk Foremny, 2022. "Redistribution in a Globalized World," CESifo Working Paper Series 10106, CESifo.
    61. Janeba, Eckhard & Köhler, Felix & Rostam-Afschar, Davud & Steger, Paul, 2025. "The Fiscal and Economic Effects of the Biontech Shock," VfS Annual Conference 2025 (Cologne): Revival of Industrial Policy 325409, Verein für Socialpolitik / German Economic Association.

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

    Cited by:

    1. Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
    2. David R. Agrawal & Gregory A. Trandel, 2019. "Dynamics of Policy Adoption with State Dependence," CESifo Working Paper Series 7867, CESifo.

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

    Cited by:

    1. 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).
    2. 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.
    3. Wu, Shu & Han, Hongyun, 2022. "Energy transition, intensity growth, and policy evolution: Evidence from rural China," Energy Economics, Elsevier, vol. 105(C).
    4. David R. Agrawal & William H. Hoyt & John D. Wilson, 2020. "Local Policy Choice: Theory and Empirics," CESifo Working Paper Series 8647, CESifo.

  21. 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. Shah, Jawad, 2026. "Using computerized information to enforce VAT: Evidence from Pakistan," Journal of Development Economics, Elsevier, vol. 178(C).
    2. David R. Agrawal, 2021. "The Internet as a Tax Haven?," CESifo Working Paper Series 8924, CESifo.
    3. 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.
    4. Chen, Shi & Liu, Zhongyi & Cai, Wanlin, 2025. "Digital transformation and tax compliance in Chinese industrial sector," International Review of Financial Analysis, Elsevier, vol. 102(C).
    5. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    6. 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.
    7. 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).
    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. 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. 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. Alejandro Esteller-Moré, 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. Adam M. Lavecchia & Robert McKercher & Alisa Tazhitdinova, 2026. "Should I Stay or Should I Go? The Impact of Taxation on Canadian Inter-Provincial Migration," Department of Economics Working Papers 2026-03, McMaster University.
    6. 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.
    7. 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.
    8. Stantcheva, Stefanie & Kleven, Henrik & Landais, Camille & Munoz, Mathilde, 2019. "Taxation and Migration: Evidence and Policy Implications," CEPR Discussion Papers 13649, Centre for Economic Policy Research.
    9. 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.
    10. 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.
    11. 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.
    12. Enrico Rubolino & Tommaso Giommoni, 2023. "Taxation and Mobility: Evidence from Tax Decentralization in Italy," CESifo Working Paper Series 10655, CESifo.
    13. Colas, Mark & Saulnier, Emmett, 2023. "Vertical migration externalities," Regional Science and Urban Economics, Elsevier, vol. 101(C).
    14. 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.
    15. Liu, Zhiqing & Yin, Haitao & Zhang, Xuemei, 2024. "Tradeoff between air pollution and economic benefits in migration dynamics: Evidence from China," Structural Change and Economic Dynamics, Elsevier, vol. 71(C), pages 669-679.
    16. 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.
    17. Haufler, Andreas & Perroni, Carlo, 2020. "Incentives, Globalization, and Redistribution," CAGE Online Working Paper Series 492, Competitive Advantage in the Global Economy (CAGE).
    18. 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.
    19. 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.
    20. 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.
    21. Arun Advani & David Burgherr & Andy Summers, 2025. "Taxation and Migration by the Super-Rich," CESifo Working Paper Series 11870, CESifo.
    22. 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.
    23. Jacopo Bassetto & Giuseppe Ippedico, 2026. "Tax Incentives and Return Migration," RFBerlin Discussion Paper Series 26097, ROCKWOOL Foundation Berlin (RFBerlin).
    24. 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.
    25. 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.
    26. 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.
    27. 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).
    28. Lisa Marie Timm & Massimo Giuliodori & Paul Muller, 2025. "Tax Incentives for Migrants with Mid-level Earnings: Evidence from the Netherlands," American Economic Journal: Applied Economics, American Economic Association, vol. 17(3), pages 42-79, July.
    29. 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.
    30. 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.
    31. David R. Agrawal, 2026. "Lessons on State and Local Income Taxes from the Twenty-first Century and Challenges for the Future," CESifo Working Paper Series 12470, CESifo.
    32. 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.
    33. Tommaso Giommoni, 2019. "Does progressivity always lead to progress? The impact of local redistribution on tax manipulation," CESifo Working Paper Series 7588, CESifo.
    34. Himawan Saputro, 2025. "Monitoring the Super-Rich: The Effects of Indonesia’s Tax Office on High-Wealth Individuals," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 61(1), pages 61-122, January.
    35. 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.
    36. Brülhart, Marius & Danton, Jayson & Parchet, Raphaël & Schläpfer, Jörg, 2022. "Who Bears the Burden of Local Taxes?," CEPR Discussion Papers 15826, Centre for Economic Policy Research.
    37. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," World Inequality Lab Working Papers hal-02876987, HAL.
    38. Mathilde Muñoz, 2021. "Do European Top Earners React to Labour Taxation Through Migration ?," Working Papers halshs-03252899, HAL.
    39. 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.
    40. 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.
    41. 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.
    42. 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.
    43. Mathilde Muñoz, 2021. "Do European Top Earners React to Labour Taxation Through Migration ?," PSE Working Papers halshs-03252899, HAL.
    44. 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.
    45. Arnemann, Laura, 2025. "Taxes and pay without performance: Evidence from executives," ZEW Discussion Papers 25-011, ZEW - Leibniz Centre for European Economic Research.
    46. 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.
    47. Albert Rutten & Nils Verheuvel, 2025. "Then Only Two Wise Men Came from the East: A Reduction in the Tax Subsidy for High-Skilled Immigrants," De Economist, Springer, vol. 173(3), pages 449-474, September.
    48. Revelli, Federico, 2019. "The electoral migration cycle," European Journal of Political Economy, Elsevier, vol. 59(C), pages 461-482.
    49. 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.
    50. 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.
    51. 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.
    52. 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.
    53. David R. Agrawal & Kenneth Tester, 2023. "State Taxation of Nonresident Income and the Location of Work," CESifo Working Paper Series 10353, CESifo.
    54. 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.
    55. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," Working Papers hal-02876987, HAL.
    56. Dai, Darong, 2025. "Can the middle class benefit from more conservative redistribution?," European Journal of Political Economy, Elsevier, vol. 89(C).
    57. Austin J. Drukker, 2025. "Internal migration and the effective price of state and local taxes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 163-194, February.
    58. 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.
    59. 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.
    60. Bassetto, Jacopo & Ippedico, Giuseppe, 2024. "Tax Incentives and Return Migration," IZA Discussion Papers 17224, IZA Network @ LISER.
    61. Martínez, Isabel Z., 2022. "Mobility responses to the establishment of a residential tax haven: Evidence from Switzerland," Journal of Urban Economics, Elsevier, vol. 129(C).
    62. Enea Baselgia & Isabel Z. Martínez, 2022. "Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists," CESifo Working Paper Series 9778, CESifo.
    63. Ding, Xiaozhou, 2021. "College education and internal migration in China," China Economic Review, Elsevier, vol. 69(C).
    64. Mathilde Munoz, 2019. "Do European Top Earners React to Labour Taxation Through Migration ?," PSE Working Papers hal-02876987, HAL.
    65. 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.
    66. Rafael González-Val & Miriam Marcén, 2024. "Population growth and taxes: the effect of regional differences in the Spanish inheritance tax," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 73(1), pages 135-163, June.
    67. 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.
    68. 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.
    69. 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.
    70. David R. Agrawal. & Dirk Foremny & Clara Martinez-Toledano, 2020. "Paraísos Fiscales, Wealth Taxation, and Mobility," Working Papers halshs-03093674, HAL.
    71. Labrousse, Charles & Perdereau, Yann, 2025. "Geography versus income: the heterogeneous effects of carbon taxation," Working Paper Series 3104, European Central Bank.
    72. Büchel, Konstantin & Ehrlich, Maximilian V. & Puga, Diego & Viladecans-Marsal, Elisabet, 2020. "Calling from the outside: The role of networks in residential mobility," Journal of Urban Economics, Elsevier, vol. 119(C).
    73. Johannes Kochems, 2025. "Local Tax Havens," ECONtribute Discussion Papers Series 379, University of Bonn and University of Cologne, Germany.
    74. Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2026. "Tax reaction function estimation in multi-level fiscal structures: an application to Italy," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 43(1), pages 1-35, April.
    75. David R. Agrawal & Dirk Foremny, 2022. "Redistribution in a Globalized World," CESifo Working Paper Series 10106, CESifo.

  23. 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. Lisa De Simone & Marcel Olbert, 2026. "How do multinational companies respond to destination-based consumption taxes?," Review of Accounting Studies, Springer, vol. 31(1), pages 413-452, March.
    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. Shigeo Morita & Yukihiro Nishimura, 2025. "VAT Reform via Monopolistic Platformer in Borderless Economy: Price Pass-Though and Efficiency Consequences," Discussion Papers in Economics and Business 25-02-Rev2., Osaka University, Graduate School of Economics, revised Jul 2025.
    18. 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.
    19. Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2019. "Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements," CESifo Working Paper Series 7747, CESifo.
    20. 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).
    21. Marko Köthenbürger, 2020. "Taxation of Digital Platforms," EconPol Working Paper 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    22. Benjamin Harbolt, 2019. "Tax Avoidance through E-Commerce and Cross-Border Shopping," CESifo Working Paper Series 7814, CESifo.
    23. 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.

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

    Cited by:

    1. Jongmin Shon & Yilin Hou, 2025. "Behavioural patterns of leaders versus followers in setting local sales tax policy," Fiscal Studies, John Wiley & Sons, vol. 46(2), pages 281-296, June.
    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. 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.
    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. Aiello, Darren & Bernstein, Asaf & Kargar, Mahyar & Lewis, Ryan & Schwert, Michael, 2025. "The marginal value of public pension wealth: Evidence from border house prices," Journal of Financial Economics, Elsevier, vol. 172(C).
    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. Landry, Joel R., 2025. "How heterogeneity in perceived external benefits differently affects federal and state efforts to address climate change," Energy Economics, Elsevier, vol. 146(C).
    9. 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.
    10. 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.
    11. 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.
    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. 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.
    15. David R. Agrawal & Jan K. Brueckner & Marius Brülhart, 2024. "Fiscal Federalism in the 21st Century," CESifo Working Paper Series 10951, CESifo.
    16. Gabriel Loumeau, 2020. "Regional Borders, Commuting and Transport Network Integration," KOF Working papers 20-489, KOF Swiss Economic Institute, ETH Zurich.
    17. 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.
    18. 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.
    19. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2024. "Competition, Harmonization, and Redistribution: Corporate Taxes in Switzerland," NBER Chapters, in: Policy Responses to Tax Competition, pages 401-471, National Bureau of Economic Research, Inc.
    20. David R. Agrawal & Adib Bagh & Mohammed Mardan, 2025. "Sensitivity Versus Size: Implications for Tax Competition," CESifo Working Paper Series 11616, CESifo.
    21. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    22. 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.
    23. Teemu Lyytikäinen, 2023. "Minimum Tax Rates and Tax Competition: Evidence from Property Tax Limits in Finland," NBER Chapters, in: Policy Responses to Tax Competition, pages 369-395, National Bureau of Economic Research, Inc.
    24. Andreas Lichter & Max Löffler & Sebastian Siegloch, 2016. "The Long-Term Costs of Government Surveillance: Insights from Stasi Spying in East Germany," CESifo Working Paper Series 6042, CESifo.
    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. Jacob Goss & Daniel Mangrum, 2026. "Sports Betting Across Borders: Spatial Spillovers, Credit Distress, and Fiscal Externalities," Staff Reports 1184, Federal Reserve Bank of New York.
    36. Ferraresi, Massimiliano, 2023. "JUE Insight: Immigrants, social transfers for education, and spatial interactions," Journal of Urban Economics, Elsevier, vol. 136(C).
    37. Vikram Maheshri & Kenneth Whaley, 2024. "Boundaries Generate Discontinuities in the Urban Landscape," Working Papers 2024-04, University of South Florida, Department of Economics.
    38. 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 93, Società Italiana di Economia Pubblica.
    39. 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.
    40. 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.
    41. Steen, Frode, 2019. "Hump-shaped cross-price effects and the extensive margin in cross-border shopping," CEPR Discussion Papers 13650, Centre for Economic Policy Research.
    42. Kahl, Mats Petter, 2024. "Cross-border competition in the gasoline retail market: Impact of proximity at the German-Polish border," Energy Economics, Elsevier, vol. 140(C).
    43. 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.
    44. Yoshimi Adachi & Hikaru Ogawa, 2025. "Cross-border shopping, E-commerce, and consumption tax revenues in Japan," Asia-Pacific Journal of Regional Science, Springer, vol. 9(2), pages 605-627, June.
    45. 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.
    46. 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.
    47. Jeffrey Clemens & Stan Veuger, 2024. "Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence," NBER Chapters, in: Policy Responses to Tax Competition, pages 273-325, National Bureau of Economic Research, Inc.
    48. 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.
    49. 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.
    50. 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.
    51. David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.
    52. Raphael Parchet, 2014. "Are Local Tax Rates Strategic Complements or Strategic Substitutes?," IdEP Economic Papers 1407, USI Università della Svizzera italiana.
    53. Hansen, Benjamin & Miller, Keaton & Weber, Caroline, 2020. "Federalism, partial prohibition, and cross-border sales: Evidence from recreational marijuana," Journal of Public Economics, Elsevier, vol. 187(C).
    54. 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.
    55. Banaszewska Monika, 2023. "Spatial interactions in local public debt. Evidence from Poland," Economics and Business Review, Sciendo, vol. 9(3), pages 206-223, October.
    56. 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.).
    57. Martin B. Hackmann & Juan S. Rojas & Nicolas R. Ziebarth, 2025. "Creative Financing and Public Moral Hazard: Evidence from Medicaid and the Nursing Home Industry," NBER Working Papers 34118, National Bureau of Economic Research, Inc.
    58. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    59. 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).
    60. 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.
    61. 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).
    62. Nicolas Debarsy & Julie Le Gallo, 2025. "Identification of Spatial Spillovers: Do's and Don'ts," Post-Print hal-05107904, HAL.
    63. 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.
    64. 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.
    65. Benjamin Harbolt, 2019. "Tax Avoidance through E-Commerce and Cross-Border Shopping," CESifo Working Paper Series 7814, CESifo.
    66. Sanjukta Das, 2025. "Generosity of food security programs and expected poverty: evidence from variation across Indian states," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(5), pages 1434-1478, October.
    67. 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.
    68. 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.
    69. Scott R. Baker & Stephanie Johnson & Lorenz Kueng, 2021. "Shopping for Lower Sales Tax Rates," American Economic Journal: Macroeconomics, American Economic Association, vol. 13(3), pages 209-250, July.
    70. 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.
    71. David R. Agrawal & David E. Wildasin, 2019. "Sales Taxation, Spatial Agglomeration, and the Internet," CESifo Working Paper Series 7742, CESifo.
    72. Beatrix Eugster & Raphaël Parchet, 2019. "Culture and Taxes," Journal of Political Economy, University of Chicago Press, vol. 127(1), pages 296-337.
    73. 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).
    74. Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2026. "Tax reaction function estimation in multi-level fiscal structures: an application to Italy," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 43(1), pages 1-35, April.
    75. 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.

  25. 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. David R. Agrawal & Iuliia Shybalkina, 2023. "Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America," CESifo Working Paper Series 10204, CESifo.
    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, 2025. "Sensitivity versus size: implications for tax competition," Theoretical Economics, Econometric Society, vol. 20(3), July.
    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, IZA Network @ LISER.
    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.

  26. 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, 2018. "Wealth differences across borders and the effect of real estate price dynamics: Evidence from two household surveys," Journal of Income Distribution, Ad libros publications inc., vol. 26(1), pages 1-35, March.

Articles

  1. David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo, 2025. "Tax Competition With Intermunicipal Cooperation," National Tax Journal, University of Chicago Press, vol. 78(1), pages 5-43.
    See citations under working paper version above.
  2. 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.
  3. Agrawal, David R. & Bagh, Adib & Mardan, Mohammed, 2025. "Sensitivity versus size: implications for tax competition," Theoretical Economics, Econometric Society, vol. 20(3), July.
    See citations under working paper version above.
  4. Agrawal, David R. & Brueckner, Jan K., 2025. "Taxes and telework: The impacts of state income taxes in a work-from-home economy," Journal of Urban Economics, Elsevier, vol. 145(C).
    See citations under working paper version above.
  5. 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. TANG, Wei & WANG, Yuan & WU, Jiameng, 2025. "Local favoritism in China's public procurement: Information frictions or incentive distortion?," Journal of Urban Economics, Elsevier, vol. 145(C).
    2. Steve Billon, 2025. "To tax or to spend first? On the commitment to policy instruments in a decentralized leadership game," Working Papers of LaRGE Research Center 2025-02, Laboratoire de Recherche en Gestion et Economie (LaRGE), Université de Strasbourg.
    3. Manuel E. Lago & Santiago Lago-Penas & Jorge Martinez-Vazquez & Cristian Sepulveda, 2026. "Revenue Decentralization and Vertical Fiscal Imbalance: A Survey," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper2617, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. 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.
    5. Santos, Antonio Marcos Silva & Lima, Ricardo Carvalho de Andrade, 2025. "The vertical fiscal externalities of a territorial reform: Evidence from Brazil," Economics Letters, Elsevier, vol. 253(C).
    6. Haruaki Hirota & Hideo Yunoue, 2026. "Under control versus self-reconstruction after fiscal bankruptcy in municipalities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 33(1), pages 234-279, February.
    7. Chohan, Usman W., 2026. "New Provinces within Pakistan? A Fiscal Federalism Perspective," SocArXiv bxfj9_v1, Center for Open Science.

  6. 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.
  7. David R. Agrawal & Iuliia Shybalkina, 2024. "Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair," National Tax Journal, University of Chicago Press, vol. 77(4), pages 813-831.
    See citations under working paper version above.
  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).
    See citations under working paper version above.
  9. 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.
  10. 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.
  11. 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.
  12. 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.
  13. Agrawal, David R. & Wildasin, David E., 2020. "Technology and tax systems," Journal of Public Economics, Elsevier, vol. 185(C).

    Cited by:

    1. Hindriks, Jean & Nishimura, Yukihiro, 2025. "Tax and Development: Competition for real investment and Profit Shifting," LIDAM Discussion Papers CORE 2025022, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    2. 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.
    3. 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.
    4. David R. Agrawal, 2021. "The Internet as a Tax Haven?," CESifo Working Paper Series 8924, CESifo.
    5. Hindriks, Jean & Nishimura, Yukihiro, 2025. "The Enforcement Dilemma of the Global Minimum Tax," LIDAM Discussion Papers CORE 2025003, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    6. Jingrong Li & Juntong Liu, 2025. "Comprehensive Measures, Regional Differences, and Dynamic Evolution of e‐Commerce Level in China Based on the e‐Commerce Data of 31 Provinces From 2013 to 2021," Discrete Dynamics in Nature and Society, John Wiley & Sons, vol. 2025(1).
    7. Yukihiro Nishimura, 2025. "Tax Incidence of VAT Enforcement Reform for Foreign Services and Small Businesses in Two-sided Markets," Discussion Papers in Economics and Business 25-06, Osaka University, Graduate School of Economics.
    8. Chen, Shi, 2025. "Research on the tax compliance effects of corporate platform transformation," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1931-1948.
    9. 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.
    10. 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).
    11. Hindriks, Jean & Nishimura, Yukihiro, 2025. "Minimum tax, tax haven and the foreign direct investment," LIDAM Discussion Papers CORE 2025023, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    12. 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.
    13. 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.
    14. 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).
    15. Sèna Kimm Gnangnon, 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.
    16. Agrawal, David R. & Zhao, Weihua, 2023. "Taxing Uber," Journal of Public Economics, Elsevier, vol. 221(C).
    17. 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).
    18. Jean Hindriks & Yukihiro Nishimura, 2025. "Minimum tax, Tax haven and Activity shifting," Discussion Papers in Economics and Business 25-13, Osaka University, Graduate School of Economics.
    19. 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.

  14. 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.
  15. 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.
  16. 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.
  17. 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. Jan K. Brueckner & David R. Agrawal, 2025. "Work-from-Home and Wage Convergence Across Cities: An Exploration," CESifo Working Paper Series 12150, CESifo.
    7. Vidar Christiansen & Odd E. Nygård, 2024. "Tax Treatment of Commuter Cost," CESifo Working Paper Series 11080, CESifo.
    8. Lisa Marie Timm & Massimo Giuliodori & Paul Muller, 2025. "Tax Incentives for Migrants with Mid-level Earnings: Evidence from the Netherlands," American Economic Journal: Applied Economics, American Economic Association, vol. 17(3), pages 42-79, July.
    9. 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.
    10. Raian Kudashev & Pierre M. Picard, 2025. "Floorspace price discontinuities and taxation in cross-border commuting areas," DEM Discussion Paper Series 25-16, Department of Economics at the University of Luxembourg.
    11. Abrahams, Scott & Mabli, James, 2024. "Commuting barriers to low-wage employment," Regional Science and Urban Economics, Elsevier, vol. 104(C).
    12. 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.
    13. 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).
    14. 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.
    15. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    16. Agrawal, David R. & Zhao, Weihua, 2023. "Taxing Uber," Journal of Public Economics, Elsevier, vol. 221(C).
    17. 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.
    18. 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.
    19. Beatrix Eugster & Raphaël Parchet, 2019. "Culture and Taxes," Journal of Political Economy, University of Chicago Press, vol. 127(1), pages 296-337.
    20. 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.

  18. 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.
  19. 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. Jongmin Shon & Yilin Hou, 2025. "Behavioural patterns of leaders versus followers in setting local sales tax policy," Fiscal Studies, John Wiley & Sons, vol. 46(2), pages 281-296, June.
    3. 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.
    4. David R. Agrawal & Jan K. Brueckner & Marius Brülhart, 2024. "Fiscal Federalism in the 21st Century," CESifo Working Paper Series 10951, CESifo.
    5. 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.
    6. 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).
    7. David R. Agrawal & Marie-Laure Breuillé & Julie Le Gallo, 2024. "Tax Competition with Intermunicipal Cooperation," CESifo Working Paper Series 11334, CESifo.
    8. Ferraresi, Massimiliano, 2023. "JUE Insight: Immigrants, social transfers for education, and spatial interactions," Journal of Urban Economics, Elsevier, vol. 136(C).
    9. 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.
    10. 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.
    11. 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.
    12. Jeffrey Clemens & Stan Veuger, 2024. "Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence," NBER Chapters, in: Policy Responses to Tax Competition, pages 273-325, National Bureau of Economic Research, Inc.
    13. 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.
    14. 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.
    15. Matt Young, 2025. "LOST and Found in Walmart: Walmart's Effect on Local Option Sales Tax (LOSTs) Adoption and Sales Tax Revenue," Public Finance Review, , vol. 53(3), pages 340-370, May.
    16. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    17. Federico Corredor, 2026. "Local Government Resilience to Federal Tax Reform: Evidence from the SALT Deduction Cap," Center for State and Local Finance Working Paper Series cslf2601, Andrew Young School of Policy Studies, Georgia State University.
    18. Nicolas Debarsy & Julie Le Gallo, 2025. "Identification of Spatial Spillovers: Do's and Don'ts," Post-Print hal-05107904, HAL.
    19. 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.
    20. 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.
    21. 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.
    22. 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.
    23. 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.
    24. 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.
    25. 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.
    26. Federico Revelli & Tsung-Sheng Tsai & Roberto Zotti, 2026. "Tax reaction function estimation in multi-level fiscal structures: an application to Italy," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 43(1), pages 1-35, April.
    27. 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.

  20. 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.

  21. 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.
  22. 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.
  23. 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.

  24. 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. 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.
    2. 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.
    3. David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," CESifo Working Paper Series 5292, CESifo.
    4. 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.
    5. 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.
    6. Janeba, Eckhard & Todtenhaupt, Maximilian, 2018. "Fiscal competition and public debt," Journal of Public Economics, Elsevier, vol. 168(C), pages 47-61.
    7. Zineb Abidi & Emmanuelle Taugourdeau, 2024. "Tax competition and harmonization where tastes for public goods differ," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 953-979, August.
    8. 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.
    9. Mongrain, Steeve & Wilson, John D., 2018. "Tax competition with heterogeneous capital mobility," Journal of Public Economics, Elsevier, vol. 167(C), pages 177-189.

Chapters

  1. David R. Agrawal, 2024. "Limits to Competition: Strategies for Promoting Jurisdictional Cooperation," NBER Chapters, in: Policy Responses to Tax Competition, pages 109-179, 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, pages 1-26, 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.
    3. Eduardo da Silva Mattos, 2025. "The Judiciary as a fiscal policy tool? Budget stress and judicial decision-making in Brazil," Public Choice, Springer, vol. 205(3), pages 563-588, December.

Books

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