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William F. Fox

Citations

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

Working papers

  1. Donald Bruce & William F. Fox & Alannah M. Shute, 2023. "Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains," NBER Working Papers 31074, National Bureau of Economic Research, Inc.

    Cited by:

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

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

    Cited by:

    1. David R. Agrawal & Iuliia Shybalkina, 2023. "Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America," CESifo Working Paper Series 10204, CESifo.
    2. 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.

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

    Cited by:

    1. David R. Agrawal & Aline Bütikofer, 2022. "Public finance in the era of the COVID-19 crisis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1349-1372, December.
    2. Diego d'Andria, 2018. "Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising," JRC Working Papers on Taxation & Structural Reforms 2018-09, Joint Research Centre.
    3. 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).
    4. 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.
    5. 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.
    6. Argilés-Bosch, Josep Mª & Ravenda, Diego & Garcia-Blandón, Josep, 2021. "E-commerce and labour tax avoidance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
    7. 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.
    8. 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.
    9. Marko Köthenbürger, 2020. "Taxation of Digital Platforms," EconPol Working Paper 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    10. Andrew J. Bibler & Keith F. Teltser & Mark J. Tremblay, 2021. "Inferring Tax Compliance from Pass-Through: Evidence from Airbnb Tax Enforcement Agreements," The Review of Economics and Statistics, MIT Press, vol. 103(4), pages 636-651, October.
    11. Hans Jarle Kind & Marko Koethenbuerger, 2018. "Taxation in digital media markets," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(1), pages 22-39, February.
    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.
    13. 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.
    14. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    15. 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.
    16. 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.
    17. Juan Carlos Lopez, 2022. "Who will gain from the South Dakota vs. Wayfair Inc. ruling?," Economics Bulletin, AccessEcon, vol. 42(1), pages 90-98.
    18. Benjamin Harbolt, 2019. "Tax Avoidance through E-Commerce and Cross-Border Shopping," CESifo Working Paper Series 7814, CESifo.
    19. 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).

  4. Celeste K. Carruthers & William F. Fox, 2015. "Aid for all: College coaching, financial aid, and post-secondary persistence in Tennessee," Working Papers 2015-06, University of Tennessee, Department of Economics.

    Cited by:

    1. Estelle Herbaut & Koen Geven, 2019. "What Works to Reduce Inequalities in Higher Education? A Systematic Review of the (Quasi-)Experimental Literature on Outreach and Financial Aid," Sciences Po publications info:hdl:2441/527ht1a96e8, Sciences Po.
    2. Hemelt, Steven W. & Schwartz, Nathaniel L. & Dynarski, Susan, 2019. "Dual-Credit Courses and the Road to College: Experimental Evidence from Tennessee," IZA Discussion Papers 12481, Institute of Labor Economics (IZA).
    3. Celeste K. Carruthers & Christopher Jepsen, 2020. "Vocational Education: An International Perspective," CESifo Working Paper Series 8718, CESifo.
    4. Nguyen, Hieu, 2020. "Free college? Assessing enrollment responses to the Tennessee Promise program," Labour Economics, Elsevier, vol. 66(C).
    5. Molina, Teresa & Rivadeneyra, Ivan, 2021. "The schooling and labor market effects of eliminating university tuition in Ecuador," Journal of Public Economics, Elsevier, vol. 196(C).
    6. Anderson, Drew M., 2020. "When financial aid is scarce: The challenge of allocating college aid where it is needed most," Journal of Public Economics, Elsevier, vol. 190(C).
    7. Estelle Herbaut & Koen Geven, 2019. "What Works to Reduce Inequalities in Higher Education? A Systematic Review of the (Quasi-)Experimental Literature on Outreach and Financial Aid," SciencePo Working papers Main hal-03456943, HAL.
    8. Estelle Herbaut & Koen Geven, 2019. "What Works to Reduce Inequalities in Higher Education? A Systematic Review of the (Quasi-)Experimental Literature on Outreach and Financial Aid," Working Papers hal-03456943, HAL.
    9. Hieu Nguyen, 2019. "Free tuition and college enrollment: evidence from New York’s Excelsior program," Education Economics, Taylor & Francis Journals, vol. 27(6), pages 573-587, November.
    10. Joshua Goodman & Michael Hurwitz & Jonathan Smith, 2017. "Access to 4-Year Public Colleges and Degree Completion," Journal of Labor Economics, University of Chicago Press, vol. 35(3), pages 829-867.
    11. Lindsay C. Page & Judith Scott-Clayton, 2015. "Improving College Access in the United States: Barriers and Policy Responses," NBER Working Papers 21781, National Bureau of Economic Research, Inc.
    12. Page, Lindsay C. & Scott-Clayton, Judith, 2016. "Improving college access in the United States: Barriers and policy responses," Economics of Education Review, Elsevier, vol. 51(C), pages 4-22.
    13. Elaine W. Leigh & Manuel S. González Canché, 2021. "The College Promise in Communities: Do Place-based Scholarships Affect Residential Mobility Patterns?," Research in Higher Education, Springer;Association for Institutional Research, vol. 62(3), pages 259-308, May.
    14. Benjamin W. Cowan & Nathan Tefft, 2020. "College Access and Adult Health," NBER Working Papers 26685, National Bureau of Economic Research, Inc.
    15. Anderson, Drew M. & Goldrick-Rab, Sara, 2018. "Aid after enrollment: Impacts of a statewide grant program at public two-year colleges," Economics of Education Review, Elsevier, vol. 67(C), pages 148-157.
    16. Delaney, Taylor & Marcotte, Dave E., 2022. "Public Higher Education Costs and College Enrollment," IZA Discussion Papers 15320, Institute of Labor Economics (IZA).

  5. William F. Fox & Matthew Murray, 2013. "Taxing the Small: Fostering Tax Compliance Among Small Enterprises in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1310, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Alex Reuben Kira, 2017. "An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(1), pages 253-267, January.

  6. John Deskins & William Fox, 2008. "Measuring Behavioral Responses to the Property Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0816, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. David Albouy & Andrew Hanson, 2014. "Are Houses Too Big or In the Wrong Place? Tax Benefits to Housing and Inefficiencies in Location and Consumption," NBER Chapters, in: Tax Policy and the Economy, Volume 28, pages 63-96, National Bureau of Economic Research, Inc.
    2. David Albouy & Andrew Hanson, 2014. "Tax Benefits to Housing and Inefficiencies in Location and Consumption," NBER Working Papers 19815, National Bureau of Economic Research, Inc.

  7. William F. Fox & Balakrishna Menon, 2008. "Decentralization in Bangladesh: Change Has Been Elusive," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0829, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. United Cities and Local Governments, 2011. "Local Government Finance," Books, Edward Elgar Publishing, number 14696.

  8. Fox, William F. & Gurley, Tami, 2006. "Will consolidation improve sub-national governments ?," Policy Research Working Paper Series 3913, The World Bank.

    Cited by:

    1. Scorsone, Eric, 2007. "School District and Municipal Reorganization: Research Findings & Policy Proposals," Staff Paper Series 6543, Michigan State University, Department of Agricultural, Food, and Resource Economics.
    2. Roy Bahl, 2017. "Metropolitan city finances in Asia and the Pacific region: issues, problems and reform options," MPDD Working Paper Series WP/17/04, United Nations Economic and Social Commission for Asia and the Pacific (ESCAP).
    3. Slack, Enid, 2007. "Managing the coordination of service delivery in metropolitan cities : the role of metropolitan governance," Policy Research Working Paper Series 4317, The World Bank.
    4. Giuseppe Liddo & Michele G. Giuranno, 2020. "The political economy of municipal consortia and municipal mergers," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 37(1), pages 105-135, April.
    5. Roy Bahl & Richard M. Bird, 2014. "Decentralization and Infrastructure: Principles and Practice," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1408, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Sun Go & Peter H. Lindert, 2007. "The Curious Dawn of American Public Schools," NBER Working Papers 13335, National Bureau of Economic Research, Inc.
    7. Dino Rizzi & Michele Zanette, 2015. "A Procedure for the Ex-Ante Assessment of Compulsory Municipal Amalgamation Programs," Working Papers 2015:22, Department of Economics, University of Venice "Ca' Foscari".
    8. Gerard Turley & John McDonagh & Stephen McNena & Arkadiusz Grzedzinski, 2018. "Optimum Territorial Reforms in Local Government: An Empirical Analysis of Scale Economies in Ireland," The Economic and Social Review, Economic and Social Studies, vol. 49(4), pages 463-488.
    9. D'Inverno, Giovanna & Moesen, Wim & De Witte, Kristof, 2022. "Local government size and service level provision. Evidence from conditional non-parametric analysis," Socio-Economic Planning Sciences, Elsevier, vol. 81(C).
    10. Blesse, Sebastian & Baskaran, Thushyanthan, 2016. "Do municipal mergers reduce costs? Evidence from a German federal state," Regional Science and Urban Economics, Elsevier, vol. 59(C), pages 54-74.
    11. Ha T.T. Vu & Robert D. Ebel, 2014. "Rural Roads: Multi-Tier Monitoring of Infrastructure: Top Down and Bottom Up," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1414, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    12. Wei Tang & Geoffrey J.D. Hewings, 2017. "Do city–county mergers in China promote local economic development?," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 25(3), pages 439-469, July.
    13. Jorge Martinez-Vazquez, 2013. "Fiscal Decentralization in Peru: A Perspective on Recent Developments and Future Challenges," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1324, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    14. Hiroki Baba & Yasushi Asami, 2020. "Estimating the minimal efficient scale and the effect of intermunicipal cooperation on service provision areas for waste treatment in Japan," Asia-Pacific Journal of Regional Science, Springer, vol. 4(1), pages 139-158, February.
    15. Benedikt Fritz & Lars P. Feld, 2015. "The Political Economy of Municipal Amalgamation - Evidence of Common Pool Effects and Local Public Debt," CESifo Working Paper Series 5676, CESifo.
    16. World Bank, 2013. "Service Delivery with More Districts in Uganda : Fiscal Challenges and Opportunities for Reforms," World Bank Publications - Reports 16012, The World Bank Group.
    17. Blesse, Sebastian & Baskaran, Thushyanthan, 2013. "Do municipal mergers result in scale economies? Evidence from a German federal state," University of Göttingen Working Papers in Economics 176, University of Goettingen, Department of Economics.
    18. Mark Callanan & Ronan Murphy & Aodh Quinlivan, 2014. "The Risks of Intuition: Size, Costs and Economies of Scale in Local Government," The Economic and Social Review, Economic and Social Studies, vol. 45(3), pages 371-403.
    19. Hans Pitlik & Klaus Wirth & Barbara Lehner, 2010. "Gemeindestruktur und Gemeindekooperation," WIFO Studies, WIFO, number 41359, February.
    20. Matti Viren, 2016. "Migration effects on municipalities' expenditures," Discussion Papers 113, Aboa Centre for Economics.
    21. Alejandro Rodriguez & Alvin Brown, 2013. "Urban Governance Reform Index: An Alignment of Traditional Reform and Public Choice Propositions," Public Organization Review, Springer, vol. 13(3), pages 229-243, September.
    22. Roesel, Felix, 2017. "Do mergers of large local governments reduce expenditures? – Evidence from Germany using the synthetic control method," European Journal of Political Economy, Elsevier, vol. 50(C), pages 22-36.
    23. Libman, A., 2011. "Integration of the Regions: Economic and Economic-Political Effects," Journal of the New Economic Association, New Economic Association, issue 10, pages 155-158.
    24. Benedikt Fritz & Lars P. Feld, 2020. "Common pool effects and local public debt in amalgamated municipalities," Public Choice, Springer, vol. 183(1), pages 69-99, April.
    25. Francesca Bartolacci & Rosanna Salvia & Giovanni Quaranta & Luca Salvati, 2022. "Seeking the Optimal Dimension of Local Administrative Units: A Reflection on Urban Concentration and Changes in Municipal Size," Sustainability, MDPI, vol. 14(22), pages 1-17, November.
    26. Reingewertz, Yaniv, 2014. "Fiscal Decentralization - a Survey of the Empirical Literature," MPRA Paper 59889, University Library of Munich, Germany.
    27. Enid Slack & Richard M. Bird, 2013. "Merging Municipalities: Is Bigger Better?," IMFG Papers 14, University of Toronto, Institute on Municipal Finance and Governance.
    28. Jos L. T. Blank & Thomas K. Niaounakis, 2021. "Economies of Scale and Sustainability in Local Government: A Complex Issue," Sustainability, MDPI, vol. 13(23), pages 1-10, November.
    29. Baskaran, Thushyanthan & Blesse, Sebastian, 2019. "Subnational border reforms and economic development in Africa," ZEW Discussion Papers 18-027, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    30. Rhys Andrews, 2015. "Vertical consolidation and financial sustainability: evidence from English local government," Environment and Planning C, , vol. 33(6), pages 1518-1545, December.
    31. Matějová Lenka & Nemec Juraj & Křápek Milan & Klimovský Daniel, 2017. "Economies of Scale on the Municipal Level: Fact or Fiction in the Czech Republic?," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 10(1), pages 39-59, June.
    32. Reingewertz, Yaniv, 2012. "Do municipal amalgamations work? Evidence from municipalities in Israel," Journal of Urban Economics, Elsevier, vol. 72(2), pages 240-251.
    33. Allers, Maarten & Geertsema, Bieuwe, 2014. "The effects of local government amalgamation on public spending and service levels," Research Report 14019-EEF, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    34. Aleh Mazol, 2015. "Local self-governance in the Republic of Belarus," BEROC Policy Paper Series 22, Belarusian Economic Research and Outreach Center (BEROC).
    35. Bönisch, Peter & Haug, Peter & Illy, Annette & Schreier, Lukas, 2011. "Municipality Size and Efficiency of Local Public Services: Does Size Matter?," IWH Discussion Papers 18/2011, Halle Institute for Economic Research (IWH).
    36. Roy Bahl & Geeta Sethi & Sally Wallace, 2009. "West Bengal: Fiscal Decentralization to Rural Governments: Analysis and Reform Options," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0907, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    37. Gissur Ó Erlingsson & Jonas Klarin & Eva Maria Mörk, 2021. "Does Size Matter? Evidence from Municipality Break-Ups," CESifo Working Paper Series 9042, CESifo.
    38. Zachary Spicer, 2022. "Organizing Canadian Local Government," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 1(Future of), May.

  9. William F. Fox and Matthew N. Murray, 2003. "Sales Taxation in Global Economy," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. James Alm & Kyle Borders, 2014. "Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 61-79, December.

  10. William Fox & Kelly Edmiston, 2000. "User Charge Financing of Urban Public Services in Africa," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0004, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Simanti Bandyopadhyay & Debraj Bagchi, 2013. "Are User Charges Underutilsed in Indian Cities? An Analysis for Delhi," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1326, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. James Alm, 2015. "Financing Urban Infrastructure: Knowns, Unknowns, And A Way Forward," Journal of Economic Surveys, Wiley Blackwell, vol. 29(2), pages 230-262, April.
    3. World Bank, 2007. "Ethiopia - Accelerating Equitable Growth : Country Economic Memorandum, Part 2. Thematic Chapters," World Bank Publications - Reports 7866, The World Bank Group.

  11. Fox, William*Wallich, Christine, 1997. "Fiscal federalism in Bosnia-Herzegovina : The Dayton challenge," Policy Research Working Paper Series 1714, The World Bank.

    Cited by:

    1. Sharma, Chanchal Kumar, 2005. "When Does decentralization deliver? The Dilemma of Design," MPRA Paper 250, University Library of Munich, Germany, revised Jun 2005.
    2. Aleksandra DJURASOVIC & Joerg KNIELING, 2015. "Urban transition and sustainability. The case of the city of Mostar, Bosnia and Herzegovina," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 6, pages 5-29, June.
    3. Thorvaldur Gylfason & Per Magnus Wijkman, 2012. "Which Conflicts can the European Neighbourhood Policy Help Resolve?," CESifo Working Paper Series 3861, CESifo.
    4. Swee, Eik Leong, 2015. "Together or separate? Post-conflict partition, ethnic homogenization, and the provision of public schooling," Journal of Public Economics, Elsevier, vol. 128(C), pages 1-15.

  12. William Fox & Heng-fu Zou, 1992. "Local Government Finance in South Africa," CEMA Working Papers 526, China Economics and Management Academy, Central University of Finance and Economics.

    Cited by:

    1. Fox, William F., 1980. "Relationships Between Size of Schools and School Districts and the Cost of Education," Technical Bulletins 157726, United States Department of Agriculture, Economic Research Service.
    2. Boadway, Robin & Roberts, Sandra & Shah, Anwar, 1994. "The reform of fiscal systems in developing and emerging market economies : a federalism perspective," Policy Research Working Paper Series 1259, The World Bank.

  13. Fox, William F., 1980. "Relationships Between Size of Schools and School Districts and the Cost of Education," Technical Bulletins 157726, United States Department of Agriculture, Economic Research Service.

    Cited by:

    1. Hanley, Paul F., 2007. "Transportation cost changes with statewide school district consolidation," Socio-Economic Planning Sciences, Elsevier, vol. 41(2), pages 163-179, June.
    2. Doeksen, Gerald A. & Peterson, Janet, 1987. "Critical Issues In The Delivery Of Local Government Services In Rural America," Staff Reports 277911, United States Department of Agriculture, Economic Research Service.

Articles

  1. 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).

    Cited by:

    1. David R. Agrawal & Aline Bütikofer, 2022. "Public finance in the era of the COVID-19 crisis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1349-1372, December.
    2. David R. Agrawal & Iuliia Shybalkina, 2023. "Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America," CESifo Working Paper Series 10204, CESifo.
    3. Belnap, Andrew & Welsch, Anthony & Williams, Braden, 2023. "Remote tax authority," Journal of Accounting and Economics, Elsevier, vol. 75(2).

  2. 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.
  3. William F. Fox, 2020. "The Influence of Autonomous Vehicles on State Tax Revenues," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(1), pages 199-234, March.

    Cited by:

    1. David R. Agrawal & Weihua Zhao, 2023. "Taxing Uber," CESifo Working Paper Series 10313, CESifo.
    2. Agrawal, Shubham & Schuster, Amy M. & Britt, Noah & Mack, Elizabeth A. & Tidwell, Michael L. & Cotten, Shelia R., 2023. "Building on the past to help prepare the workforce for the future with automated vehicles: A systematic review of automated passenger vehicle deployment timelines," Technology in Society, Elsevier, vol. 72(C).

  4. David R. Agrawal & William F. Fox, 2017. "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
    See citations under working paper version above.
  5. William F. Fox & Zhou Yang, 2016. "Destination Taxation: Road to Economic Success?," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(2), pages 285-314, June.

    Cited by:

    1. 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.

  6. Carruthers, Celeste K. & Fox, William F., 2016. "Aid for all: College coaching, financial aid, and post-secondary persistence in Tennessee," Economics of Education Review, Elsevier, vol. 51(C), pages 97-112.
    See citations under working paper version above.
  7. 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, 2018. "Government ideology and economic policy-making in the United States—a survey," Public Choice, Springer, vol. 174(1), pages 145-207, January.
    3. 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.
    4. Niklas Potrafke, 2017. "Government Ideology and Economic Policy-Making in the United States," CESifo Working Paper Series 6444, CESifo.

  8. Donald Bruce & William F. Fox & LeAnn Luna, 2015. "E-Tailer Sales Tax Nexus and State Tax Policies," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(3S), pages 735-766, September.

    Cited by:

    1. David R. Agrawal & Aline Bütikofer, 2022. "Public finance in the era of the COVID-19 crisis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1349-1372, December.
    2. David R. Agrawal & Iuliia Shybalkina, 2023. "Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America," CESifo Working Paper Series 10204, CESifo.
    3. 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).
    4. Alan A. Ahi & Noemi Sinkovics & Rudolf R. Sinkovics, 2023. "E-commerce Policy and the Global Economy: A Path to More Inclusive Development?," Management International Review, Springer, vol. 63(1), pages 27-56, February.
    5. James Alm, 2021. "Tax Evasion, Technology, and Inequality," Working Papers 2101, Tulane University, Department of Economics.
    6. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    7. Stan Veuger & Daniel Shoag & Cody Tuttle, 2019. "Rules versus home rule: Local government responses to negative revenue shocks," AEI Economics Working Papers 953635, American Enterprise Institute.
    8. 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.
    9. Benjamin Harbolt, 2019. "Tax Avoidance through E-Commerce and Cross-Border Shopping," CESifo Working Paper Series 7814, CESifo.
    10. 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).

  9. William F. Fox & Brian C. Hill & Matthew N. Murray, 2015. "Vertical Competition, Horizontal Competition, and Mobile Capital," Public Finance Review, , vol. 43(4), pages 431-457, July.

    Cited by:

    1. Song, Malin & Peng, Jun & Wang, Jianlin & Zhao, Jiajia, 2018. "Environmental efficiency and economic growth of China: A Ray slack-based model analysis," European Journal of Operational Research, Elsevier, vol. 269(1), pages 51-63.

  10. Fox, William F. & Luna, LeAnn & Schaur, Georg, 2014. "Destination taxation and evasion: Evidence from U.S. inter-state commodity flows," Journal of Accounting and Economics, Elsevier, vol. 57(1), pages 43-57.

    Cited by:

    1. 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.
    2. Camino González Vasco & María Jesús Delgado Rodríguez & Sonia de Lucas Santos, 2021. "Segmentation of Potential Fraud Taxpayers and Characterization in Personal Income Tax Using Data Mining Techniques," Hacienda Pública Española / Review of Public Economics, IEF, vol. 239(4), pages 127-157, November.
    3. Ian D. Gow & David F. Larcker & Peter C. Reiss, 2016. "Causal Inference in Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 477-523, May.
    4. Ziqi Gao & Louise Yi Lu & Yangxin Yu, 2019. "Local Social Environment, Firm Tax Policy, and Firm Characteristics," Journal of Business Ethics, Springer, vol. 158(2), pages 487-506, August.
    5. 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).

  11. Bruce, Donald & Fox, William F. & Yang, Zhou, 2010. "Base Mobility and State Personal Income Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 945-966, December.

    Cited by:

    1. Cassell, Cory A. & Huang, Shawn X. & Manuel Sanchez, Juan & Stuart, Michael D., 2012. "Seeking safety: The relation between CEO inside debt holdings and the riskiness of firm investment and financial policies," Journal of Financial Economics, Elsevier, vol. 103(3), pages 588-610.
    2. Nilakshi Borah & Hui Liang James & Jung Chul Park, 2020. "Does CEO inside debt compensation benefit both shareholders and debtholders?," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 159-203, January.
    3. Cheng-Few Lee & Chengru Hu & Maggie Foley, 2021. "Differential risk effect of inside debt, CEO compensation diversification, and firm investment," Review of Quantitative Finance and Accounting, Springer, vol. 56(2), pages 505-543, February.
    4. Liqiang Chen & Hong Fan, 2017. "CEO inside debt and bank loan syndicate structure," Review of Financial Economics, John Wiley & Sons, vol. 34(1), pages 74-85, September.
    5. Terrance Jalbert & Gary Fleischman & Mercedes Jalbert, 2014. "Marginal Tax Rates Around The Hawaii Itemized Deduction Cliff," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 25-38.
    6. Hakan Yilmazkuday, 2011. "Intranational Trade and Regional Tax Rates: A Welfare Analysis on the U.S. Economy," Working Papers 1106, Florida International University, Department of Economics.
    7. Xuan Wu & Yueting Li & Yangxin Yu, 2023. "CEO Inside Debt and Employee Workplace Safety," Journal of Business Ethics, Springer, vol. 182(1), pages 159-175, January.
    8. Divya Anantharaman & Vivian W. Fang & Guojin Gong, 2014. "Inside Debt and the Design of Corporate Debt Contracts," Management Science, INFORMS, vol. 60(5), pages 1260-1280, May.
    9. Lang (Kate) Yang & Bradley T. Heim, 2017. "Responsiveness of Income to Local Income Taxes: Evidence from Indiana," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(2), pages 367-392, June.
    10. Chen, Liqiang & Fan, Hong, 2017. "CEO inside debt and bank loan syndicate structure," Review of Financial Economics, Elsevier, vol. 34(C), pages 74-85.
    11. Sunjoo Kwak & Jongmin Shon, 2022. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis," Hacienda Pública Española / Review of Public Economics, IEF, vol. 240(1), pages 3-29, March.

  12. William F. Fox, 2010. "Can state and local governments rely on alternative tax sources?," Regional Economic Development, Federal Reserve Bank of St. Louis, issue Oct, pages 88-101.

    Cited by:

    1. Di Bella, Enrico & Gandullia, Luca & Leporatti, Lucia, 2015. "The Impact of Gambling on Government Budget: A European Comparison with a Focus on Italy - L’impatto del gioco d’azzardo sul bilancio dello stato: un confronto europeo e analisi del contesto italiano," Economia Internazionale / International Economics, Camera di Commercio Industria Artigianato Agricoltura di Genova, vol. 68(2), pages 187-212.
    2. di Bella, Enrico & Gandullia, Luca & Leporatti, Lucia, 2014. "Short and long run income elasticity of gambling tax bases: evidence from Italy," MPRA Paper 73757, University Library of Munich, Germany.

  13. Fox, William F. & Luna, LeAnn & Murray, Matthew N., 2008. "The SSTP and Technology: Implications for the Future of the Sales Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(4), pages 823-841, December.

    Cited by:

    1. James Alm & Mikhail I. Melnik, 2011. "Do eBay Sellers Comply with State Sales Taxes?," Working Papers 1106, Tulane University, Department of Economics.

  14. Donald Bruce & William F. Fox & M. H. Tuttle, 2006. "Tax Base Elasticities: A Multi‐State Analysis of Long‐Run and Short‐Run Dynamics," Southern Economic Journal, John Wiley & Sons, vol. 73(2), pages 315-341, October.

    Cited by:

    1. Alina Georgeta AILINCA, 2022. "Assessing Some Fiscal Indicators In The European Union In The Period 2000-2021," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(1), pages 28-37.
    2. Andrew Abbott & Philip Jones, 2016. "Fiscal Illusion and Cyclical Government Expenditure: State Government Expenditure in the United States," Scottish Journal of Political Economy, Scottish Economic Society, vol. 63(2), pages 177-193, May.
    3. Nepal Rastra Bank, 2017. "Elasticity and Buoyancy of Taxation in Nepal: A Revisit of the Empirical Evidence," NRB Economic Review, Nepal Rastra Bank, Economic Research Department, vol. 29(1), pages 19-32, April.
    4. OGNERU, Victor, 2019. "Analysis Of The Relationship Between Tax Revenue And Gross Value Added In The Romanian Economy," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 23(2), pages 37-55, June.
    5. Charalambos Pattichis, 2022. "Are tax revenue elasticities consistent with a balanced government budget? An analysis and implications for six CEE countries," Economics and Business Letters, Oviedo University Press, vol. 11(1), pages 33-40.
    6. Sunjoo Kwak & Jongmin Shon, 2022. "Tax Salience and Cyclical Asymmetry in Tax Rate Adjustments: Testing the Indirect Tax Hypothesis," Hacienda Pública Española / Review of Public Economics, IEF, vol. 240(1), pages 3-29, March.
    7. Soyoung Park & Sungchan Kim, 2022. "The Effects of Fiscal Rules Based on Revenue Structure: Evidence from U.S State Governments," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 39(3), pages 763-781, October.

  15. William F. Fox & LeAnn Luna, 2005. "Do Limited Liability Companies Explain Declining State Corporate Tax Revenues?," Public Finance Review, , vol. 33(6), pages 690-720, November.

    Cited by:

    1. María Jesús Freire-Serén & Judith Panadés, 2011. "Tax Avoidance, Human Capital Accumulation and Economic Growth," Working Papers 599, Barcelona School of Economics.
    2. Ben Klemens, 2024. "Measures of the Capital Network of the U.S. Economy," Papers 2401.12118, arXiv.org.
    3. Petr Jansky, 2020. "Corporate Effective Tax Rates for Research and Policy," Working Papers IES 2020/41, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2020.
    4. Paul Demeré & Michael P. Donohoe & Petro Lisowsky, 2020. "The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1562-1597, September.
    5. David Merriman, 2016. "What determines the level of local business property taxes?," Working Papers 16-2, Federal Reserve Bank of Boston.
    6. Stephen J. Lusch & James Stekelberg, 2020. "State Tax Haven Legislation and Corporate Income Tax Revenues," Public Finance Review, , vol. 48(3), pages 354-383, May.
    7. Anna Bánociová & Slavomíra Ťahlová, 2020. "Tax Loss Amortization of Companies in Slovakia," JRFM, MDPI, vol. 13(10), pages 1-14, October.
    8. Chiarini, Bruno & Ferrara, Maria & Marzano, Elisabetta, 2022. "Tax evasion and financial accelerator: A corporate sector analysis for the US business cycle," Economic Modelling, Elsevier, vol. 108(C).

  16. Fox, William F. & Murray, Matthew N. & Luna, LeAnn, 2005. "How Should a Subnational Corporate Income Tax on Multistate Businesses Be Structured?," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(1), pages 139-159, March.

    Cited by:

    1. Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk, 2014. "Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting," arqus Discussion Papers in Quantitative Tax Research 168, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    3. Thomas Eichner & Marco Runkel, 2012. "Efficient tax competition under formula apportionment without the sales factor," Economics Bulletin, AccessEcon, vol. 32(4), pages 2828-2838.
    4. Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2016. "Tax-induced distortions of effort and compensation in a principal-agent setting," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 27(C), pages 26-39.
    5. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
    6. Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2007. "Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions," arqus Discussion Papers in Quantitative Tax Research 27, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.
    8. John Deskins & Brian Hill, 2023. "What Factors Entice States to Manipulate Corporate Income Tax Apportionment Formulas?," Public Finance Review, , vol. 51(5), pages 669-687, September.
    9. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2007. "Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions," CESifo Working Paper Series 2020, CESifo.
    10. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2014. "Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -," CESifo Working Paper Series 4908, CESifo.

  17. William F. Fox & Matthew N. Murray, 2004. "Do Economic Effects Justify the Use of Fiscal Incentives?," Southern Economic Journal, John Wiley & Sons, vol. 71(1), pages 78-92, July.

    Cited by:

    1. Alexander, Diane & Richards, Michael R., 2023. "Economic consequences of hospital closures," Journal of Public Economics, Elsevier, vol. 221(C).
    2. Koirala, Samjhana & Jakus, Paul M. & Watson, Philip, 2023. "Identifying Constraints to Rural Economic Development: A Development Guidance Function Approach," Journal of Agricultural and Resource Economics, Western Agricultural Economics Association, vol. 48(3), September.
    3. Michael V. Alexeev & Andrey V. Korytin & Elena V. Melkova, 2022. "Regional Tax Competition in Canada, the United States and Russia: Assessment of Regulatory Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 8-24, December.

  18. Donald Bruce & John Deskins & William F. Fox, 2004. "Has Internet Access Taxation Affected Internet Use?," Public Finance Review, , vol. 32(2), pages 131-147, March.

    Cited by:

    1. Goolsbee Austan, 2006. "The Value of Broadband and the Deadweight Loss of Taxing New Technology," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 5(1), pages 1-31, April.
    2. Rajeev Goel & Edward Hsieh & Michael Nelson & Rati Ram, 2006. "Demand elasticities for Internet services," Applied Economics, Taylor & Francis Journals, vol. 38(9), pages 975-980.
    3. Ballard, Charles L. & Lee, Jaimin, 2007. "Internet Purchases, Cross-Border Shopping, and Sales Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(4), pages 711-725, December.

  19. William Fox, 2003. "Destination Based Indirect Taxation: The Case of Bosnia and Herzegovina," European Journal of Law and Economics, Springer, vol. 16(1), pages 5-22, July.

    Cited by:

    1. Jan Werner & Laurent Guihéry & Ognjen Djukic, 2006. "Fiscal Federalism in Bosnia and Herzegovina: Ten Years after the Dayton Treatment and Still not in a Steady Condition," Working Papers 01-2006, Institute of Local Public Finance.

  20. Donald Bruce & William Fox & Matthew Murray, 2003. "To Tax Or Not To Tax? The Case Of Electronic Commerce," Contemporary Economic Policy, Western Economic Association International, vol. 21(1), pages 25-40, January.

    Cited by:

    1. Ishuan Li & Robert Simonson & Guncha Babajanova & Matthew Tuomala, 2016. "Smartphone Diffusion and Consumer Price Comparison Shopping Behavior: Implications for the Marketplace Fairness Act," Economics Bulletin, AccessEcon, vol. 36(3), pages 1337-1353.
    2. Elgin, Ceyhun, 2013. "Internet usage and the shadow economy: Evidence from panel data," Economic Systems, Elsevier, vol. 37(1), pages 111-121.
    3. 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).
    4. Tiantian Dai & Shenyi Jiang & Xiangbo Liu & Wen Wang, 2016. "The Impact of Internet Sales Tax in a Search Model of Money: Some Analytical Results," Annals of Economics and Finance, Society for AEF, vol. 17(1), pages 133-144, May.
    5. Bo Sandemann Rasmussen, 2004. "On the Possibility and Desirability of Taxing E-Commerce," Economics Working Papers 2004-8, Department of Economics and Business Economics, Aarhus University.
    6. Tessa Conroy & Harvey Cutler & Stephan Weiler, 2016. "The State-Level Impacts of Enforcing Sales Taxes for E-retail Purchases," Growth and Change, Wiley Blackwell, vol. 47(2), pages 276-295, June.
    7. Bo Sandemann Rasmussen, 2004. "Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Markets and Trade Costs," Economics Working Papers 2004-9, Department of Economics and Business Economics, Aarhus University.
    8. 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.
    9. James Alm & Mikhail I. Melnik, 2011. "Do eBay Sellers Comply with State Sales Taxes?," Working Papers 1106, Tulane University, Department of Economics.
    10. William F. Fox and Matthew N. Murray, 2003. "Sales Taxation in Global Economy," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    11. Robert Tannenwald & Jennifer Weiner & Igor Popov, 2010. "Genesis of State–Local Creativity," Chapters, in: Sally Wallace (ed.), State and Local Fiscal Policy, chapter 3, Edward Elgar Publishing.

  21. Fox, William F. & Luna, LeAnn, 2002. "State Corporate Tax Revenue Trends: Causes and Possible Solutions," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 491-508, September.

    Cited by:

    1. Robert Tannenwald, 2004. "Massachusetts business taxes: unfair? inadequate? uncompetitive?," Public Policy Discussion Paper 04-4, Federal Reserve Bank of Boston.
    2. Travis Chow & Sterling Huang & Kenneth J. Klassen & Jeffrey Ng, 2022. "The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations," Management Science, INFORMS, vol. 68(2), pages 1404-1425, February.
    3. Richard H. Mattoon, 2004. "The state of the state and local government sector: fiscal issues in the Seventh District," Economic Perspectives, Federal Reserve Bank of Chicago, vol. 28(Q I), pages 2-17.
    4. William F. Fox & LeAnn Luna, 2005. "Do Limited Liability Companies Explain Declining State Corporate Tax Revenues?," Public Finance Review, , vol. 33(6), pages 690-720, November.
    5. Joann Martens Weiner, 2005. "Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada," Taxation Papers 8, Directorate General Taxation and Customs Union, European Commission, revised Mar 2005.
    6. Chiarini, Bruno & Ferrara, Maria & Marzano, Elisabetta, 2022. "Tax evasion and financial accelerator: A corporate sector analysis for the US business cycle," Economic Modelling, Elsevier, vol. 108(C).
    7. Elissa Braunstein, 2004. "Declining Corporate Income Taxes in the 1990s: A State-by-State Analysis of Effective Tax Rates," Working Papers wp91, Political Economy Research Institute, University of Massachusetts at Amherst.
    8. Cornia, Gary & Edmiston, Kelly D. & Sjoquist, David L. & Wallace, Sally, 2005. "The Disappearing State Corporate Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(1), pages 115-138, March.

  22. William F. Fox & Sanela Porca, 2000. "Investing in rural infrastructure," Proceedings – Rural and Agricultural Conferences, Federal Reserve Bank of Kansas City, issue Oct, pages 63-89.

    Cited by:

    1. Hicks, Michael, 2006. "Transportation and Infrastructure, Retail Clustering, and Local Public Finance: Evidence from Wal-Mart's Expansion," MPRA Paper 52, University Library of Munich, Germany.
    2. Leck, Eran & Bekhor, Shlomo & Gat, Daniel, 2008. "Equity Impacts of Transportation Improvements On Core and Peripheral Cities," The Journal of Transport and Land Use, Center for Transportation Studies, University of Minnesota, vol. 1(2), pages 153-182.
    3. Deller, Steven & Whitacre, Brian, 2018. "Broadband’s Relationship to Rural Housing Values," Staff Paper Series 591, University of Wisconsin, Agricultural and Applied Economics.
    4. Michael J. Hicks & Michael LaFaive, 2011. "The Influence of Targeted Economic Development Tax Incentives on County Economic Growth: Evidence From Michigan’s MEGA Credits," Economic Development Quarterly, , vol. 25(2), pages 193-205, May.
    5. Peterson, Steven K. & Jessup, Eric L., 2008. "Evaluating the Relationship Between Transportation Infrastructure and Economic Activity: Evidence from Washington State," Journal of the Transportation Research Forum, Transportation Research Forum, vol. 47(2).
    6. Zhong, Taiyang & Zhang, Xiaoling & Huang, Xianjin & Liu, Fang, 2019. "Blessing or curse? Impact of land finance on rural public infrastructure development," Land Use Policy, Elsevier, vol. 85(C), pages 130-141.
    7. Sathisha & Katti Medhavini S, 2023. "Examine the Rural Infrastructure Development Fund (RIDF) in Karnataka," Logistics, Supply Chain, Sustainability and Global Challenges, Sciendo, vol. 14(1), pages 1-11, December.
    8. Edward J. Malecki, 2001. "Going digital in rural America," Proceedings – Rural and Agricultural Conferences, Federal Reserve Bank of Kansas City, issue Sep, pages 49-68.
    9. Brian Dabson, 2001. "Supporting rural entrepreneurship," Proceedings – Rural and Agricultural Conferences, Federal Reserve Bank of Kansas City, issue Sep, pages 35-47.
    10. Dagney Faulk & Michael Hicks, 2010. "The Economic Effects of Bus Transit in Small Cities," Public Finance Review, , vol. 38(5), pages 513-539, September.
    11. Moss, Timothy, 2011. "Planung technischer Infrastruktur für die Raumentwicklung: Ansprüche und Herausforderungen in Deutschland," Forschungs- und Sitzungsberichte der ARL: Aufsätze, in: Tietz, Hans-Peter & Hühner, Tanja (ed.), Zukunftsfähige Infrastruktur und Raumentwicklung: Handlungserfordernisse für Ver- und Entsorgungssysteme, volume 127, pages 73-94, ARL – Akademie für Raumentwicklung in der Leibniz-Gemeinschaft.
    12. Vachal, Kimberly & Bitzan, John & Button, Kenneth, 2004. "Transportation Quality Indices for Economic Analysis of Non-Metropolitan Cities," UGPTI Department Publication 231813, North Dakota State University, Upper Great Plains Transportation Institute.
    13. Ben C. Arimah, 2005. "What Drives Infrastructure Spending in Cities of Developing Countries?," Urban Studies, Urban Studies Journal Limited, vol. 42(8), pages 1345-1368, July.

  23. Bruce, Donald & Fox, William F., 2000. "E-Commerce in the Context of Declining State Sales Tax Bases," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1373-1390, December.

    Cited by:

    1. David R. Agrawal & Aline Bütikofer, 2022. "Public finance in the era of the COVID-19 crisis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1349-1372, December.
    2. Robert Tannenwald, 2004. "Massachusetts business taxes: unfair? inadequate? uncompetitive?," Public Policy Discussion Paper 04-4, Federal Reserve Bank of Boston.
    3. David R. Agrawal & Iuliia Shybalkina, 2023. "Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America," CESifo Working Paper Series 10204, CESifo.
    4. 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).
    5. Tiantian Dai & Shenyi Jiang & Xiangbo Liu & Wen Wang, 2016. "The Impact of Internet Sales Tax in a Search Model of Money: Some Analytical Results," Annals of Economics and Finance, Society for AEF, vol. 17(1), pages 133-144, May.
    6. Saxon, Nicholas & Tosun, Mehmet S. & Yang, Jingjing, 2015. "State and Local Sales Taxes and Business Activity in the United States," IZA Discussion Papers 9413, Institute of Labor Economics (IZA).
    7. Richard Hawkins & Matthew N. Murray, 2004. "Explaining Interjurisdictional Variations in Local Sales Tax Yield," Public Finance Review, , vol. 32(1), pages 82-104, January.
    8. David Hanrahan, 2020. "Digitalization as a Determinant of Tax Revenues in OECD Countries: A Static and Dynamic Panel Data Analysis," EIIW Discussion paper disbei285, Universitätsbibliothek Wuppertal, University Library.
    9. Donald Bruce & William Fox & Matthew Murray, 2003. "To Tax Or Not To Tax? The Case Of Electronic Commerce," Contemporary Economic Policy, Western Economic Association International, vol. 21(1), pages 25-40, January.
    10. 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.
    11. Argilés-Bosch, Josep M. & Somoza, Antonio & Ravenda, Diego & García-Blandón, Josep, 2020. "An empirical examination of the influence of e-commerce on tax avoidance in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    12. Richard Green & Kerry Vandell, "undated". "The Impact of Technology on the Internet on Commercial Real Estate," Wisconsin-Madison CULER working papers 01-11, University of Wisconsin Center for Urban Land Economic Research.
    13. Donald Bruce & John Deskins, 2012. "Can state tax policies be used to promote entrepreneurial activity?," Small Business Economics, Springer, vol. 38(4), pages 375-397, May.
    14. Andrew F. Haughwout & Benjamin Hyman & Or Shachar, 2022. "The Municipal Liquidity Facility," Economic Policy Review, Federal Reserve Bank of New York, vol. 28(1), July.
    15. Robert Tannenwald, 2001. "Are state and local revenue systems becoming obsolete?," New England Economic Review, Federal Reserve Bank of Boston, pages 27-43.
    16. Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers 069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    17. Propheter Geoffrey, 2015. "Political Institutions and State Sales Tax Base Erosion," Statistics, Politics and Policy, De Gruyter, vol. 6(1-2), pages 1-17, December.
    18. Andrew F. Haughwout & Benjamin Hyman & Or Shachar, 2021. "COVID Response: The Municipal Liquidity Facility," Staff Reports 985, Federal Reserve Bank of New York.
    19. Brian E. Whitacre, 2011. "Do higher broadband adoption rates mean lower tax collections from local retail sales? Implications of e-commerce in rural areas of the US," Regional Science Policy & Practice, Wiley Blackwell, vol. 3(2), pages 71-85, June.
    20. Bruno Albuquerque & Georgi Krustev, 2018. "Debt Overhang and Deleveraging in the US Household Sector: Gauging the Impact on Consumption," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 64(2), pages 459-481, June.
    21. Tessa Conroy & Harvey Cutler & Stephan Weiler, 2016. "The State-Level Impacts of Enforcing Sales Taxes for E-retail Purchases," Growth and Change, Wiley Blackwell, vol. 47(2), pages 276-295, June.
    22. Luna, LeAnn & Bruce, Donald J. & Hawkins, Richard R., 2007. "Maxing Out: An Analysis of Local Option Sales Tax Rate Increases," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(1), pages 45-63, March.
    23. William F. Fox and Matthew N. Murray, 2003. "Sales Taxation in Global Economy," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    24. Austan Goolsbee, 2001. "The Implications of Electronic Commerce for Fiscal Policy (and Vice Versa)," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 13-23, Winter.
    25. Mr. Michael Keen, 2002. "Some International Issues in Commodity Taxation," IMF Working Papers 2002/124, International Monetary Fund.
    26. Blaine Robbins & Edgar Kiser, 2018. "Legitimate authorities and rational taxpayers: An investigation of voluntary compliance and method effects in a survey experiment of income tax evasion," Rationality and Society, , vol. 30(2), pages 247-301, May.

  24. Fox, William F. & Murray, Matthew N., 1997. "The Sales Tax and Electronic Commerce: So What's New?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 573-592, September.

    Cited by:

    1. Ligthart, J.E., 2004. "Consumption Taxation in a Digital World : A Primer," Other publications TiSEM 46537bf7-4822-4dbe-b3fa-f, Tilburg University, School of Economics and Management.
    2. Cuneyt Koyuncu & Donald Lien, 2003. "E-commerce and consumer's purchasing behaviour," Applied Economics, Taylor & Francis Journals, vol. 35(6), pages 721-726.
    3. James Alm & H. Spencer Banzhaf, 2012. "Designing Economic Instruments For The Environment In A Decentralized Fiscal System," Journal of Economic Surveys, Wiley Blackwell, vol. 26(2), pages 177-202, April.
    4. Austan Goolsbee, 1998. "In a World Without Borders: The Impact of Taxes on Internet Commerce," NBER Working Papers 6863, National Bureau of Economic Research, Inc.
    5. Bruce, Donald & Fox, William F., 2000. "E-Commerce in the Context of Declining State Sales Tax Bases," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1373-1390, December.
    6. Weiner, Joann M., 1997. "Discussion of Papers on Telecommunications Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 623-630, September.
    7. Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 193-224, May.
    8. Austan Goolsbee, 2001. "The Implications of Electronic Commerce for Fiscal Policy (and Vice Versa)," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 13-23, Winter.

  25. William F. Fox & Harold A. Black, 1994. "The Influence of State Taxation and Regulation On Selected Bank Activities," Public Finance Review, , vol. 22(3), pages 267-290, July.

    Cited by:

    1. Kristoffer Milonas, 2018. "Bank Taxes, Leverage, and Risk," Journal of Financial Services Research, Springer;Western Finance Association, vol. 54(2), pages 145-177, October.
    2. Udechukwu Ojiako & Tinashe Manungo & Max Chipulu & Johnnie Johnson, 2013. "The Impact of Regulation on Risk Perception: Evidence from the Zimbabwean Banking Industry," African Development Review, African Development Bank, vol. 25(3), pages 276-288, September.
    3. Timothy J. Goodspeed, 2012. "The Incidence of Bank Regulations and Taxes on Wages: Evidence from US States," CESifo Working Paper Series 4026, CESifo.

  26. Randall W. Eberts & William F. Fox, 1992. "The Effect of Federal Policies On Local Public Infrastructure Investment," Public Finance Review, , vol. 20(4), pages 557-571, October.

    Cited by:

    1. Myungsoon Hur, 2001. "The Impact of Debt Financing on the Level of Capital Spending," International Review of Public Administration, Taylor & Francis Journals, vol. 6(2), pages 91-101, December.
    2. James Alm & Trey Dronyk-Trosper, 2021. "What Drivers Road Infrastructure Spending?," Working Papers 2114, Tulane University, Department of Economics.
    3. Ronald C. Fisher & Robert W. Wassmer, 2015. "An Analysis of State–Local Government Capital Expenditure During the 2000s[We present]," Public Budgeting & Finance, Wiley Blackwell, vol. 35(1), pages 3-28, March.
    4. Robert A. Greer & Dwight V. Denison, 2016. "Determinants of Debt Concentration at the State Level," Public Budgeting & Finance, Wiley Blackwell, vol. 36(4), pages 111-130, December.

  27. William F. Fox & Tim R. Smith, 1990. "Public infrastructure policy and economic development," Economic Review, Federal Reserve Bank of Kansas City, vol. 75(Mar), pages 49-59.

    Cited by:

    1. Padeiro, Miguel, 2013. "Transport infrastructures and employment growth in the Paris metropolitan margins," Journal of Transport Geography, Elsevier, vol. 31(C), pages 44-53.
    2. Johnson, Thomas G., 1990. "Measuring Economic Impacts of Transportation," Staff Papers 232544, Virginia Polytechnic Institute and State University, Department of Agricultural and Applied Economics.
    3. Timilsina,Govinda R. & Hochman,Gal & Song,Ze, 2020. "Infrastructure, Economic Growth, and Poverty : A Review," Policy Research Working Paper Series 9258, The World Bank.
    4. Komol Singha, 2011. "Infrastructure and Regional Disparity A Case Of North Eastern Region of India," Journal of Social and Development Sciences, AMH International, vol. 2(4), pages 162-180.

  28. William F. Fox & Tim R. Smith, 1990. "Economic development programs for states in the 1990s," Economic Review, Federal Reserve Bank of Kansas City, vol. 75(Jul), pages 25-35.

    Cited by:

    1. Harris, Thomas R. & Shonkwiler, John Scott & Lin, Yuanfang, 2001. "Application Of Discrete Normal Distribution For Dynamic Rural Retail Sector Analysis: Preliminary Results," 2001 Annual meeting, August 5-8, Chicago, IL 20456, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    2. Darin Wohlgemuth & Maureen Kilkenny, 1998. "Firm Relocation Threats and Copy Cat Costs," International Regional Science Review, , vol. 21(2), pages 139-162, August.
    3. Tessa Conroy & Steven Deller & Alexandra Tsvetkova, 2017. "Interstate Relocation Of Manufacturers And Business Climate," Review of Urban & Regional Development Studies, Wiley Blackwell, vol. 29(1), pages 18-45, March.
    4. Ernest P. Goss, 1994. "The Impact Of Infrastructure Spending On New Business Formation: The Importance Of State Economic Development Spending," The Review of Regional Studies, Southern Regional Science Association, vol. 24(3), pages 265-279, Winter.
    5. Andrew M. Isserman, 1993. "State Economic Development Policy and Practice in the United States: A Survey Article," International Regional Science Review, , vol. 16(1-2), pages 49-100, April.
    6. Ernest P. Goss & Joseph M. Phillips, 1999. "Do Business Tax Incentives Contribute to a Divergence in Economic Growth?," Economic Development Quarterly, , vol. 13(3), pages 217-228, August.
    7. Tim R. Smith, 1994. "The Tenth District's expanding service sector," Economic Review, Federal Reserve Bank of Kansas City, vol. 79(Q III), pages 55-66.
    8. Harris, Thomas R. & Yen, Steven T. & Deller, Steven C., 2000. "Estimation Of Minimum Demand Thresholds: An Application Of Count Data Procedures With The Existence Of Excess Zero Observations," 2000 Annual meeting, July 30-August 2, Tampa, FL 21849, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    9. Lowenberg-DeBoer, Jess, 1997. "Bumpy Road to Adoption of Precision Agriculture," Purdue Agricultural Economics Report 188844, Purdue University, Department of Agricultural Economics.

  29. Fox, William F. & Murray, Matthew N., 1988. "Economic Aspects of Taxing Services," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(1), pages 19-36, March.

    Cited by:

    1. Frederick W. Derrick & Charles E. Scott, 1993. "Businesses and the Incidence of Sales and Use Taxes," Public Finance Review, , vol. 21(2), pages 210-226, April.
    2. Donald Bruce & William Fox & Matthew Murray, 2003. "To Tax Or Not To Tax? The Case Of Electronic Commerce," Contemporary Economic Policy, Western Economic Association International, vol. 21(1), pages 25-40, January.
    3. Gary A. Wagner, 2010. "Commentary on "can state and local governments rely on alternative tax sources?"," Regional Economic Development, Federal Reserve Bank of St. Louis, issue Oct, pages 102-107.
    4. Donald N. Baum, 1991. "Economic Effects of Including Services in the Sales Tax Base: an Applied General Equilibrium Analysis," Public Finance Review, , vol. 19(2), pages 166-192, April.
    5. Benjamin Russo, 2005. "An Efficiency Analysis of Proposed State and Local Sales Tax Reforms," Southern Economic Journal, John Wiley & Sons, vol. 72(2), pages 443-462, October.
    6. Robert Tannenwald, 1998. "Come the devolution, will states be able to respond?," New England Economic Review, Federal Reserve Bank of Boston, issue May, pages 53-73.

  30. William F. Fox, 1981. "Fiscal Differentials and Industrial Location: Some Empirical Evidence," Urban Studies, Urban Studies Journal Limited, vol. 18(1), pages 105-111, February.

    Cited by:

    1. Michael J. Wolkoff, 1985. "Chasing a Dream: The Use of Tax Abatements to Spur Urban Economic Development," Urban Studies, Urban Studies Journal Limited, vol. 22(4), pages 305-315, August.
    2. Michael Wasylenko, 1997. "Taxation and economic development: the state of the economic literature," New England Economic Review, Federal Reserve Bank of Boston, issue Mar, pages 37-52.
    3. Rockoff, Jonah E., 2010. "Local response to fiscal incentives in heterogeneous communities," Journal of Urban Economics, Elsevier, vol. 68(2), pages 138-147, September.
    4. Janet E Kohlhase & Xiahong Ju, 2007. "Firm Location in a Polycentric City: The Effects of Taxes and Agglomeration Economies on Location Decisions," Environment and Planning C, , vol. 25(5), pages 671-691, October.
    5. Brown, Dennis M., 1999. "Highway Investment and Rural Economic Development: An Annotated Bibliography," Miscellaneous Publications 320016, United States Department of Agriculture, Economic Research Service.
    6. Peddle, Michael T., 1990. "Industrial Park Location: Do Firm Characteristics Matter?," Journal of Regional Analysis and Policy, Mid-Continent Regional Science Association, vol. 20(2), pages 1-11.
    7. Xavier Giroud & Joshua Rauh, 2017. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers 17-02, Center for Economic Studies, U.S. Census Bureau.
    8. Xavier Giroud & Joshua Rauh, 2015. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," NBER Working Papers 21534, National Bureau of Economic Research, Inc.
    9. Albert Solé Ollé & Elisabet Viladecans Marsal, "undated". "Creación de empleo e impuestos municipales: evidencia empírica con datos de panel," Studies on the Spanish Economy 102, FEDEA.
    10. Robert W. Wassmer, 1994. "Can Local Incentives Alter a Metropolitan City's Economic Development?," Urban Studies, Urban Studies Journal Limited, vol. 31(8), pages 1251-1278, October.
    11. Kusmin, Lorin D., 1994. "Factors Associated with the Growth of Local and Regional Economies: A Review of Selected Empirical Literature," Staff Reports 278733, United States Department of Agriculture, Economic Research Service.
    12. Xavier Giroud & Joshua D. Rauh, 2016. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Economics Working Papers 16103, Hoover Institution, Stanford University.

  31. Fox, William F., 1981. "Can There Be Size Economies in Providing Government Services?," Rural America/ Rural Development Perspectives, United States Department of Agriculture, Economic Research Service, vol. 4(4), September.

    Cited by:

    1. Cigler, Beverly A., 1987. "Setting Smalltown Research Priorities: The Service Delivery Dimension," Staff Reports 277906, United States Department of Agriculture, Economic Research Service.

Chapters

  1. Donald Bruce & William F. Fox & Alannah M. Shute, 2023. "Wayfair: A Step Towards the Destination, But Sales Tax Competition Remains," NBER Chapters, in: Policy Responses to Tax Competition, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  2. William F. Fox & Matthew N. Murray, 2014. "Taxing the small: Fostering tax compliance among small enterprises in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 6, pages 170-192, Edward Elgar Publishing.
    See citations under working paper version above.
  3. William F. Fox & Balakrishna Menon, 2011. "Decentralization in Bangladesh: Change has been Elusive," Chapters, in: Jorge Martinez-Vazquez & François Vaillancourt (ed.), Decentralization in Developing Countries, chapter 7, Edward Elgar Publishing.
    See citations under working paper version above.
  4. William F. Fox & Matthew N. Murray, 2005. "Sales Taxation in a Global Economy," Contributions to Economic Analysis, in: Taxing the Hard-to-tax: Lessons from Theory and Practice, pages 221-244, Emerald Group Publishing Limited.
    See citations under working paper version above.Sorry, no citations of chapters recorded.
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