Details about David R. Agrawal

Access statistics for papers by David R. Agrawal.

Last updated 2025-03-26. Update your information in the RePEc Author Service.

Short-id: pag45

Working Papers

2025

1. Sensitivity Versus Size: Implications for Tax Competition
   CESifo Working Paper Series, CESifo
   See also Journal Article Sensitivity versus size: implications for tax competition, Theoretical Economics, Econometric Society (Forthcoming) (Forthcoming)

2024

2. Do Commuting Subsidies Drive Workers to Better Firms?
   CESifo Working Paper Series, CESifo
3. Fiscal Federalism in the 21st Century
   CESifo Working Paper Series, CESifo
4. Policy Responses to Tax Competition: An Introduction
   NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
5. Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair
   CESifo Working Paper Series, CESifo
   See also Journal Article Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair, National Tax Journal, University of Chicago Press (2024) (2024)
6. Tax Competition with Intermunicipal Cooperation
   CESifo Working Paper Series, CESifo View citations (1)
   Also in Post-Print, HAL (2020) View citations (2)
   See also Journal Article Tax Competition With Intermunicipal Cooperation, National Tax Journal, University of Chicago Press (2025) (2025)
7. The Effects of Adopting a Value Added Tax on Firms
   CESifo Working Paper Series, CESifo
8. Wealth Tax Mobility and Tax Coordination
   CESifo Working Paper Series, CESifo View citations (1)
   See also Journal Article Wealth Tax Mobility and Tax Coordination, American Economic Journal: Applied Economics, American Economic Association (2025) (2025)

2023

9. Hidden Havens: State and Local Governments as Tax Havens?
   CESifo Working Paper Series, CESifo View citations (1)
10. Limits to Competition: Strategies for Promoting Jurisdictional Cooperation
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
    See also Chapter Limits to Competition: Strategies for Promoting Jurisdictional Cooperation, NBER Chapters, National Bureau of Economic Research, Inc (2024) View citations (1) (2024)
11. Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America
    CESifo Working Paper Series, CESifo View citations (9)
    See also Journal Article Online shopping can redistribute local tax revenue from urban to rural America, Journal of Public Economics, Elsevier (2023) View citations (10) (2023)
12. State Taxation of Nonresident Income and the Location of Work
    GLO Discussion Paper Series, Global Labor Organization (GLO)
    Also in CESifo Working Paper Series, CESifo (2023) View citations (1)
    See also Journal Article State Taxation of Nonresident Income and the Location of Work, American Economic Journal: Economic Policy, American Economic Association (2024) View citations (1) (2024)
13. Taxing Uber
    CESifo Working Paper Series, CESifo
    See also Journal Article Taxing Uber, Journal of Public Economics, Elsevier (2023) (2023)

2022

14. Public Finance in the Era of the Covid-19 Crisis
    CESifo Working Paper Series, CESifo View citations (3)
    Also in GLO Discussion Paper Series, Global Labor Organization (GLO) (2022) View citations (3)
    See also Journal Article Public finance in the era of the COVID-19 crisis, International Tax and Public Finance, Springer (2022) View citations (3) (2022)
15. Redistribution in a Globalized World
    CESifo Working Paper Series, CESifo
    See also Journal Article Redistribution In A Globalized World, Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter (2022) (2022)
16. Taxes and Telework: The Impacts of State Income Taxes in a Work-from-Home Economy
    CESifo Working Paper Series, CESifo View citations (5)
    See also Journal Article Taxes and telework: The impacts of state income taxes in a work-from-home economy, Journal of Urban Economics, Elsevier (2025) (2025)
17. Will the Remote Work Revolution Undermine Progressive State Income Taxes?
    CESifo Working Paper Series, CESifo View citations (7)
    Also in GLO Discussion Paper Series, Global Labor Organization (GLO) (2022) View citations (7)

2021

18. A Snapshot of Public Finance Research from Immediately Prior to the Pandemic: IIPF 2020
    CESifo Working Paper Series, CESifo
    See also Journal Article A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020, International Tax and Public Finance, Springer (2021) (2021)
19. The Internet as a Tax Haven?
    CESifo Working Paper Series, CESifo View citations (17)
    See also Journal Article The Internet as a Tax Haven?, American Economic Journal: Economic Policy, American Economic Association (2021) View citations (15) (2021)

2020

20. "Paraísos fiscales", wealth taxation, and mobility
    Working Papers, Institut d'Economia de Barcelona (IEB) View citations (9)
    Also in Working Papers, HAL (2020) View citations (4)
    World Inequality Lab Working Papers, HAL (2020) View citations (5)
21. Local Policy Choice: Theory and Empirics
    CESifo Working Paper Series, CESifo View citations (9)
    See also Journal Article Local Policy Choice: Theory and Empirics, Journal of Economic Literature, American Economic Association (2022) View citations (32) (2022)
22. Taxing Goods and Services in a Digital Era
    CESifo Working Paper Series, CESifo
    See also Journal Article Taxing Goods and Services in a Digital Era, National Tax Journal, University of Chicago Press (2021) View citations (7) (2021)

2019

23. Dynamics of Policy Adoption with State Dependence
    CESifo Working Paper Series, CESifo View citations (3)
    See also Journal Article Dynamics of policy adoption with state dependence, Regional Science and Urban Economics, Elsevier (2019) View citations (2) (2019)
24. Sales Taxation, Spatial Agglomeration, and the Internet
    CESifo Working Paper Series, CESifo View citations (2)

2018

25. Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms
    CESifo Working Paper Series, CESifo View citations (17)
    Also in Working Papers, Xarxa de Referència en Economia Aplicada (XREAP) (2018) View citations (17)
    Working Papers, Institut d'Economia de Barcelona (IEB) (2018) View citations (19)
    See also Journal Article Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms, The Review of Economics and Statistics, MIT Press (2019) View citations (64) (2019)
26. Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System
    CESifo Working Paper Series, CESifo
    See also Journal Article Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system, Journal of Public Economics, Elsevier (2019) View citations (9) (2019)

2016

27. Taxes in an E-Commerce Generation
    CESifo Working Paper Series, CESifo View citations (5)
    See also Journal Article Taxes in an e-commerce generation, International Tax and Public Finance, Springer (2017) View citations (21) (2017)

2015

28. The Tax Gradient: Spatial Aspects of Fiscal Competition
    CESifo Working Paper Series, CESifo View citations (77)
    See also Journal Article The Tax Gradient: Spatial Aspects of Fiscal Competition, American Economic Journal: Economic Policy, American Economic Association (2015) View citations (73) (2015)

2014

29. Lost in America: Evidence on Local Sales Taxes from National Panel Data
    CESifo Working Paper Series, CESifo View citations (14)
    See also Journal Article LOST in America: Evidence on local sales taxes from national panel data, Regional Science and Urban Economics, Elsevier (2014) View citations (14) (2014)
30. State Tax Differentials, Cross-Border Commuting, and Commuting Times in Multi-State Metropolitan Areas
    CESifo Working Paper Series, CESifo View citations (10)

2006

31. New England migration trends
    New England Public Policy Center Discussion Paper, Federal Reserve Bank of Boston

Journal Articles

2025

1. Editorial Note: International Tax and Public Finance editors
   International Tax and Public Finance, 2025, 32, (2), 345-346
2. Sensitivity versus size: implications for tax competition
   Theoretical Economics, Forthcoming
   See also Working Paper Sensitivity Versus Size: Implications for Tax Competition, CESifo Working Paper Series (2025) (2025)
3. Tax Competition With Intermunicipal Cooperation
   National Tax Journal, 2025, 78, (1), 5 - 43
   See also Working Paper Tax Competition with Intermunicipal Cooperation, CESifo Working Paper Series (2024) View citations (1) (2024)
4. Taxes and telework: The impacts of state income taxes in a work-from-home economy
   Journal of Urban Economics, 2025, 145, (C)
   See also Working Paper Taxes and Telework: The Impacts of State Income Taxes in a Work-from-Home Economy, CESifo Working Paper Series (2022) View citations (5) (2022)
5. Wealth Tax Mobility and Tax Coordination
   American Economic Journal: Applied Economics, 2025, 17, (1), 402-30
   See also Working Paper Wealth Tax Mobility and Tax Coordination, CESifo Working Paper Series (2024) View citations (1) (2024)

2024

6. Editorial Note
   International Tax and Public Finance, 2024, 31, (2), 331-332
7. Fiscal Federalism in the Twenty-First Century
   Annual Review of Economics, 2024, 16, (1), 429-454 View citations (1)
8. Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”
   International Tax and Public Finance, 2024, 31, (6), 1461-1462
9. Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair
   National Tax Journal, 2024, 77, (4), 813 - 831
   See also Working Paper Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair, CESifo Working Paper Series (2024) (2024)
10. State Taxation of Nonresident Income and the Location of Work
    American Economic Journal: Economic Policy, 2024, 16, (1), 447-81 View citations (1)
    See also Working Paper State Taxation of Nonresident Income and the Location of Work, GLO Discussion Paper Series (2023) (2023)

2023

11. Online shopping can redistribute local tax revenue from urban to rural America
    Journal of Public Economics, 2023, 219, (C) View citations (10)
    See also Working Paper Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America, CESifo Working Paper Series (2023) View citations (9) (2023)
12. Taxing Uber
    Journal of Public Economics, 2023, 221, (C)
    See also Working Paper Taxing Uber, CESifo Working Paper Series (2023) (2023)

2022

13. Local Policy Choice: Theory and Empirics
    Journal of Economic Literature, 2022, 60, (4), 1378-1455 View citations (32)
    See also Working Paper Local Policy Choice: Theory and Empirics, CESifo Working Paper Series (2020) View citations (9) (2020)
14. Public finance in the era of the COVID-19 crisis
    International Tax and Public Finance, 2022, 29, (6), 1349-1372 View citations (3)
    See also Working Paper Public Finance in the Era of the Covid-19 Crisis, CESifo Working Paper Series (2022) View citations (3) (2022)
15. Redistribution In A Globalized World
    Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), 2022, 242, (5-6), 551-567
    See also Working Paper Redistribution in a Globalized World, CESifo Working Paper Series (2022) (2022)

2021

16. A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020
    International Tax and Public Finance, 2021, 28, (5), 1276-1297
    See also Working Paper A Snapshot of Public Finance Research from Immediately Prior to the Pandemic: IIPF 2020, CESifo Working Paper Series (2021) (2021)
17. Editorial Note
    International Tax and Public Finance, 2021, 28, (4), 749-750
18. Taxing Goods and Services in a Digital Era
    National Tax Journal, 2021, 74, (1), 257 - 301 View citations (7)
    See also Working Paper Taxing Goods and Services in a Digital Era, CESifo Working Paper Series (2020) (2020)
19. The Internet as a Tax Haven?
    American Economic Journal: Economic Policy, 2021, 13, (4), 1-35 View citations (15)
    See also Working Paper The Internet as a Tax Haven?, CESifo Working Paper Series (2021) View citations (17) (2021)

2020

20. Technology and tax systems
    Journal of Public Economics, 2020, 185, (C) View citations (17)

2019

21. Dynamics of policy adoption with state dependence
    Regional Science and Urban Economics, 2019, 79, (C) View citations (2)
    See also Working Paper Dynamics of Policy Adoption with State Dependence, CESifo Working Paper Series (2019) View citations (3) (2019)
22. Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms
    The Review of Economics and Statistics, 2019, 101, (2), 214-232 View citations (64)
    See also Working Paper Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms, CESifo Working Paper Series (2018) View citations (17) (2018)
23. Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system
    Journal of Public Economics, 2019, 169, (C), 128-143 View citations (9)
    See also Working Paper Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System, CESifo Working Paper Series (2018) (2018)

2018

24. Commuting and Taxes: Theory, Empirics and Welfare Implications
    Economic Journal, 2018, 128, (616), 2969-3007 View citations (19)
25. Fiscal Decentralisation and Mobility: Evidence from Spain’s Income Tax System
    ifo DICE Report, 2018, 16, (02), 38-44

2017

26. Taxes in an e-commerce generation
    International Tax and Public Finance, 2017, 24, (5), 903-926 View citations (21)
    See also Working Paper Taxes in an E-Commerce Generation, CESifo Working Paper Series (2016) View citations (5) (2016)

2016

27. Local fiscal competition: An application to sales taxation with multiple federations
    Journal of Urban Economics, 2016, 91, (C), 122-138 View citations (27)

2015

28. Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition
    National Tax Journal, 2015, 68, (3S), 701-734 View citations (5)
29. The Tax Gradient: Spatial Aspects of Fiscal Competition
    American Economic Journal: Economic Policy, 2015, 7, (2), 1-29 View citations (73)
    See also Working Paper The Tax Gradient: Spatial Aspects of Fiscal Competition, CESifo Working Paper Series (2015) View citations (77) (2015)

2014

30. LOST in America: Evidence on local sales taxes from national panel data
    Regional Science and Urban Economics, 2014, 49, (C), 147-163 View citations (14)
    See also Working Paper Lost in America: Evidence on Local Sales Taxes from National Panel Data, CESifo Working Paper Series (2014) View citations (14) (2014)

2013

31. Over the borderline: How the characteristics of lines shape optimal tax policy
    Economics Letters, 2013, 119, (2), 113-116 View citations (2)

2012

32. Games within borders: are geographically differentiated taxes optimal?
    International Tax and Public Finance, 2012, 19, (4), 574-597 View citations (10)

Books

2025

1. Policy Responses to Tax Competition
   National Bureau of Economic Research Books, University of Chicago Press

Chapters

2024

1. Introduction to "Policy Responses to Tax Competition"
   A chapter in Policy Responses to Tax Competition, 2024 View citations (2)
2. Limits to Competition: Strategies for Promoting Jurisdictional Cooperation
   A chapter in Policy Responses to Tax Competition, 2024 View citations (1)
   See also Working Paper Limits to Competition: Strategies for Promoting Jurisdictional Cooperation, National Bureau of Economic Research, Inc (2023) View citations (3) (2023)