David R. Agrawal

University of Kentucky - James W. Martin School of Public Policy and Administration

Associate Professor

433 Patterson Office Tower

Lexington, KY 40506-0027

United States

http://www.uky.edu/~drag222/

CESifo (Center for Economic Studies and Ifo Institute)

Fellow

Poschinger Str. 5

Munich, DE-81679

Germany

http://www.uky.edu/~drag222/

SCHOLARLY PAPERS

35

DOWNLOADS
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Top 8,191

in Total Papers Downloads

9,485

SSRN CITATIONS
Rank 4,124

SSRN RANKINGS

Top 4,124

in Total Papers Citations

333

CROSSREF CITATIONS

57

Scholarly Papers (35)

Wealth Tax Mobility and Tax Coordination

Number of pages: 67 Posted: 21 Aug 2020 Last Revised: 04 Mar 2022
David R. Agrawal, Dirk Foremny and Clara Martínez-Toledano
University of Kentucky - James W. Martin School of Public Policy and Administration, University of Barcelona (Department of Economics) and Columbia University - Columbia Business School, Economics
Downloads 1,172 (30,105)
Citation 1

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Fiscal Decentralization, Fiscal Federalism, State and Local Taxation, Wealth Taxes, Mobility, Inequality, Tax Havens, Evasion

Paraísos Fiscales, Wealth Taxation, and Mobility

EB Working Paper N. 2020/15, Columbia Business School Research Paper Forthcoming
Number of pages: 91 Posted: 20 Mar 2021
David R. Agrawal, Dirk Foremny and Clara Martínez-Toledano
University of Kentucky - James W. Martin School of Public Policy and Administration, University of Barcelona (Department of Economics) and Columbia University - Columbia Business School, Economics
Downloads 206 (243,856)

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Wealth Taxes, Mobility, Inequality, Enforcement, Fiscal Decentralization, Tax Havens, Evasion

2.

The Internet as a Tax Haven? The Effect of the Internet on Tax Competition

Number of pages: 58 Posted: 21 Sep 2013 Last Revised: 26 May 2020
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 1,184 (30,081)
Citation 13

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Commodity Taxation, Fiscal Competition, e-Commerce, Tax Havens, Tax Evasion

Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms

Number of pages: 72 Posted: 16 Jun 2016 Last Revised: 08 Mar 2019
David R. Agrawal and Dirk Foremny
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Barcelona (Department of Economics)
Downloads 721 (59,034)
Citation 8

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Migration, Taxes, Mobility, Rich, Decentralization

Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms

XREAP 2018-09
Number of pages: 87 Posted: 05 Dec 2018
David R. Agrawal and Dirk Foremny
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Barcelona (Department of Economics)
Downloads 86 (484,078)
Citation 6

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Migration, Taxes, Mobility, Rich, Fiscal Decentralization

Relocation of the Rich: Migration in Response to Top Tax Rate Changes From Spanish Reforms

CESifo Working Paper Series No. 7027
Number of pages: 73 Posted: 15 Jul 2018
David R. Agrawal and Dirk Foremny
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Barcelona (Department of Economics)
Downloads 45 (679,139)

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migration, taxes, mobility, rich, fiscal decentralization

Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms

IEB Working Paper N. 2018/06
Number of pages: 79 Posted: 11 Jun 2018
David R. Agrawal and Dirk Foremny
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Barcelona (Department of Economics)
Downloads 28 (805,228)
Citation 6

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Migration, Taxes, Mobility, Rich, Fiscal Decentralization

4.
Downloads 713 (60,756)
Citation 18

Local Policy Choice: Theory and Empirics

Number of pages: 109 Posted: 24 Mar 2020 Last Revised: 17 Oct 2020
David R. Agrawal, William H. Hoyt and John Douglas Wilson
University of Kentucky - James W. Martin School of Public Policy and Administration, University of Kentucky and affiliation not provided to SSRN
Downloads 643 (68,560)
Citation 7

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fiscal competition, yardstick competition, spillovers, strategic policy interdependence, reaction functions, local public finance

Local Policy Choice: Theory and Empirics

CESifo Working Paper No. 8647
Number of pages: 111 Posted: 28 Oct 2020
David R. Agrawal, John D. Wilson and William H. Hoyt
University of Kentucky - James W. Martin School of Public Policy and Administration, Michigan State University - Department of Economics and University of Kentucky
Downloads 70 (546,991)

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fiscal competition, yardstick competition, spillovers, strategic policy, interdependence, reaction functions, local public finance

The Tax Gradient: Do Local Sales Taxes Reduce Tax Differentials at State Borders?

Number of pages: 53 Posted: 13 Aug 2011 Last Revised: 22 Sep 2013
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 529 (87,653)
Citation 8

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Sales Taxation, Cross-border Shopping, Tax Competition, Local Taxes

The Tax Gradient: Spatial Aspects of Fiscal Competition

CESifo Working Paper Series No. 5292
Number of pages: 49 Posted: 23 Apr 2015
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 137 (346,864)
Citation 24

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sales taxes, cross-border shopping, tax competition, fiscal federalism

Commuting and Taxes: Theory, Empirics, and Welfare Implications

Number of pages: 67 Posted: 21 Dec 2014 Last Revised: 09 Aug 2017
David R. Agrawal and William H. Hoyt
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Kentucky
Downloads 296 (170,308)
Citation 2

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Tax Differentials, Transportation, Inter-jurisdictional Competition, Commuting, Social Welfare

State Tax Differentials, Cross-Border Commuting, and Commuting Times in Multi-State Metropolitan Areas

CESifo Working Paper Series No. 4852
Number of pages: 53 Posted: 09 Jul 2014
David R. Agrawal and William H. Hoyt
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Kentucky
Downloads 145 (331,584)

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tax differentials, transportation, inter-jurisdictional competition, commuting

7.

Competition and Subnational Governments: Tax Competition, Competition in Urban Areas, and Education Competition

Number of pages: 49 Posted: 29 Oct 2014 Last Revised: 26 Jun 2015
David R. Agrawal, William F. Fox and Joel B. Slemrod
University of Kentucky - James W. Martin School of Public Policy and Administration, University of Tennessee, Knoxville - College of Business Administration and University of Michigan, Stephen M. Ross School of Business
Downloads 394 (125,635)

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Subnational Competition, Tax Competition, Fiscal Competition, Urban Areas, Economics of Education

8.

Pass-Through in a Multiproduct World

Number of pages: 69 Posted: 16 May 2018 Last Revised: 01 Aug 2019
David R. Agrawal and William H. Hoyt
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Kentucky
Downloads 321 (157,261)
Citation 4

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pass-through, tax incidence, multi-market, cascading, market structure

Taxes and Telework: The Impacts of State Income Taxes in a Work-from-Home Economy

Number of pages: 48 Posted: 24 Jul 2022 Last Revised: 30 Dec 2022
David R. Agrawal and Jan K. Brueckner
University of Kentucky - James W. Martin School of Public Policy and Administration and University of California, Irvine - Department of Economics
Downloads 216 (233,318)
Citation 3

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taxes, telework, source principle, residence principle, mobility, incidence

Taxes and Telework: The Impacts of State Income Taxes in a Work-from-Home Economy

CESifo Working Paper No. 9975
Number of pages: 46 Posted: 11 Oct 2022
David R. Agrawal and Jan K. Brueckner
University of Kentucky - James W. Martin School of Public Policy and Administration and University of California, Irvine - Department of Economics
Downloads 58 (604,048)

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state income taxes, telework, work-from-home

Sales Taxation, Spatial Agglomeration, and the Internet

Number of pages: 67 Posted: 31 Jul 2017 Last Revised: 16 Aug 2017
David R. Agrawal and David E. Wildasin
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Kentucky
Downloads 190 (262,665)
Citation 2

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Sales Tax, Tax Evasion, Agglomeration, e-Commerce, Tax Competition

Sales Taxation, Spatial Agglomeration, and the Internet

CESifo Working Paper No. 7742
Number of pages: 70 Posted: 24 Oct 2019
David R. Agrawal and David E. Wildasin
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Kentucky
Downloads 57 (609,380)

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sales tax, retail shopping, agglomeration, e-commerce, fiscal competition

11.

Tax Competition with Intermunicipal Cooperation

Number of pages: 50 Posted: 20 Apr 2020 Last Revised: 21 Jan 2021
David R. Agrawal, Marie-Laure Breuillé and Julie Le Gallo
University of Kentucky - James W. Martin School of Public Policy and Administration, University of Burgundy Franche-Comté and AgroSup Dijon
Downloads 236 (214,950)
Citation 1

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tax competition, intermunicipal cooperation, spatial autoregressive models, endogenous weight matrix, local public finance, networks

12.

Taxes in an E-Commerce Generation

CESifo Working Paper Series No. 6050
Number of pages: 37 Posted: 12 Oct 2016
David R. Agrawal and William F. Fox
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Tennessee, Knoxville - College of Business Administration
Downloads 224 (226,034)
Citation 6

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destination taxation, origin taxation, commodity taxes, online shopping, e-commerce, tax competition, digital products

13.
Downloads 190 (262,841)

Taxing Uber

Number of pages: 86 Posted: 20 Oct 2020 Last Revised: 07 Nov 2022
David R. Agrawal and Weihua Zhao
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Louisville - College of Business - Department of Economics
Downloads 173 (285,552)

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ride-hailing, taxation, public transit, traffic congestion, optimal tolls

Taxing Uber

CESifo Working Paper No. 10313
Number of pages: 88 Posted: 14 Mar 2023
David R. Agrawal and Weihua Zhao
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Louisville - College of Business - Department of Economics
Downloads 17 (906,914)

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ride-hailing, taxation, public transit, traffic congestion, optimal tolls

14.

Taxing Goods and Services in a Digital Era

CESifo Working Paper No. 8708
Number of pages: 53 Posted: 24 Nov 2020
David R. Agrawal and William F. Fox
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Tennessee, Knoxville - College of Business Administration
Downloads 186 (269,272)

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LOST in America: Evidence on Local Sales Taxes from National Panel Data

Number of pages: 57 Posted: 10 Nov 2013 Last Revised: 08 Oct 2014
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 130 (361,430)

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Commodity Taxation, Local Public Finance, Fiscal Federalism, Spatial Tax Competition

Lost in America: Evidence on Local Sales Taxes from National Panel Data

CESifo Working Paper Series No. 4943
Number of pages: 69 Posted: 17 Sep 2014
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 47 (666,956)
Citation 10

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commodity taxation, local public finance, fiscal federalism, spatial tax competition, tax systems, municipal autonomy

16.

Tax Competition with Mobile Labor, Residents, and Capital

Number of pages: 69 Posted: 13 Jun 2019 Last Revised: 24 Aug 2020
David R. Agrawal, William H. Hoyt and John Douglas Wilson
University of Kentucky - James W. Martin School of Public Policy and Administration, University of Kentucky and affiliation not provided to SSRN
Downloads 175 (282,631)
Citation 35

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tax competition, local governments, commuting, labor mobility

17.

The Effect of Taxes on Where Superstars Work

Number of pages: 66 Posted: 19 Nov 2020 Last Revised: 28 Mar 2023
David R. Agrawal and Kenneth Tester
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Exeter - Tax Administration Research Centre (TARC)
Downloads 174 (284,088)

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superstars, taxing the rich, avoidance, mobility, high-frequency labor supply

18.

The Effects of Adopting a Value Added Tax on Firms

Number of pages: 65 Posted: 31 May 2022 Last Revised: 15 Jun 2022
David R. Agrawal and Laura V. Zimmermann
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Georgia - C. Herman and Mary Virginia Terry College of Business - Department of Economics
Downloads 159 (308,149)

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value added tax, sales tax, production efficiency, firms

19.

Inter-Federation Competition: Sales Taxation with Multiple Federations

Number of pages: 52 Posted: 05 Feb 2013 Last Revised: 26 Apr 2015
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 153 (316,730)
Citation 2

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commodity taxation, tax competition, fiscal federalism

Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America

Number of pages: 57 Posted: 18 May 2022 Last Revised: 31 Dec 2022
David R. Agrawal and Iuliia Shybalkina
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Kentucky
Downloads 132 (357,143)
Citation 1

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sales tax, online shopping, e-commerce, COVID-19, tax revenue

Online Shopping Can Redistribute Local Tax Revenue from Urban to Rural America

CESifo Working Paper No. 10204
Number of pages: 59 Posted: 24 Jan 2023
David R. Agrawal and Iuliia Shybalkina
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Kentucky
Downloads 19 (887,043)

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sales tax, online shopping, e-commerce, COVID-19, tax revenue

Will Destination-based Taxes Be Fully Exploited When Available? An Application to the U.S. Commodity Tax System

Number of pages: 59 Posted: 25 Jul 2016 Last Revised: 21 Sep 2018
David R. Agrawal, Mohammed Mardan and Mohammed Mardan
University of Kentucky - James W. Martin School of Public Policy and Administration and Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 111 (406,750)

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Tax Evasion, Tax Avoidance, Destination Taxation, Origin Taxation, Tax Competition, Use Tax, Sales Tax

Will Destination-Based Taxes Be Fully Exploited When Available? An Application to the U.S. Commodity Tax System

CESifo Working Paper No. 7365
Number of pages: 57 Posted: 21 Feb 2019
David R. Agrawal, Mohammed Mardan and Mohammed Mardan
University of Kentucky - James W. Martin School of Public Policy and Administration and Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 35 (749,076)
Citation 5

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tax evasion, tax avoidance, destination taxation, origin taxation, tax competition, use tax, sales tax

22.

Will the Remote Work Revolution Undermine Progressive State Income Taxes?

CESifo Working Paper No. 9805
Number of pages: 83 Posted: 29 Jun 2022
David R. Agrawal and Kirk J. Stark
University of Kentucky - James W. Martin School of Public Policy and Administration and University of California, Los Angeles (UCLA) - School of Law
Downloads 142 (336,345)
Citation 5

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income tax, remote work, sourcing rules, progressivity

23.

The Internet as a Tax Haven?

CESifo Working Paper No. 8924
Number of pages: 61 Posted: 16 Mar 2021
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 139 (342,008)
Citation 3

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24.

Games Within Borders: Are Geographically Differentiated Taxes Optimal?

Number of pages: 25 Posted: 19 Sep 2010 Last Revised: 02 Aug 2013
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 137 (345,916)
Citation 2

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Commodity Taxation, Cross-border Shopping, Tax Competition, Preferential Tax Rates

25.

A New Approach to Evaluating the Welfare Effects of Decentralized Policies

Number of pages: 162 Posted: 04 Mar 2022 Last Revised: 19 May 2023
David R. Agrawal, William H. Hoyt and Tidiane Ly
University of Kentucky - James W. Martin School of Public Policy and Administration, University of Kentucky and The National Bureau of Economic Research
Downloads 118 (386,896)

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marginal value of public funds, fiscal competition, fiscal externalities, welfare, spillovers, capitalization, mobility

26.
Downloads 79 (504,220)
Citation 4

Dynamics of Policy Adoption with State Dependence

Number of pages: 59 Posted: 15 Feb 2017 Last Revised: 18 Sep 2019
David R. Agrawal and Gregory Trandel
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Georgia
Downloads 57 (609,380)

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dynamics, fiscal competition, state dependence, externalities, borders

Dynamics of Policy Adoption with State Dependence

CESifo Working Paper No. 7867
Number of pages: 61 Posted: 14 Oct 2019
David R. Agrawal and Gregory A. Trandel
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Georgia
Downloads 22 (858,540)
Citation 4

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dynamics, fiscal competition, state dependence, externalities, borders

27.

Are Domestic Workers Affected by Foreign Tax Changes?

Number of pages: 32 Posted: 28 Oct 2022
David R. Agrawal and Maximilian Todtenhaupt
University of Kentucky - James W. Martin School of Public Policy and Administration and Norwegian School of Economics (NHH)
Downloads 78 (507,951)

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Taxation, cross-border, multinational corporations, inequality, incidence, spillovers

28.

Sensitivity versus Size: Implications for Tax Competition

Number of pages: 56 Posted: 08 Apr 2022
David R. Agrawal, Mohammed Mardan and Mohammed Mardan
University of Kentucky - James W. Martin School of Public Policy and Administration and Norwegian School of Economics (NHH) - Department of Business and Management ScienceNorwegian Center for Taxation
Downloads 76 (515,622)

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Ramsey rule, inverse elasticity, fiscal competition, optimal taxation, spatial price competition, sales tax

29.

Public Finance in the Era of the COVID-19 Crisis

CESifo Working Paper No. 10005
Number of pages: 32 Posted: 27 Oct 2022
David R. Agrawal and Aline Butikofer
University of Kentucky - James W. Martin School of Public Policy and Administration and Norwegian School of Economics (NHH) - Department of Economics
Downloads 56 (603,747)

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public economics, labor economics, education, tax, expenditure, Covid-19, inequality, fiscal federalism

30.

Over the Borderline: How the Characteristics of Lines Shape Optimal Tax Policy

Number of pages: 11 Posted: 30 Jan 2013
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 55 (608,818)

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Commodity Taxation, Optimal Tax Systems, Lines, Borders

31.

A Snapshot of Public Finance Research from Immediately Prior to the Pandemic: IIPF 2020

CESifo Working Paper No. 9240
Number of pages: 28 Posted: 13 Aug 2021
University of Kentucky - James W. Martin School of Public Policy and Administration, University College Dublin (UCD), Williams College - Department of Economics, University of Münster and University of Birmingham
Downloads 42 (682,255)

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32.

Hidden Havens: State and Local Governments as Tax Havens?

CESifo Working Paper No. 10573
Number of pages: 37 Posted: 26 Jul 2023
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 35 (735,808)

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tax haven, tax competition, state and local public finance, regulatory competition, corporate charters

33.

Redistribution in a Globalized World

CESifo Working Paper No. 10106
Number of pages: 26 Posted: 02 Dec 2022
David R. Agrawal and Dirk Foremny
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Barcelona (Department of Economics)
Downloads 33 (743,151)

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globalization, redistributive policy, mobility

34.

State Taxation of Nonresident Income and the Location of Work

CESifo Working Paper No. 10353
Number of pages: 68 Posted: 07 Apr 2023
David R. Agrawal and Kenneth Tester
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Exeter - Tax Administration Research Centre (TARC)
Downloads 24 (813,981)

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state taxes, superstars, taxing the rich, avoidance, mobility, high-frequency labor supply

35.

Limits to Competition: Strategies for Promoting Jurisdictional Cooperation

NBER Working Paper No. w31660
Number of pages: 71 Posted: 11 Sep 2023
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 2 (1,010,699)
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