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/

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

    • Email
    • Tel: 859-257-8608

  • CESifo (Center for Economic Studies and Ifo Institute)

SCHOLARLY PAPERS

28

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Top 5,618

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182

CROSSREF CITATIONS

52

Scholarly Papers (28)

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1.

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 1,133 (26,985)
Citation 12

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

2.

Wealth Tax Mobility and Tax Coordination

Downloads 1,022 ( 31,248)

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 - Institut d'Economia de Barcelona (IEB) and Columbia University - Columbia Business School, Economics
Downloads 886 (37,677)
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 - Institut d'Economia de Barcelona (IEB) and Columbia University - Columbia Business School, Economics
Downloads 136 (293,264)

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

3.

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

Downloads 786 ( 44,951)
Citation 17

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 - Institut d'Economia de Barcelona (IEB)
Downloads 667 (55,147)
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 - Institut d'Economia de Barcelona (IEB)
Downloads 71 (449,961)
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 - Institut d'Economia de Barcelona (IEB)
Downloads 32 (633,944)

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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 - Institut d'Economia de Barcelona (IEB)
Downloads 16 (761,572)
Citation 6

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Migration, Taxes, Mobility, Rich, Fiscal Decentralization

4.

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

Downloads 632 ( 59,855)
Citation 22

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 508 (77,962)
Citation 7

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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 124 (314,546)
Citation 16

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

5.

Local Policy Choice: Theory and Empirics

Downloads 524 ( 75,835)
Citation 6

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 477 (84,200)
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 47 (549,105)

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

6.

Commuting and Taxes: Theory, Empirics, and Welfare Implications

Downloads 400 (104,367)
Citation 2

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 281 (152,045)
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 119 (324,152)

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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 375 (112,303)

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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 261 (164,593)
Citation 4

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

9.

Sales Taxation, Spatial Agglomeration, and the Internet

Downloads 206 (206,253)
Citation 2

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 171 (243,054)
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 35 (614,939)

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

10.

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 184 (228,009)
Citation 6

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

11.

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

Downloads 164 (251,400)
Citation 7

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 123 (316,518)

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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 41 (580,375)
Citation 7

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

12.

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 161 (255,396)
Citation 1

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

13.

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 149 (271,933)
Citation 2

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commodity taxation, tax competition, fiscal federalism

14.

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 137 (290,498)
Citation 35

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tax competition, local governments, commuting, labor mobility

15.

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 129 (304,125)
Citation 2

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

16.

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 125 (311,307)

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17.

Taxing Uber

Number of pages: 66 Posted: 20 Oct 2020 Last Revised: 27 Apr 2021
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 124 (313,149)

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

18.

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 116 (328,358)

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19.

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

Downloads 103 (356,063)
Citation 4

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 87 (399,683)

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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 16 (761,572)
Citation 4

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

20.

The Effect of Taxes on Where Superstars Work

Number of pages: 57 Posted: 19 Nov 2020 Last Revised: 15 Nov 2021
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 66 (461,691)

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

21.

Dynamics of Policy Adoption with State Dependence

Downloads 56 (499,752)
Citation 3

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 47 (549,105)
Citation 1

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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 9 (831,895)
Citation 2

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dynamics, fiscal competition, state dependence, externalities, borders

22.

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 48 (534,401)

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value added tax, sales tax, production efficiency, firms

23.

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 45 (548,463)

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Commodity Taxation, Optimal Tax Systems, Lines, Borders

24.

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

Number of pages: 43 Posted: 18 May 2022
David R. Agrawal and Iuliia Shybalkina
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Kentucky
Downloads 41 (568,385)

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

25.

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
David R. Agrawal, Ronald B. Davies, Sara LaLumia, Nadine Riedel and Kimberley Scharf
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 37 (589,426)

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26.

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

Number of pages: 38 Posted: 24 Jul 2022 Last Revised: 09 Aug 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 21 (695,425)

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

27.

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 21 (695,425)

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

28.

Will the Remote Work Revolution Undermine Progressive State Income Taxes?

CESifo Working Paper No. 9805
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

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income tax, remote work, sourcing rules, progressivity