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/

University of Kentucky - Department of Economics

Associate Professor

Lexington, KY 40506

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

  • University of Kentucky - Department of Economics

  • CESifo (Center for Economic Studies and Ifo Institute)

SCHOLARLY PAPERS

23

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5,932

SSRN CITATIONS
Rank 4,965

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Top 4,965

in Total Papers Citations

181

CROSSREF CITATIONS

95

Scholarly Papers (23)

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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 1,057 (26,218)
Citation 12

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

2.

Paraísos Fiscales, Wealth Taxation, and Mobility

Downloads 780 ( 40,143)

Paraísos Fiscales, Wealth Taxation, and Mobility

Number of pages: 71 Posted: 21 Aug 2020 Last Revised: 06 Jun 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 Business School - Economics Department
Downloads 719 (44,182)
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 Business School - Economics Department
Downloads 61 (443,006)

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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 743 ( 42,864)
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 634 (52,290)
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 67 (421,725)
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 30 (590,450)

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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 12 (727,599)
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 621 ( 54,437)
Citation 40

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 499 (70,864)
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 122 (287,834)
Citation 16

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

5.

Commuting and Taxes: Theory, Empirics, and Welfare Implications

Downloads 386 ( 96,932)
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 272 (141,013)
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 114 (302,186)

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tax differentials, transportation, inter-jurisdictional competition, commuting

6.

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 358 (105,511)

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

7.

Local Policy Choice: Theory and Empirics

Downloads 353 (107,179)
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 322 (117,908)
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 31 (584,181)

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

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 204 (187,154)
Citation 4

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

9.

Sales Taxation, Spatial Agglomeration, and the Internet

Downloads 191 (198,690)
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 164 (226,949)
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 27 (610,292)

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

10.

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

Downloads 160 (231,471)
Citation 10

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 121 (289,546)

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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 39 (539,070)
Citation 7

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

11.

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 158 (234,033)
Citation 6

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

12.

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 146 (249,614)
Citation 2

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commodity taxation, tax competition, fiscal federalism

13.

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 128 (276,417)
Citation 2

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

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 113 (302,515)
Citation 35

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tax competition, local governments, commuting, labor mobility

15.

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 110 (308,259)
Citation 1

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

16.

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

Downloads 100 (328,733)
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 86 (364,734)

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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 14 (710,470)
Citation 4

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

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 82 (372,014)

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

18.

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 76 (388,760)

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19.

Dynamics of Policy Adoption with State Dependence

Downloads 54 (462,505)
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 (500,052)
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 7 (770,265)
Citation 2

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dynamics, fiscal competition, state dependence, externalities, borders

20.

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 (499,832)

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Commodity Taxation, Optimal Tax Systems, Lines, Borders

21.

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 40 (522,801)

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22.

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 27 (593,576)

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23.

The Effect of Taxes on Where Superstars Work

Posted: 19 Nov 2020 Last Revised: 30 Aug 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 0 (808,953)

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