David R. Agrawal

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

Assistant Professor

433 Patterson Office Tower

Lexington, KY 40506-0027

United States

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

University of Kentucky - Department of Economics

Assistant Professor

Lexington, KY 40506

United States

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

CESifo (Center for Economic Studies and Ifo Institute)

Affiliate Member

Poschinger Str. 5

Munich, DE-81679

Germany

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

SCHOLARLY PAPERS

15

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3,506

CITATIONS
Rank 30,702

SSRN RANKINGS

Top 30,702

in Total Papers Citations

7

Scholarly Papers (15)

1.

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

Number of pages: 80 Posted: 21 Sep 2013 Last Revised: 17 Feb 2017
David R. Agrawal
University of Kentucky - James W. Martin School of Public Policy and Administration
Downloads 872 (25,698)

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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 - Institut d'Economia de Barcelona (IEB)
Downloads 489 (54,943)

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Migration, Taxes, Mobility, Rich, 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 26 (490,341)

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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

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 11 (584,892)

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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 7 (611,206)

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Migration, Taxes, Mobility, Rich, Fiscal Decentralization

3.

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 465 (59,190)
Citation 4

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

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 - Gatton College of Business and Economics
Downloads 252 (117,944)

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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 - Gatton College of Business and Economics
Downloads 102 (257,554)

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tax differentials, transportation, inter-jurisdictional competition, commuting

Commuting and Taxes: Theory, Empirics and Welfare Implications

The Economic Journal, Vol. 128, Issue 616, pp. 2969-3007, 2018
Number of pages: 39 Posted: 11 Dec 2018
David R. Agrawal and William H. Hoyt
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Kentucky - Gatton College of Business and Economics
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5.

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 319 (92,093)

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

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 118 (231,802)

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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 38 (431,940)

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

7.

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 138 (204,464)
Citation 1

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commodity taxation, tax competition, fiscal federalism

8.

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 116 (233,710)
Citation 1

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

9.

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 111 (241,153)

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

10.

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 110 (242,744)

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

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 104 (252,495)

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

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 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 Science
Downloads 82 (296,716)

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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 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 Science
Downloads 6 (617,959)

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

13.

Tax Incidence in a Multi-Product World: Theoretical Foundations and Empirical Implications

Number of pages: 66 Posted: 16 May 2018 Last Revised: 02 Apr 2019
David R. Agrawal and William H. Hoyt
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Kentucky - Gatton College of Business and Economics
Downloads 59 (351,637)

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Tax Incidence, Multi-Market, Cascading, Sales Taxes, VAT

14.

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 41 (411,100)
Citation 1

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Commodity Taxation, Optimal Tax Systems, Lines, Borders

15.

A Spatial Model with Discrete Policy Choices That May Not Match: The Case of Regulatory Competition

Number of pages: 50 Posted: 15 Feb 2017 Last Revised: 28 Jul 2017
David R. Agrawal and Gregory Trandel
University of Kentucky - James W. Martin School of Public Policy and Administration and University of Georgia
Downloads 40 (414,919)

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Regulatory Competition, Fiscal Competition, Externalities, Path Dependence, Borders