David R Agrawal
Biographic Data
| ID | 5731010 |
|---|---|
| NAME | David R Agrawal |
| GIVEN NAMES | David R |
| FAMILY NAME | Agrawal |
| SIGNATURE | AGRAWAL D R |
| AFFILIATIONS | University of Kentucky |
| ORCID | 0000-0001-8480-1849 |
| VERIFIED | Yes |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 5 |
| AUTHOR COUNT | 6 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2016 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 1 |
The Effects of Adopting a Value Added Tax on Firms
This paper studies the effects of transitioning from a system of sales taxes to a value-added tax (VAT) on firm-level outcomes. We construct a dataset of product- and state-specific tax rates before and after India gradually switched from a sales tax to a VAT. Exploiting staggered state-level adoptions, we first show that following the transition, effective tax rates declined substantially and complexity as measured by various proxies generally a…
Taxes and telework: The impacts of state income taxes in a work-from-home economy
Redistribution In A Globalized World
Due to technological change, the opening of borders, and increased economic integration, the financial costs of relocating businesses and factors of production, moving residences, changing jobs, and transporting goods and services across borders pose new challenges for countries and subnational governments seeking to implement redistributive policies. This increasing mobility across borders implies that redistributive policies may amplify interju…
Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms
A Spanish reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. Using administrative data, we find that conditional on moving, taxes have a significant effect on location choice. A 1% increase in the net-of-tax rate for a region relative to others increases the probability of moving to that region by 1.7 percentage points. We estimate an elasticity of the number of top taxpayers with respect to …
Commuting and Taxes: Theory, Empirics and Welfare Implications
We examine the effect of interstate differences in income taxes on commuting times. Our theoretical model introduces a border into a model of an urban area and shows that differences in average tax rates distort commuting patterns, but the sign of the effect depends on whether taxes are residence‐based or employment‐based. Empirically, tax differentials have a large effect on commuting times for affluent households and mobile households. We show …
Local fiscal competition: An application to sales taxation with multiple federations
Commuting and Taxes: Theory, Empirics and Welfare Implications
We examine the effect of interstate differences in income taxes on commuting times. Our theoretical model introduces a border into a model of an urban area and shows that differences in average tax rates distort commuting patterns, but the sign of the effect depends on whether taxes are residence‐based or employment‐based. Empirically, tax differentials have a large effect on commuting times for affluent households and mobile households. We show …
Local fiscal competition: An application to sales taxation with multiple federations
Local fiscal competition: An application to sales taxation with multiple federations
Commuting and Taxes: Theory, Empirics and Welfare Implications
We examine the effect of interstate differences in income taxes on commuting times. Our theoretical model introduces a border into a model of an urban area and shows that differences in average tax rates distort commuting patterns, but the sign of the effect depends on whether taxes are residence‐based or employment‐based. Empirically, tax differentials have a large effect on commuting times for affluent households and mobile households. We show …
Relocation of the Rich: Migration in Response to Top Tax Rate Changes from Spanish Reforms
A Spanish reform granted regions the authority to set income tax rates, resulting in substantial tax differentials. Using administrative data, we find that conditional on moving, taxes have a significant effect on location choice. A 1% increase in the net-of-tax rate for a region relative to others increases the probability of moving to that region by 1.7 percentage points. We estimate an elasticity of the number of top taxpayers with respect to …
Redistribution In A Globalized World
Due to technological change, the opening of borders, and increased economic integration, the financial costs of relocating businesses and factors of production, moving residences, changing jobs, and transporting goods and services across borders pose new challenges for countries and subnational governments seeking to implement redistributive policies. This increasing mobility across borders implies that redistributive policies may amplify interju…
The Effects of Adopting a Value Added Tax on Firms
This paper studies the effects of transitioning from a system of sales taxes to a value-added tax (VAT) on firm-level outcomes. We construct a dataset of product- and state-specific tax rates before and after India gradually switched from a sales tax to a VAT. Exploiting staggered state-level adoptions, we first show that following the transition, effective tax rates declined substantially and complexity as measured by various proxies generally a…
Taxes and telework: The impacts of state income taxes in a work-from-home economy
Economics (6 works) · Fiscal Policy and Economic Growth (5 works) · Public economics (5 works) · Business (3 works) · Local Government Finance and Decentralization (3 works) · Monetary economics (3 works) · Tax reform (3 works) · Value-added tax (3 works) · Ad valorem tax (2 works) · Corporate Taxation and Avoidance (2 works)