arbiter
JournalsPricingAccount

Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future

David R. Agrawal

Public Budgeting & Finance2026https://doi.org/10.1111/pbaf.70022article
ABDC C
Weight
0.50

What the paper says

Abstract I survey recent research on subnational income tax policy, arguing that a defining feature is geography. Geographic boundaries limit the power of subnational governments to tax people and activities. The article discusses where income should be taxed and the effects of these tax rules on the interjurisdictional mobility of people and jobs. I examine how mobility can heighten tax competition and limit the ability of subnational governments to engage in redistribution. I discuss how telework will influence the income tax by decoupling the locations of the employee and employer. Important areas for future research for the coming decades are highlighted.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.1111/pbaf.70022

Or copy a formatted citation

@article{david2026,
  title        = {{Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future}},
  author       = {David R. Agrawal},
  journal      = {Public Budgeting & Finance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/pbaf.70022},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Lessons on State and Local Income Taxes From the Twenty‐First Century and Challenges for the Future

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.