Dear colleagues, in the name of the Department of Economics, JKU Linz, I cordially invite you to our research seminar: Our next speaker, 23rd of June, 2021, 4pm David Agrawal (University of Kentucky) https://www.uky.edu/~drag222/ <https://www.uky.edu/~drag222/> "The Effect of Taxes on Where Superstars Work“ https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3718441 <https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3718441> Abstract: Prior studies show that taxes matter for the residential locations of high-income earners. But, states raise a significant share of income taxes from nonresidents, especially superstars. Using superstar athletes and variation in state tax rates, we provide causal evidence on the effect of the net-of-participation tax rate on the location of labor supply. The elasticity of working in a state is 0.32, with larger effects at the top of the earnings distribution. Our results suggest a novel margin of labor supply responses for top-earners: the spatial relocation of labor supply by nonresidents. David R. Agrawal is an Associate Professor in the Martin School of Public Policy & Administration and the Department of Economics at the University of Kentucky and a Fellow in the CESifo Network. He is Editor-in-Chief of International Tax and Public Finance. David's primary field of research is public finance - with an emphasis on taxation and fiscal federalism. David's research agenda focuses on theoretical and empirical models of: tax competition and fiscal federalism, the mobility of people and firms in response to taxes, and sales and excise taxes. Selected publications: * The Internet as a Tax Haven?, American Economic Journal: Economic Policy, forthcoming * Technology and Tax Systems (with David Wildasin), Journal of Public Economics, May 2020 *Will Destination-based Taxes Be Fully Exploited When Available? An Application to the U.S. Commodity Tax System (with Mohammed Mardan), Journal of Public Economics, January 2019 * The Tax Gradient: Spatial Aspects of Fiscal Competition, American Economic Journal: Economic Policy, May 2015 Please register at https://www.jku.at/en/department-of-economics/research/research-events/onlin... <https://www.jku.at/en/department-of-economics/research/research-events/online-research-seminar/> for the zoom link. With best regards, René Böheim -- PD René Böheim, PhD Department of Economics JOHANNES KEPLER UNIVERSITÄT LINZ Altenberger Straße 69 4040 Linz, Österreich P +43-732-2468-7369 www.econ.jku.at/boeheim <http://www.econ.jku.at/boeheim> Research: http://ideas.repec.org/e/pbh15.html <http://ideas.repec.org/e/pbh15.html>