The standard model of strategic tax competition assumes that government policymakers are perfectly benevolent, acting solely to maximize the utility of the representative resident in their jurisdiction. We depart from this assumption by allowing for the possibility that policymakers also may be...

Introduction -- Economic inequality, federalism and the new economic populism -- Growing inequality and public awareness of inequality in the States -- Awareness of inequality and government liberalism -- Taxing the rich : the initiative, attitudes toward inequality, and Washington's proposition...

The U.S. Supreme Court decision in the landmark 2018 Wayfair case greatly improved state governments' ability to enforce collection of sales taxes on a destination basis. This has reduced state tax competition with an essentially-untaxed internet, but has brought traditional cross-border...