Child Categories
Tax Policy
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Repatriation Taxes and Dividend Distortions
November 29, 2023
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Repatriation Taxes and Dividend Distortions, 54 Nat’l Tax J. 829 (2001).
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Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
November 29, 2023
Mihir A. Desai & Dhammika Dharmapala, Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment, 62 Nat’l. Tax J. 169 (2009).
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Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment, in Foreign Direct Investment…
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Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition
November 29, 2023
Mihir A. Desai, Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition, 1998 Nat’l Tax Ass’n Proc. Ninety-First Ann. Conf.
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Interest Deductions in a Multijurisdictional World
November 29, 2023
Mihir A. Desai & Dhammika Dharmapala, Interest Deductions in a Multijurisdictional World, 68 Nat’l. Tax J. 653 (2015).
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Excess Capital Flows and the Burden of Inflation in Open Economies
November 29, 2023
Mihir A. Desai & James R. Hines Jr., Excess Capital Flows and the Burden of Inflation in Open Economies, in The Costs and Benefits of…
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The Demand for Tax Haven Operations
November 29, 2023
Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., The Demand for Tax Haven Operations, 90 J. Pub. Econ. 513 (2006).
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Do Strong Fences Make Strong Neighbors?
November 29, 2023
Mihir A. Desai & Dhammika Dharmapala, Do Strong Fences Make Strong Neighbors?, 63 Nat’l. Tax J. 723 (2010).
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A Better Way to Tax U.S. Businesses
November 29, 2023
Mihir A. Desai, A Better Way to Tax U.S. Businesses, 90 Harv. Bus. Rev. 134 (2012).
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The Divergence between Book Income and Tax Income
November 29, 2023
Mihir A. Desai, The Divergence between Book Income and Tax Income, 17 Tax Pol’y & Econ. 169 (2003).
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Tax Policy and the Efficiency of U.S. Direct Investment Abroad
November 29, 2023
Mihir A. Desai, Fritz C. Foley & James R. Hines Jr., Tax Policy and the Efficiency of U.S. Direct Investment Abroad, 64 Nat’l. Tax J.
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Trade Credit and Taxes
November 29, 2023
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Trade Credit and Taxes, 98 Rev. Econ. and Stat. 132 (2016).
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Dividend Taxes and International Portfolio Choice
November 29, 2023
Mihir A. Desai & Dhammika Dharmapala, Dividend Taxes and International Portfolio Choice, 93 Rev. Econ. and Stat. 266 (2011).
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Corporate Tax Avoidance and Firm Value
November 29, 2023
Mihir A. Desai & Dhammika Dharmapala, Corporate Tax Avoidance and Firm Value, 91 Rev. Econ. & Stat. 537 (2009).
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Taxes, Institutions and Foreign Diversification Opportunities
November 29, 2023
Mihir A. Desai & Dhammika Dharmapala, Taxes, Institutions and Foreign Diversification Opportunities, 93 J. Pub. Econ. 703 (2009).
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Investment, Fiscal Policy, and Capital Overhang
November 29, 2023
Mihir A. Desai & Austan Goolsbee, Investment, Fiscal Policy, and Capital Overhang, 35 Brookings Papers on Econ. Activity 285 (2004).
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The Administrative Law of Borrowed Regulations: Legal Questions Regarding the Bankruptcy Law’s Incorporation of IRS Standards
November 29, 2023
Matthew C. Stephenson & Kristin E. Hickman, The Administrative Law of Borrowed Regulations: Legal Questions Regarding the Bankruptcy Law’s Incorporation of IRS Standards, Norton Bankr.
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A Note on Horizontal Equity
November 29, 2023
Louis Kaplow, A Note on Horizontal Equity, 1 Fla. Tax Rev. 191 (1992).
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Evaluating Public Goods and Regulations: Response
November 29, 2023
Louis Kaplow, Evaluating Public Goods and Regulations: Response, 19 J. Econ. Persp. 233 (2005).
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Savings Incentives in a Hybrid Income Tax: Comment
November 29, 2023
Louis Kaplow, Savings Incentives in a Hybrid Income Tax: Comment, in Uneasy Compromise: Problems of a Hybrid Income-Consumption Tax 300 (Henry J. Aaron, Harvey Galper…
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Income Taxation and Optimal Policies
November 29, 2023
Louis Kaplow, Income Taxation and Optimal Policies, in 4 The New Palgrave Dictionary of Economics 170 (Steven N. Durlauf & Lawrence E. Blume eds., 2d…