Child Categories
Taxation - Corporate
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What Happens After a Holiday?: Long-Term Effects of the Repatriation Provision of the AJCA
October 19, 2022
Thomas J. Brennan, What Happens After a Holiday?: Long-Term Effects of the Repatriation Provision of the AJCA, 5 Nw. J. L. & Soc. Pol’y 1…
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Law and Finance: The Case of Constructive Sales
October 19, 2022
Thomas J. Brennan, Law and Finance: The Case of Constructive Sales, 5 Ann. Rev. Fin. Econ. 259 (2013).
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Pigouvian Taxation with Administrative Costs
October 19, 2022
A. Mitchell Polinsky & Steven Shavell, Pigouvian Taxation with Administrative Costs, 19 J. Pub. Econ. 385 (1982).
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Reducing Legal Noise: A Comment on Clark, The Morphogenesis of Subchapter C: An Essay in Statutory Evolution and Reform: Author’s Reply
October 19, 2022
Robert C. Clark, Reducing Legal Noise: A Comment on Clark, The Morphogenesis of Subchapter C: An Essay in Statutory Evolution and Reform: Author’s Reply, 87…
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Ending Tax Law’s Subsidy for Corporate Debt
October 19, 2022
Mark J. Roe & Michael Troege, Ending Tax Law’s Subsidy for Corporate Debt, Bloomberg Tax (Dec. 23, 2021).
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Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization, in After the Crash: Financial Crises and Regulatory…
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Mark J. Roe & Michael Tröge, The 2017 Tax Act’s Potential Impact on Bank Safety and Capitalization (Nov. 10, 2018).
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Containing Systemic Risk by Taxing Banks Properly
October 19, 2022
Mark J. Roe & Michael Troge, Containing Systemic Risk by Taxing Banks Properly, 35 Yale J. on Reg. 181 (2018).
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Mark J. Roe & Michael Troege, Degradation of the Financial System Due to the Structure of Corporate Taxation (Eur. Corp. Governance Inst. (ECGI) – Law…
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Delaware’s Shrinking Half-Life
October 19, 2022
Mark J. Roe, Delaware’s Shrinking Half-Life, 62 Stan. L. Rev. 125 (2009).
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Revisiting the Uneasy Case for Corporate Taxation in an Uneasy World
October 19, 2022
Mihir A. Desai & Dhammika Dharmapala, Revisiting the Uneasy Case for Corporate Taxation in an Uneasy World, 6 J. Brit. Acad. 247 (2018).
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The Debate on Corporate Tax Reform Just Started for Real
October 19, 2022
Mihir A. Desai, The Debate on Corporate Tax Reform Just Started for Real, HBR.org (May 1, 2017).
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Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., The Costs of Shared Ownership: Evidence from International Joint Ventures, 73 J. Fin. Econ.
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Reply to Grubert
October 19, 2022
Mihir A. Desai & James R. Hines Jr., Reply to Grubert, 58 Nat’l Tax J. 275 (2005).
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Mihir A. Desai, Dhammika Dharmapala & Winnie Fung, Taxation and the Evolution of Aggregate Corporate Ownership Concentration, in Taxing Corporate Income in the 21st Century…
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Mihir A. Desai & James R. Hines, Jr., Old Rules and New Realities: Corporate Tax Policy in a Global Setting, 57 Nat’l Tax J. 937…
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Investment, Overhang, and Tax Policy
October 19, 2022
Mihir A. Desai & Austan D. Goolsbee, Investment, Overhang, and Tax Policy, Brookings Papers on Econ. Activity, no. 2, 2004, at 285.
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Repatriation Taxes and Dividend Distortions
October 19, 2022
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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A Multinational Perspective on Capital Structure Choice and Internal Capital Markets
October 19, 2022
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., A Multinational Perspective on Capital Structure Choice and Internal Capital Markets, 59 J. Fin.
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Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment
October 19, 2022
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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Dividend Policy Inside the Multinational Firm
October 19, 2022
Mihir A. Desai, Fritz C. Foley & James R. Hines Jr., Dividend Policy Inside the Multinational Firm, 36 Fin. Mgmt. 5 (2007).
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The Degradation of Reported Corporate Profits
October 19, 2022
Mihir A. Desai, The Degradation of Reported Corporate Profits, J. Econ. Persp., Fall 2005, at 171.
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Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
October 19, 2022
Mihir A. Desai & James R. Hines Jr., Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions, 55 Nat’l Tax J. 409 (2002).
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Institutional Tax Clienteles and Payout Policy
October 19, 2022
Mihir A. Desai & Li Jin, Institutional Tax Clienteles and Payout Policy, 100 J. Fin. Econ. 68 (2011).
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Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition
October 19, 2022
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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Capital Controls, Liberalizations, and Foreign Direct Investment
October 19, 2022
Mihir A. Desai, C. Fritz Foley & James R. Hines, Capital Controls, Liberalizations, and Foreign Direct Investment, 19 Rev. Fin. Stud. 1433 (2006).
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Do Tax Havens Divert Economic Activity?
October 19, 2022
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Do Tax Havens Divert Economic Activity?, 90 Econ. Letters 219 (2006).
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The character and determinants of corporate capital gains
October 19, 2022
Mihir A. Desai & William M. Gentry, The Character and Determinants of Corporate Capital Gains, 18 Tax Pol’y & Econ. 1 (2004).
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“Basket Cases”: Tax Incentives and International Joint Venture Participation by American Multinational Firms
October 19, 2022
Mihir A. Desai & James R. Hines, “Basket Cases”: Tax Incentives and International Joint Venture Participation by American Multinational Firms, 71 J. Pub. Econ. 379…
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A Better Way to Tax U.S. Businesses
October 19, 2022
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
October 19, 2022
Mihir A. Desai, The Divergence between Book Income and Tax Income, 17 Tax Pol’y & Econ. 169 (2003).
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Theft and Taxes
October 19, 2022
Mihir A. Desai, Alexander Dyck & Luigi Zingales, Theft and Taxes, 84 J. Fin. Econ. 591 (2007).
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Trade Credit and Taxes
October 19, 2022
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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Corporate Tax Avoidance and High-Powered Incentives
October 19, 2022
Mihir A. Desai & Dhammika Dharmapala, Corporate Tax Avoidance and High-Powered Incentives, 79 J. Fin. Econ. 145 (2006).
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Corporate Tax Avoidance and Firm Value
October 19, 2022
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
October 19, 2022
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
October 19, 2022
Mihir A. Desai & Austan Goolsbee, Investment, Fiscal Policy, and Capital Overhang, 35 Brookings Papers on Econ. Activity 285 (2004).
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Taxes, Permits, and Climate Change
October 19, 2022
Louis Kaplow, Taxes, Permits, and Climate Change (NBER Working Paper No. w16268, Aug. 2010).
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Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax
October 19, 2022
Louis Kaplow, Fiscal Federalism and the Deductibility of State and Local Taxes Under the Federal Income Tax, 82 Va. L. Rev. 413 (1996).
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Seeking Relief When a Payroll Provider Victimizes Your Client
October 19, 2022
Keith Fogg, Seeking Relief When a Payroll Provider Victimizes Your Client, Practical Tax Law., Winter 2018, at 57.
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Can the Treasury Exempt Its Own Companies from Tax? The $45 Billion GM NOL Carryforward
October 19, 2022
J. Mark Ramseyer & Eric Bennett Rasmussen, Can the Treasury Exempt its Own Companies from Tax? The $45 Billion GM NOL Carryforward, 1 Cato Papers…
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Japanese Law: An Economic Approach
October 19, 2022
J. Mark Ramseyer & Minoru Nakazato, Japanese Law: An Economic Approach (Univ. of Chi. Press 1999).
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Enterprise Law Conference of 2014: Edited Transcript
October 19, 2022
Bruce E. Aronson, Kenneth Ayotte, Takaaki Eguchi, David Gamage, Mark P. Gergen, Gen Goto, Benjamin E. Hermalin, Yohsuke Higashi, Akio Hoshi, Hidefusa Iida, Hideshi Itoh,…
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Problems in Disposing of Interests in Close Corporations
October 19, 2022
David R. Herwitz, Alfred C. Clapp, Donald J. Evans, Edward C. Halbach, Donald McDonald, John S. Nolan & Graham L. Sterling, Problems in Disposing of…
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Stock Redemptions and the Accumulated Earnings Tax
October 19, 2022
David R. Herwitz, Stock Redemptions and the Accumulated Earnings Tax, 74 Harv. L. Rev. 866 (1961).
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Installment Repurchase of Stock: Surplus Limitations
October 19, 2022
David R. Herwitz, Installment Repurchase of Stock: Surplus Limitations, 79 Harv. L. Rev. 303 (1965).
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Allocation of Stock Between Services and Capital in the Organization of a Close Corporation
October 19, 2022
David R. Herwitz, Allocation of Stock Between Services and Capital in the Organization of a Close Corporation, 75 Harv. L. Rev. 1098 (1962).