Child Categories
Taxation - Corporate
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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
July 14, 2026
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
July 14, 2026
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
July 14, 2026
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
July 14, 2026
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
July 14, 2026
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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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?
July 14, 2026
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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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
July 14, 2026
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
July 14, 2026
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
July 14, 2026
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
July 14, 2026
Mihir A. Desai, Alexander Dyck & Luigi Zingales, Theft and Taxes, 84 J. Fin. Econ. 591 (2007).
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Trade Credit and Taxes
July 14, 2026
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
July 14, 2026
Mihir A. Desai & Dhammika Dharmapala, Corporate Tax Avoidance and High-Powered Incentives, 79 J. Fin. Econ. 145 (2006).
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Mihir A. Desai & Dhammika Dharmapala, Taxes, Institutions and Foreign Diversification Opportunities, 93 J. Pub. Econ. 703 (2009).
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Corporate Tax Avoidance and Firm Value
July 14, 2026
Mihir A. Desai & Dhammika Dharmapala, Corporate Tax Avoidance and Firm Value, 91 Rev. Econ. & Stat. 537 (2009).
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Investment, Fiscal Policy, and Capital Overhang
July 14, 2026
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
July 14, 2026
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
July 14, 2026
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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Keith Fogg, Seeking Relief When a Payroll Provider Victimizes Your Client, Practical Tax Law., Winter 2018, at 57.