Parent Categories
Taxation
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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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Dividend Policy Inside the Firm
October 19, 2022
Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., Dividend Policy Inside the Firm (Nat’l Bureau of Econ. Rsch., Working Paper No. 8698,…
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Exchange Rates and Tax-Based Export Promotion
October 19, 2022
Mihir A. Desai & James R. Hines, Jr., Exchange Rates and Tax-Based Export Promotion (Nat’l Bureau of Econ. Rsch., Working Paper No. 8121, 2001).
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Mihir A. Desai & James R. Hines, Jr., “Basket” Cases: International Joint Ventures after the Tax Reform Act of 1986 (Nat’l Bureau of Econ. Rsch.,…
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Economic Effects of Regional Tax Havens
October 19, 2022
Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., Economic Effects of Regional Tax Havens (Nat’l Bureau of Econ. Rsch. Working Paper No.
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The Uneasy Marriage of Export Incentives and the Income Tax
October 19, 2022
Mihir A. Desai & James R. Hines, Jr., The Uneasy Marriage of Export Incentives and the Income Tax (Nat’l Bureau of Econ. Rsch. Working Paper…
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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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Sharing the Spoils: Taxing International Human Capital Flows
October 19, 2022
Mihir A. Desai, Devesh Kapur & John McHale, Sharing the Spoils: Taxing International Human Capital Flows, 11 Int’l Tax & Pub. Fin. 663 (2004).
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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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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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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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Interest Deductions in a Multijurisdictional World
October 19, 2022
Mihir A. Desai & Dhammika Dharmapala, Interest Deductions in a Multijurisdictional World, 68 Nat’l. Tax J. 653 (2015).
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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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Excess Capital Flows and the Burden of Inflation in Open Economies
October 19, 2022
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
October 19, 2022
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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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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Do Strong Fences Make Strong Neighbors?
October 19, 2022
Mihir A. Desai & Dhammika Dharmapala, Do Strong Fences Make Strong Neighbors?, 63 Nat’l. Tax J. 723 (2010).
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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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Tax Policy and the Efficiency of U.S. Direct Investment Abroad
October 19, 2022
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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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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Dividend Taxes and International Portfolio Choice
October 19, 2022
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 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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The Administrative Law of Borrowed Regulations: Legal Questions Regarding the Bankruptcy Law’s Incorporation of IRS Standards
October 19, 2022
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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Intergovernmental Immunities in Litigation, Taxation, and Regulation: Separation of Powers Issues in Controversies about Federalism
October 19, 2022
Laurence H. Tribe, Intergovernmental Immunities in Litigation, Taxation, and Regulation: Separation of Powers Issues in Controversies about Federalism, 89 Harv. L. Rev. 682 (1976).
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Market Power and Income Taxation
October 19, 2022
Louis Kaplow, Market Power and Income Taxation, 13 Am. Econ. J.: Econ. Pol’y 329 (2021).
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Evaluating Public Goods and Regulations: Response
October 19, 2022
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
October 19, 2022
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
October 19, 2022
Louis Kaplow, Income Taxation and Optimal Policies, in 4 The New Palgrave Dictionary of Economics 170 (Steven N. Durlauf & Lawrence E. Blume eds., 2d…
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On the Taxation of Private Transfers
October 19, 2022
Louis Kaplow, On the Taxation of Private Transfers, 63 Tax L. Rev. 187 (2009).
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Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).