Parent Categories
Taxation
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“Basket Cases”: Tax Incentives and International Joint Venture Participation by American Multinational Firms
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
Mihir A. Desai, Alexander Dyck & Luigi Zingales, Theft and Taxes, 84 J. Fin. Econ. 591 (2007).
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Trade Credit and Taxes
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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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A Note on Horizontal Equity
January 25, 2024
Louis Kaplow, A Note on Horizontal Equity, 1 Fla. Tax Rev. 191 (1992).
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Market Power and Income Taxation
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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
January 25, 2024
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).
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Market Power and Income Taxation
January 25, 2024
Louis Kaplow, Market Power and Income Taxation (Harv. L. Sch. John M. Olin Ctr. Discussion Paper No. 994, NBER Working Paper No. w25578, Mar. 6,…