Taxation

Mihir A. Desai & Dhammika Dharmapala, Do Strong Fences Make Strong Neighbors?, 63 Nat’l. Tax J. 723 (2010).

Mihir A. Desai & James R. Hines, “Basket Cases”: Tax Incentives and International Joint Venture Participation by American Multinational Firms, 71 J. Pub. Econ. 379…

Mihir A. Desai, A Better Way to Tax U.S. Businesses, 90 Harv. Bus. Rev. 134 (2012).

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.

Mihir A. Desai, The Divergence between Book Income and Tax Income, 17 Tax Pol’y & Econ. 169 (2003).

Mihir A. Desai, Alexander Dyck & Luigi Zingales, Theft and Taxes, 84 J. Fin. Econ. 591 (2007).

Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Trade Credit and Taxes, 98 Rev. Econ. and Stat. 132 (2016).

Mihir A. Desai & Dhammika Dharmapala, Dividend Taxes and International Portfolio Choice, 93 Rev. Econ. and Stat. 266 (2011).

Mihir A. Desai & Dhammika Dharmapala, Corporate Tax Avoidance and High-Powered Incentives, 79 J. Fin. Econ. 145 (2006).

Mihir A. Desai & Dhammika Dharmapala, Taxes, Institutions and Foreign Diversification Opportunities, 93 J. Pub. Econ. 703 (2009).

Mihir A. Desai & Austan Goolsbee, Investment, Fiscal Policy, and Capital Overhang, 35 Brookings Papers on Econ. Activity 285 (2004).

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.

Laurence H. Tribe, Intergovernmental Immunities in Litigation, Taxation, and Regulation: Separation of Powers Issues in Controversies about Federalism, 89 Harv. L. Rev. 682 (1976).

Louis Kaplow, Optimal Income Taxation and Charitable Giving, 38 Tax Pol’y & Econ. 123 (2024).

Louis Kaplow, A Note on Horizontal Equity, 1 Fla. Tax Rev. 191 (1992).

Louis Kaplow, Optimal Income Taxation (Nat’l Bureau of Econ. Rsch., Working Paper No. 30199, 2022).

Louis Kaplow, Evaluating Public Goods and Regulations: Response, 19 J. Econ. Persp. 233 (2005).

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…

Louis Kaplow, Income Taxation and Optimal Policies, in 4 The New Palgrave Dictionary of Economics 170 (Steven N. Durlauf & Lawrence E. Blume eds., 2d…

Louis Kaplow, On the Taxation of Private Transfers, 63 Tax L. Rev. 187 (2009).

Louis Kaplow, A Unified Perspective on Efficiency, Redistribution, and Public Policy, 73 Nat’l Tax J. 429 (2020).