Details about Dhammika Dharmapala
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Short-id: pdh6
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Working Papers
2020
- A New Measure of Foreign Rule Based on Genetic Distance
CESifo Working Paper Series, CESifo  View citations (1)
See also Journal Article in Economic Inquiry (2021)
- Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?
CESifo Working Paper Series, CESifo View citations (3)
- The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals
CESifo Working Paper Series, CESifo
See also Journal Article in National Tax Journal (2020)
2019
- Collective Bargaining and Police Misconduct: Evidence from Florida
CESifo Working Paper Series, CESifo View citations (1)
2018
- The Consequences of the TCJA's International Provisions: Lessons from Existing Research
CESifo Working Paper Series, CESifo View citations (4)
2017
- Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints
CESifo Working Paper Series, CESifo View citations (1)
2016
- Cross-Border Tax Evasion under a Unilateral FATCA Regime
CESifo Working Paper Series, CESifo View citations (10)
See also Journal Article in Journal of Public Economics (2016)
- Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(b)
CESifo Working Paper Series, CESifo View citations (1)
- Introduction to the special issue on Taxation in a Global Economy
Munich Reprints in Economics, University of Munich, Department of Economics
See also Journal Article in International Tax and Public Finance (2016)
- Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms
CESifo Working Paper Series, CESifo
- The Economics of Corporate and Business Tax Reform
CESifo Working Paper Series, CESifo View citations (3)
Also in Working Papers, Oxford University Centre for Business Taxation (2016) View citations (5)
- The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013
CESifo Working Paper Series, CESifo View citations (1)
See also Journal Article in International Review of Law and Economics (2018)
2015
- Interest Deductions in a Multijurisdictional World
CESifo Working Paper Series, CESifo View citations (8)
See also Journal Article in National Tax Journal (2015)
- Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure
CESifo Working Paper Series, CESifo
See also Journal Article in The Journal of Legal Studies (2016)
- The governments of many developing countries seek to attract inbound foreign direct investment (FDI) through the use of tax incentives for multinational corporations (MNCs). The effectiveness of these tax incentives depends crucially on MNCs¡¯ residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing provisions are included in many bilateral tax treaties to prevent host country tax incentives being nullified by residence country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD countries in 113 developing and transition economies over the period 2002-2012 (with 8189 observations on 1103 country pairs), coding tax sparing provisions in all bilateral tax treaties among these countries. We find that tax sparing agreements are associated with a 30 percent increase in bilateral FDI stocks. The estimated effect is concentrated in the year that tax sparing comes into force and the subsequent years, with no effects in prior years, and is thus consistent with a causal interpretation. Four countries - Norway in 2004, and the U.K., Japan, and New Zealand in 2009 - enacted tax reforms that moved them from worldwide to territorial taxation, potentially changing the value of their preexisting tax sparing agreements. However, there is no detectable effect of these reforms on bilateral FDI in tax sparing countries, relative to nonsparing countries. These results are consistent with tax sparing being an important determinant of FDI in developing countries for MNCs from both worldwide and territorial home countries
Working Papers, Oxford University Centre for Business Taxation View citations (1)
2014
- The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012
CESifo Working Paper Series, CESifo View citations (1)
See also Journal Article in Journal of Law, Finance, and Accounting (2016)
- What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
CESifo Working Paper Series, CESifo View citations (174)
See also Journal Article in Fiscal Studies (2014)
2012
- Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals
CESifo Working Paper Series, CESifo View citations (2)
Also in Working Papers, Oxford University Centre for Business Taxation (2011) View citations (4)
FZID Discussion Papers, University of Hohenheim, Center for Research on Innovation and Services (FZID) (2011) View citations (4)
See also Journal Article in Journal of Public Economics (2013)
- Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence
Working papers, University of Connecticut, Department of Economics View citations (2)
Also in Working papers, University of Connecticut, Department of Economics (2003) View citations (3)
See also Chapter (2013)
2010
- Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit
Scholarly Articles, Harvard Kennedy School of Government View citations (4)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2008) View citations (2)
See also Chapter (2010)
2009
- Dividend Taxes and International Portfolio Choice
Working Papers, Oxford University Centre for Business Taxation View citations (3)
See also Journal Article in The Review of Economics and Statistics (2011)
- Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
See also Journal Article in Journal of Finance (2011)
2008
- Investable Tax Credits: The Case of the Low Income Housing Tax Credit
Working Paper Series, Harvard University, John F. Kennedy School of Government View citations (3)
- Taxes, Institutions and Foreign Diversification Opportunities
Working Papers, Oxford University Centre for Business Taxation View citations (2)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2007) View citations (8)
See also Journal Article in Journal of Public Economics (2009)
- What Problems and Opportunities are Created by Tax Havens?
Working Papers, Oxford University Centre for Business Taxation View citations (110)
See also Journal Article in Oxford Review of Economic Policy (2008)
2007
- Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)
2006
- Which Countries Become Tax Havens?
NBER Working Papers, National Bureau of Economic Research, Inc View citations (30)
See also Journal Article in Journal of Public Economics (2009)
2005
- Corporate Tax Avoidance and Firm Value
NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
See also Journal Article in The Review of Economics and Statistics (2009)
- Taxation and the Evolution of Aggregate Corporate Ownership Concentration
NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)
2004
- A Median Voter Theorem for Postelection Politics
Econometric Society 2004 North American Summer Meetings, Econometric Society
Also in Working papers, University of Connecticut, Department of Economics (2003)
Working Papers ERMES, ERMES, University Paris 2 (2004)
- Corporate Tax Avoidance and High Powered Incentives
Working papers, University of Connecticut, Department of Economics View citations (11)
Also in NBER Working Papers, National Bureau of Economic Research, Inc (2004) View citations (10)
American Law & Economics Association Annual Meetings, American Law & Economics Association
See also Journal Article in Journal of Financial Economics (2006)
2003
- Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence
Working papers, University of Connecticut, Department of Economics View citations (7)
See also Journal Article in The B.E. Journal of Economic Analysis & Policy (2004)
- Words that Kill? Economic Perspectives on Hate Speech and Hate Crimes
Working papers, University of Connecticut, Department of Economics
2002
- Bilateral Accidents with Intrinsically Interdependent Costs of Precaution
Working papers, University of Connecticut, Department of Economics View citations (6)
See also Journal Article in The Journal of Legal Studies (2005)
- Legislative Bargaining and Incremental Budgeting
Working papers, University of Connecticut, Department of Economics
- Penalty Enhancement for Hate Crimes: An Economic Analysis
Working papers, University of Connecticut, Department of Economics View citations (2)
See also Journal Article in American Law and Economics Review (2004)
- The Congressional Budget Process and the Aggregate Level of Spending
Working papers, University of Connecticut, Department of Economics View citations (1)
2001
- A Neglected Interdependency in Liability Theory
Discussion Papers, Resources for the Future
Also in Discussion Papers, Resources For the Future (2001) View citations (1)
- Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections
Public Economics, University Library of Munich, Germany
See also Journal Article in Public Choice (2002)
1991
- Ricardo on the Relationship Between Pricing and Distribution: A survey of the secondary literature
Economics Discussion / Working Papers, The University of Western Australia, Department of Economics
Journal Articles
2021
- A NEW MEASURE OF FOREIGN RULE BASED ON GENETIC DISTANCE
Economic Inquiry, 2021, 59, (2), 622-647
See also Working Paper (2020)
2020
- The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals
National Tax Journal, 2020, 73, (4), 1047-1064
See also Working Paper (2020)
2019
- Profit Shifting in a Globalized World
AEA Papers and Proceedings, 2019, 109, 488-92 View citations (9)
- Stock Market Reactions to India's 2016 Demonetization
Journal of Empirical Legal Studies, 2019, 16, (2), 281-317
- Tax sparing agreements, territorial tax reforms, and foreign direct investment
Journal of Public Economics, 2019, 169, (C), 89-108 View citations (8)
2018
- The Consequences of the Tax Cut and Jobs Act's International Provisions: Lessons from Existing Research
National Tax Journal, 2018, 71, (4), 707-728 View citations (8)
- The impact of mandated corporate social responsibility: Evidence from India’s Companies Act of 2013
International Review of Law and Economics, 2018, 56, (C), 92-104 View citations (12)
See also Working Paper (2016)
2017
- “PAY IT FORWARD” AND HIGHER EDUCATION SUBSIDIES: A MEDIAN VOTER MODEL
Contemporary Economic Policy, 2017, 35, (4), 615-629
2016
- Cross-border tax evasion under a unilateral FATCA regime
Journal of Public Economics, 2016, 141, (C), 29-37 View citations (11)
See also Working Paper (2016)
- Introduction to the special issue on Taxation in a Global Economy
International Tax and Public Finance, 2016, 23, (4), 603-606
See also Working Paper (2016)
- Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure
The Journal of Legal Studies, 2016, 45, (1), 105 - 141 View citations (8)
See also Working Paper (2015)
- The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012
Journal of Law, Finance, and Accounting, 2016, 1, (1), 139-186 View citations (4)
See also Working Paper (2014)
2015
- Base Erosion and Profit Shifting: A Simple Conceptual Framework
ifo DICE Report, 2015, 12, (04), 08-14
- Interest Deductions in a Multijurisdictional World
National Tax Journal, 2015, 68, (3), 653-680 View citations (8)
See also Working Paper (2015)
2014
- What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature
Fiscal Studies, 2014, 35, 421-448 View citations (186)
See also Working Paper (2014)
2013
- Corporate Governance, Enforcement, and Firm Value: Evidence from India
Journal of Law, Economics, and Organization, 2013, 29, (5), 1056-1084 View citations (20)
- Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals
Journal of Public Economics, 2013, 97, (C), 95-107 View citations (122)
See also Working Paper (2012)
2011
- Dividend Taxes and International Portfolio Choice
The Review of Economics and Statistics, 2011, 93, (1), 266-284 View citations (38)
See also Working Paper (2009)
- Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs
Journal of Public Economics, 2011, 95, (9), 1036-1047 View citations (67)
Also in Journal of Public Economics, 2011, 95, (9-10), 1036-1047 (2011) View citations (63)
- Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
Journal of Finance, 2011, 66, (3), 753-787 View citations (83)
See also Working Paper (2009)
2010
- Do Strong Fences Make Strong Neighbors?
National Tax Journal, 2010, 63, (4), 723-40 View citations (1)
2009
- Belief in a Just World, Blaming the Victim, and Hate Crime Statutes
Review of Law & Economics, 2009, 5, (1), 311-345 View citations (2)
- Corporate Tax Avoidance and Firm Value
The Review of Economics and Statistics, 2009, 91, (3), 537-546 View citations (166)
See also Working Paper (2005)
- Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment
National Tax Journal, 2009, 62, (1), 169-86 View citations (32)
- Taxes, institutions and foreign diversification opportunities
Journal of Public Economics, 2009, 93, (5-6), 703-714 View citations (10)
See also Working Paper (2008)
- Which countries become tax havens?
Journal of Public Economics, 2009, 93, (9-10), 1058-1068 View citations (180)
See also Working Paper (2006)
2008
- What problems and opportunities are created by tax havens?
Oxford Review of Economic Policy, 2008, 24, (4), 661-679 View citations (109)
See also Working Paper (2008)
2006
- Corporate tax avoidance and high-powered incentives
Journal of Financial Economics, 2006, 79, (1), 145-179 View citations (282)
See also Working Paper (2004)
- The Congressional budget process, aggregate spending, and statutory budget rules
Journal of Public Economics, 2006, 90, (1-2), 119-141 View citations (3)
2005
- Bilateral Accidents with Intrinsically Interdependent Costs of Precaution
The Journal of Legal Studies, 2005, 34, (1), 239-272 View citations (14)
See also Working Paper (2002)
- Words That Kill? An Economic Model of the Influence of Speech on Behavior (with Particular Reference to Hate Speech)
The Journal of Legal Studies, 2005, 34, (1), 93-136 View citations (2)
2004
- Penalty Enhancement for Hate Crimes: An Economic Analysis
American Law and Economics Review, 2004, 6, (1), 185-207 View citations (14)
See also Working Paper (2002)
- Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence
The B.E. Journal of Economic Analysis & Policy, 2004, 3, (1), 1-23 View citations (24)
See also Working Paper (2003)
2003
- Budgetary Policy with Unified and Decentralized Appropriations Authority
Public Choice, 2003, 115, (3-4), 347-67 View citations (4)
- The Condorcet Jury Theorem and the Expressive Function of Law: A Theory of Informative Law
American Law and Economics Review, 2003, 5, (1), 1-31 View citations (21)
2002
- An Economic Analysis of "Riding to Hounds": Pierson v. Post
Journal of Law, Economics, and Organization, 2002, 18, (1), 39-66 View citations (1)
- Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections
Public Choice, 2002, 112, (1-2), 81-114 View citations (20)
See also Working Paper (2001)
- Campaign War Chests, Entry Deterrence, and Voter Rationality
Economics and Politics, 2002, 14, (3), 325-350 View citations (2)
1999
- Comparing tax expenditures and direct subsidies: the role of legislative committee structure
Journal of Public Economics, 1999, 72, (3), 421-454 View citations (18)
1993
- On the History and Methodology of Econometrics
Journal of Economic Surveys, 1993, 7, (1), 85-103 View citations (2)
Edited books
00
- The Economics of Tax Avoidance and Evasion
Books, Edward Elgar Publishing
Chapters
2013
- Do exclusionary rules convict the innocent?
Chapter 10 in Research Handbook on Economic Models of Law, 2013, pp 193-207
- Search, seizure and false (?) arrest: an analysis of fourth amendment remedies when police can plant evidence
Chapter 11 in Research Handbook on Economic Models of Law, 2013, pp 208-234
See also Working Paper (2012)
2010
- Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit
A chapter in Tax Policy and the Economy, Volume 24, 2010, pp 181-205 View citations (7)
See also Working Paper (2010)
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