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Details about Dhammika Dharmapala

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Workplace:Institute of Law and Economics, Law School, University of Chicago, (more information at EDIRC)

Access statistics for papers by Dhammika Dharmapala.

Last updated 2020-07-05. Update your information in the RePEc Author Service.

Short-id: pdh6


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Working Papers

2020

  1. A New Measure of Foreign Rule Based on Genetic Distance
    CESifo Working Paper Series, CESifo Downloads
  2. Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?
    CESifo Working Paper Series, CESifo Downloads

2019

  1. Collective Bargaining and Police Misconduct: Evidence from Florida
    CESifo Working Paper Series, CESifo Downloads View citations (1)

2018

  1. The Consequences of the TCJA's International Provisions: Lessons from Existing Research
    CESifo Working Paper Series, CESifo Downloads View citations (3)

2017

  1. Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints
    CESifo Working Paper Series, CESifo Downloads

2016

  1. Cross-Border Tax Evasion under a Unilateral FATCA Regime
    CESifo Working Paper Series, CESifo Downloads View citations (9)
    See also Journal Article in Journal of Public Economics (2016)
  2. Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(b)
    CESifo Working Paper Series, CESifo Downloads
  3. 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)
  4. Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms
    CESifo Working Paper Series, CESifo Downloads
  5. The Economics of Corporate and Business Tax Reform
    CESifo Working Paper Series, CESifo Downloads View citations (2)
    Also in Working Papers, Oxford University Centre for Business Taxation (2016) Downloads View citations (2)
  6. The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013
    CESifo Working Paper Series, CESifo Downloads View citations (1)
    See also Journal Article in International Review of Law and Economics (2018)

2015

  1. Interest Deductions in a Multijurisdictional World
    CESifo Working Paper Series, CESifo Downloads View citations (5)
    See also Journal Article in National Tax Journal (2015)
  2. Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure
    CESifo Working Paper Series, CESifo Downloads
    See also Journal Article in The Journal of Legal Studies (2016)
  3. 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 Downloads View citations (1)

2014

  1. The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012
    CESifo Working Paper Series, CESifo Downloads View citations (1)
    See also Journal Article in Journal of Law, Finance, and Accounting (2016)
  2. What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
    CESifo Working Paper Series, CESifo Downloads View citations (126)
    See also Journal Article in Fiscal Studies (2014)

2012

  1. Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals
    CESifo Working Paper Series, CESifo Downloads View citations (2)
    Also in Working Papers, Oxford University Centre for Business Taxation (2011) Downloads View citations (2)
    FZID Discussion Papers, University of Hohenheim, Center for Research on Innovation and Services (FZID) (2011) Downloads View citations (2)

    See also Journal Article in Journal of Public Economics (2013)
  2. Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence
    Working papers, University of Connecticut, Department of Economics Downloads View citations (1)
    Also in Working papers, University of Connecticut, Department of Economics (2003) Downloads View citations (3)

    See also Chapter (2013)

2010

  1. Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit
    Scholarly Articles, Harvard Kennedy School of Government Downloads View citations (3)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2008) Downloads View citations (2)

    See also Chapter (2010)

2009

  1. Dividend Taxes and International Portfolio Choice
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (3)
    See also Journal Article in The Review of Economics and Statistics (2011)
  2. 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 Downloads View citations (5)
    See also Journal Article in Journal of Finance (2011)

2008

  1. Investable Tax Credits: The Case of the Low Income Housing Tax Credit
    Working Paper Series, Harvard University, John F. Kennedy School of Government Downloads View citations (2)
  2. Taxes, Institutions and Foreign Diversification Opportunities
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (2)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2007) Downloads View citations (8)

    See also Journal Article in Journal of Public Economics (2009)
  3. What Problems and Opportunities are Created by Tax Havens?
    Working Papers, Oxford University Centre for Business Taxation Downloads View citations (88)
    See also Journal Article in Oxford Review of Economic Policy (2008)

2007

  1. Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (2)

2006

  1. Which Countries Become Tax Havens?
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (15)
    See also Journal Article in Journal of Public Economics (2009)

2005

  1. Corporate Tax Avoidance and Firm Value
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (9)
    See also Journal Article in The Review of Economics and Statistics (2009)
  2. Taxation and the Evolution of Aggregate Corporate Ownership Concentration
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (6)

2004

  1. A Median Voter Theorem for Postelection Politics
    Econometric Society 2004 North American Summer Meetings, Econometric Society Downloads
    Also in Working Papers ERMES, ERMES, University Paris 2 (2004) Downloads
    Working papers, University of Connecticut, Department of Economics (2003) Downloads
  2. Corporate Tax Avoidance and High Powered Incentives
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (10)
    Also in Working papers, University of Connecticut, Department of Economics (2004) Downloads View citations (11)
    American Law & Economics Association Annual Meetings, American Law & Economics Association Downloads

    See also Journal Article in Journal of Financial Economics (2006)

2003

  1. Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence
    Working papers, University of Connecticut, Department of Economics Downloads View citations (7)
    See also Journal Article in The B.E. Journal of Economic Analysis & Policy (2004)
  2. Words that Kill? Economic Perspectives on Hate Speech and Hate Crimes
    Working papers, University of Connecticut, Department of Economics Downloads

2002

  1. Bilateral Accidents with Intrinsically Interdependent Costs of Precaution
    Working papers, University of Connecticut, Department of Economics Downloads View citations (6)
    See also Journal Article in The Journal of Legal Studies (2005)
  2. Legislative Bargaining and Incremental Budgeting
    Working papers, University of Connecticut, Department of Economics Downloads
  3. Penalty Enhancement for Hate Crimes: An Economic Analysis
    Working papers, University of Connecticut, Department of Economics Downloads View citations (2)
    See also Journal Article in American Law and Economics Review (2004)
  4. The Congressional Budget Process and the Aggregate Level of Spending
    Working papers, University of Connecticut, Department of Economics Downloads View citations (1)

2001

  1. A Neglected Interdependency in Liability Theory
    Discussion Papers, Resources For the Future Downloads View citations (1)
    Also in Discussion Papers, Resources for the Future (2001) Downloads
  2. Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections
    Public Economics, University Library of Munich, Germany Downloads
    See also Journal Article in Public Choice (2002)

1991

  1. 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 Downloads

Journal Articles

2019

  1. Profit Shifting in a Globalized World
    AEA Papers and Proceedings, 2019, 109, 488-92 Downloads View citations (1)
  2. Tax sparing agreements, territorial tax reforms, and foreign direct investment
    Journal of Public Economics, 2019, 169, (C), 89-108 Downloads View citations (4)

2018

  1. The Consequences of the Tax Cut and Jobs Act's International Provisions: Lessons from Existing Research
    National Tax Journal, 2018, 71, (4), 707-728 Downloads View citations (5)
  2. 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 Downloads View citations (2)
    See also Working Paper (2016)

2017

  1. “PAY IT FORWARD” AND HIGHER EDUCATION SUBSIDIES: A MEDIAN VOTER MODEL
    Contemporary Economic Policy, 2017, 35, (4), 615-629 Downloads

2016

  1. Cross-border tax evasion under a unilateral FATCA regime
    Journal of Public Economics, 2016, 141, (C), 29-37 Downloads View citations (8)
    See also Working Paper (2016)
  2. Introduction to the special issue on Taxation in a Global Economy
    International Tax and Public Finance, 2016, 23, (4), 603-606 Downloads
    See also Working Paper (2016)
  3. Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure
    The Journal of Legal Studies, 2016, 45, (1), 105 - 141 Downloads View citations (6)
    See also Working Paper (2015)
  4. 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 Downloads View citations (3)
    See also Working Paper (2014)

2015

  1. Base Erosion and Profit Shifting: A Simple Conceptual Framework
    ifo DICE Report, 2015, 12, (04), 08-14 Downloads
  2. Interest Deductions in a Multijurisdictional World
    National Tax Journal, 2015, 68, (3), 653-680 Downloads View citations (5)
    See also Working Paper (2015)

2014

  1. What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature
    Fiscal Studies, 2014, 35, 421-448 Downloads View citations (111)
    See also Working Paper (2014)

2013

  1. Corporate Governance, Enforcement, and Firm Value: Evidence from India
    Journal of Law, Economics, and Organization, 2013, 29, (5), 1056-1084 Downloads View citations (13)
  2. Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals
    Journal of Public Economics, 2013, 97, (C), 95-107 Downloads View citations (101)
    See also Working Paper (2012)

2011

  1. Dividend Taxes and International Portfolio Choice
    The Review of Economics and Statistics, 2011, 93, (1), 266-284 Downloads View citations (29)
    See also Working Paper (2009)
  2. Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs
    Journal of Public Economics, 2011, 95, (9), 1036-1047 Downloads View citations (58)
    Also in Journal of Public Economics, 2011, 95, (9-10), 1036-1047 (2011) Downloads View citations (57)
  3. 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 (66)
    See also Working Paper (2009)

2010

  1. Do Strong Fences Make Strong Neighbors?
    National Tax Journal, 2010, 63, (4), 723-40 Downloads

2009

  1. Belief in a Just World, Blaming the Victim, and Hate Crime Statutes
    Review of Law & Economics, 2009, 5, (1), 311-345 Downloads View citations (2)
  2. Corporate Tax Avoidance and Firm Value
    The Review of Economics and Statistics, 2009, 91, (3), 537-546 Downloads View citations (110)
    See also Working Paper (2005)
  3. Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment
    National Tax Journal, 2009, 62, (1), 169-86 Downloads View citations (27)
  4. Taxes, institutions and foreign diversification opportunities
    Journal of Public Economics, 2009, 93, (5-6), 703-714 Downloads View citations (10)
    See also Working Paper (2008)
  5. Which countries become tax havens?
    Journal of Public Economics, 2009, 93, (9-10), 1058-1068 Downloads View citations (127)
    See also Working Paper (2006)

2008

  1. What problems and opportunities are created by tax havens?
    Oxford Review of Economic Policy, 2008, 24, (4), 661-679 Downloads View citations (86)
    See also Working Paper (2008)

2006

  1. Corporate tax avoidance and high-powered incentives
    Journal of Financial Economics, 2006, 79, (1), 145-179 Downloads View citations (219)
    See also Working Paper (2004)
  2. The Congressional budget process, aggregate spending, and statutory budget rules
    Journal of Public Economics, 2006, 90, (1-2), 119-141 Downloads View citations (3)

2005

  1. Bilateral Accidents with Intrinsically Interdependent Costs of Precaution
    The Journal of Legal Studies, 2005, 34, (1), 239-272 Downloads View citations (12)
    See also Working Paper (2002)
  2. 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 Downloads View citations (2)

2004

  1. Penalty Enhancement for Hate Crimes: An Economic Analysis
    American Law and Economics Review, 2004, 6, (1), 185-207 View citations (9)
    See also Working Paper (2002)
  2. Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence
    The B.E. Journal of Economic Analysis & Policy, 2004, 3, (1), 1-23 Downloads View citations (17)
    See also Working Paper (2003)

2003

  1. Budgetary Policy with Unified and Decentralized Appropriations Authority
    Public Choice, 2003, 115, (3-4), 347-67 Downloads View citations (4)
  2. 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 (13)

2002

  1. An Economic Analysis of "Riding to Hounds": Pierson v. Post
    Journal of Law, Economics, and Organization, 2002, 18, (1), 39-66 View citations (1)
  2. Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections
    Public Choice, 2002, 112, (1-2), 81-114 Downloads View citations (14)
    See also Working Paper (2001)
  3. Campaign War Chests, Entry Deterrence, and Voter Rationality
    Economics and Politics, 2002, 14, (3), 325-350 Downloads View citations (1)

1999

  1. Comparing tax expenditures and direct subsidies: the role of legislative committee structure
    Journal of Public Economics, 1999, 72, (3), 421-454 Downloads View citations (14)

1993

  1. On the History and Methodology of Econometrics
    Journal of Economic Surveys, 1993, 7, (1), 85-103 View citations (2)

Edited books

00

  1. The Economics of Tax Avoidance and Evasion
    Books, Edward Elgar Publishing

Chapters

2013

  1. Do exclusionary rules convict the innocent?
    Chapter 10 in Research Handbook on Economic Models of Law, 2013, pp 193-207 Downloads
  2. 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 Downloads
    See also Working Paper (2012)

2010

  1. 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 Downloads View citations (2)
    See also Working Paper (2010)
 
Page updated 2020-10-24