Dhammika Dharmapala

University of Chicago Law School

Paul H. and Theo Leffmann Professor

1111 E. 60th St.

Chicago, IL 60637

United States

  • University of Chicago Law School

SCHOLARLY PAPERS

62

DOWNLOADS
Rank 636

SSRN RANKINGS

Top 636

in Total Papers Downloads

45,688

SSRN CITATIONS
Rank 535

SSRN RANKINGS

Top 535

in Total Papers Citations

971

CROSSREF CITATIONS

876

Scholarly Papers (62)

Actions:
Email selected abstracts
1.

Corporate Tax Avoidance and Firm Value

Downloads 5,478 ( 1,765)
Citation 141

Corporate Tax Avoidance and Firm Value

Number of pages: 27 Posted: 20 Mar 2005
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 4,505 (2,472)
Citation 21

Abstract:

Loading...

Taxes, tax avoidance, tax shelters,book-tax gaps, governance, firm value

Corporate Tax Avoidance and Firm Value

1st Annual Conference on Empirical Legal Studies Paper
Number of pages: 27 Posted: 28 Jun 2006 Last Revised: 17 Jan 2011
Dhammika Dharmapala and Mihir A. Desai
University of Chicago Law School and Harvard Business School - Finance Unit
Downloads 725 (43,704)
Citation 10

Abstract:

Loading...

Taxes, tax avoidance, tax shelters, book-tax gaps, governance, firm value

Corporate Tax Avoidance and Firm Value

NBER Working Paper No. w11241
Number of pages: 32 Posted: 12 May 2005 Last Revised: 21 Mar 2021
Dhammika Dharmapala and Mihir A. Desai
University of Chicago Law School and Harvard Business School - Finance Unit
Downloads 248 (155,006)
Citation 83

Abstract:

Loading...

2.

Which Countries Become Tax Havens?

Downloads 5,351 ( 1,836)
Citation 109

Which Countries Become Tax Havens?

Number of pages: 30 Posted: 21 Dec 2006 Last Revised: 17 Jul 2009
Dhammika Dharmapala and James R. Hines Jr.
University of Chicago Law School and University of Michigan
Downloads 5,207 (1,900)
Citation 17

Abstract:

Loading...

Tax havens, governance, corporate taxation, foreign direct investment

Which Countries Become Tax Havens?

NBER Working Paper No. w12802
Number of pages: 50 Posted: 05 Jan 2007 Last Revised: 26 Jun 2021
Dhammika Dharmapala and James R. Hines Jr.
University of Chicago Law School and University of Michigan
Downloads 144 (253,242)
Citation 21

Abstract:

Loading...

3.

What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature

Downloads 4,546 ( 2,471)
Citation 94

What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature

Illinois Public Law Research Paper No. 14-23, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 702
Number of pages: 35 Posted: 02 Jan 2014 Last Revised: 30 Sep 2014
Dhammika Dharmapala
University of Chicago Law School
Downloads 3,735 (3,395)
Citation 31

Abstract:

Loading...

Base erosion; profit shifting; multinational firms

What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature

CESifo Working Paper Series No. 4612
Number of pages: 41 Posted: 20 Feb 2014
Dhammika Dharmapala
University of Chicago Law School
Downloads 811 (37,508)
Citation 39

Abstract:

Loading...

base erosion, profit shifting, multinational firms

4.

Collective Bargaining Rights and Police Misconduct: Evidence from Florida

Downloads 3,826 ( 3,354)
Citation 1

Collective Bargaining Rights and Police Misconduct: Evidence from Florida

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 831, U of Chicago, Public Law Working Paper No. 655, Journal of Law, Economics, & Organization, forthcoming
Number of pages: 48 Posted: 05 Jan 2018 Last Revised: 25 Jun 2021
Dhammika Dharmapala, Richard H. McAdams and John Rappaport
University of Chicago Law School, University of Chicago Law School and University of Chicago - Law School
Downloads 3,618 (3,587)
Citation 1

Abstract:

Loading...

Collective bargaining rights; Police unions; Police misconduct; Law enforcement

Collective Bargaining and Police Misconduct: Evidence from Florida

CESifo Working Paper No. 7718
Number of pages: 49 Posted: 23 Jul 2019
Dhammika Dharmapala, Richard H. McAdams and John Rappaport
University of Chicago Law School, University of Chicago Law School and University of Chicago - Law School
Downloads 208 (186,186)

Abstract:

Loading...

collective bargaining rights, police unions, police misconduct, law enforcement

5.

Corporate Tax Avoidance and High Powered Incentives

Downloads 3,091 ( 4,829)
Citation 231

Corporate Tax Avoidance and High Powered Incentives

Number of pages: 45 Posted: 19 Apr 2004
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 2,846 (5,435)
Citation 25

Abstract:

Loading...

Incentive Compensation, Tax Avoidance, Tax Evasion, Diversion, Tax Shelters, Stock Options

Corporate Tax Avoidance and High Powered Incentives

NBER Working Paper No. w10471
Number of pages: 41 Posted: 20 May 2004 Last Revised: 13 Aug 2021
Dhammika Dharmapala and Mihir A. Desai
University of Chicago Law School and Harvard Business School - Finance Unit
Downloads 245 (156,819)
Citation 46

Abstract:

Loading...

6.

Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment

HBS Finance Working Paper No. 884812
Number of pages: 24 Posted: 28 Feb 2006 Last Revised: 21 Jan 2009
Dhammika Dharmapala and Mihir A. Desai
University of Chicago Law School and Harvard Business School - Finance Unit
Downloads 2,773 (5,791)
Citation 15

Abstract:

Loading...

Earnings management, Tax avoidance, Tax shelters; Book-tax conformity

7.

Taxation and Corporate Governance: An Economic Approach

Number of pages: 24 Posted: 03 May 2007
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 2,505 (6,824)
Citation 17

Abstract:

Loading...

Taxes, tax avoidance, tax shelters, governance, firm value

8.

What Problems and Opportunities are Created by Tax Havens?

Downloads 1,625 ( 13,686)
Citation 35

What Problems and Opportunities are Created by Tax Havens?

Number of pages: 29 Posted: 06 Oct 2008
Dhammika Dharmapala
University of Chicago Law School
Downloads 1,625 (13,441)
Citation 35

Abstract:

Loading...

Tax havens, tax competition, tax avoidance, foreign direct investment

What Problems and Opportunities are Created by Tax Havens?

Oxford Review of Economic Policy, Vol. 24, No. 4, pp. 661-679, 2008
Posted: 25 Jan 2009
Dhammika Dharmapala
University of Chicago Law School

Abstract:

Loading...

tax havens, governance, tax avoidance, tax competition, FDI, H87, H25, F23, K10

9.

Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act

Downloads 1,491 ( 15,697)
Citation 51

Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act

Journal of Finance, forthcoming, CELS 2009 4th Annual Conference on Empirical Legal Studies Paper, MIT Sloan Research Paper No. 4741-09
Number of pages: 56 Posted: 04 Feb 2009 Last Revised: 04 Jun 2010
Dhammika Dharmapala, C. Fritz Foley and Kristin J. Forbes
University of Chicago Law School, Harvard University - Business School (HBS) and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,414 (16,724)
Citation 60

Abstract:

Loading...

Repatriations, financial constraints, governance, international taxation, flypaper effect

Watch What I Do, Not What I Say: the Unintended Consequences of the Homeland Investment Act

NBER Working Paper No. w15023
Number of pages: 45 Posted: 03 Jun 2009 Last Revised: 21 Jul 2021
Dhammika Dharmapala, C. Fritz Foley and Kristin J. Forbes
University of Chicago Law School, Harvard University - Business School (HBS) and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 77 (390,090)

Abstract:

Loading...

10.

The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013

Downloads 1,449 ( 16,428)
Citation 7

The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013

U of Chicago, Public Law Working Paper No. 601, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 783, U of Michigan Law & Econ Research Paper No. 16-025, U of Michigan Public Law Research Paper No. 526
Number of pages: 36 Posted: 03 Nov 2016 Last Revised: 13 Sep 2018
Dhammika Dharmapala and Vikramaditya S. Khanna
University of Chicago Law School and University of Michigan Law School
Downloads 1,131 (23,375)
Citation 17

Abstract:

Loading...

Corporate social responsibility, India, Company law, Event study

The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013

CESifo Working Paper Series No. 6200
Number of pages: 59 Posted: 10 Jan 2017
Dhammika Dharmapala and Vikramaditya S. Khanna
University of Chicago Law School and University of Michigan Law School
Downloads 170 (220,233)

Abstract:

Loading...

corporate social responsibility, India, company law, event study

The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013

Number of pages: 36 Posted: 15 Jul 2016 Last Revised: 24 Sep 2018
Vikramaditya S. Khanna and Dhammika Dharmapala
University of Michigan Law School and University of Chicago Law School
Downloads 148 (247,651)
Citation 2

Abstract:

Loading...

Corporate Social Responsibility, Firm Value, India

11.

Corporate Governance, Enforcement, and Firm Value: Evidence from India

Downloads 1,228 ( 21,057)
Citation 11

Corporate Governance, Enforcement, and Firm Value: Evidence from India

U of Michigan Law & Economics, Olin Working Paper No. 08-005, 3rd Annual Conference on Empirical Legal Studies Papers
Number of pages: 43 Posted: 15 Mar 2008 Last Revised: 12 Mar 2012
Dhammika Dharmapala and Vikramaditya S. Khanna
University of Chicago Law School and University of Michigan Law School
Downloads 1,228 (20,701)
Citation 13

Abstract:

Loading...

Corporate Governance, Enforcement, Sanctions, Firm Value, Tunneling

Corporate Governance, Enforcement, and Firm Value: Evidence from India

Journal of Law, Economics, & Organization, Forthcoming
Posted: 27 Feb 2012
Dhammika Dharmapala and Vikramaditya S. Khanna
University of Chicago Law School and University of Michigan Law School

Abstract:

Loading...

corporate governance, enforcement, sanctions, firm value, tunneling

12.

Base Erosion and Profit Shifting: A Simple Conceptual Framework

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 703
Number of pages: 17 Posted: 19 Sep 2014 Last Revised: 30 Sep 2014
Dhammika Dharmapala
University of Chicago Law School
Downloads 846 (35,920)
Citation 9

Abstract:

Loading...

Base erosion, profit shifting, international taxation, multinational firms

13.

Stock Market Reactions to India's 2016 Demonetization

Downloads 790 ( 39,455)
Citation 5

Stock Market Reactions to India's 2016 Demonetization

U of Michigan Law & Econ Research Paper No. 17-010, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 830
Number of pages: 50 Posted: 09 Jun 2017 Last Revised: 10 Sep 2018
Dhammika Dharmapala and Vikramaditya S. Khanna
University of Chicago Law School and University of Michigan Law School
Downloads 623 (53,529)
Citation 3

Abstract:

Loading...

Demonetization; Informal economy; Tax evasion; Corruption; Financial constraints

Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints

CESifo Working Paper Series No. 6707
Number of pages: 51 Posted: 01 Dec 2017
Dhammika Dharmapala and Vikramaditya S. Khanna
University of Chicago Law School and University of Michigan Law School
Downloads 167 (223,582)
Citation 1

Abstract:

Loading...

corruption, tax evasion, demonetization, financial constraints, India

Stock Market Reactions to India's 2016 Demonetization

Journal of Empirical Legal Studies, Vol. 16, Issue 2, pp. 281-317, 2019
Number of pages: 37 Posted: 16 May 2019
Dhammika Dharmapala and Vikramaditya S. Khanna
University of Chicago Law School and University of Michigan Law School
Downloads 0
Citation 2
  • Add to Cart

Abstract:

Loading...

14.

Dividend Taxes and International Portfolio Choice

Number of pages: 44 Posted: 16 Apr 2008 Last Revised: 19 Jul 2009
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 739 (43,207)
Citation 9

Abstract:

Loading...

Dividends, Portfolio Choice, Taxes, Tax Treaties, Foreign Portfolio Investment

15.

The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012

Downloads 635 ( 52,881)
Citation 4

The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012

Journal of Law, Finance & Accounting, Forthcoming, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 701
Number of pages: 52 Posted: 13 Jul 2013 Last Revised: 15 Feb 2016
Dhammika Dharmapala and Vikramaditya S. Khanna
University of Chicago Law School and University of Michigan Law School
Downloads 528 (65,999)
Citation 1

Abstract:

Loading...

Securities regulation, JOBS Act of 2012, Emerging growth companies

The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012

CESifo Working Paper Series No. 4796
Number of pages: 51 Posted: 04 Jun 2014
Dhammika Dharmapala and Vikramaditya S. Khanna
University of Chicago Law School and University of Michigan Law School
Downloads 107 (316,243)

Abstract:

Loading...

securities regulation, JOBS Act of 2012, emerging growth companies

16.

The Consequences of the TCJA's International Provisions: Lessons from Existing Research

Downloads 619 ( 54,687)
Citation 3

The Consequences of the TCJA's International Provisions: Lessons from Existing Research

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 856, U of Chicago, Public Law Working Paper No. 681
Number of pages: 32 Posted: 31 Jul 2018 Last Revised: 31 Mar 2019
Dhammika Dharmapala
University of Chicago Law School
Downloads 378 (98,471)
Citation 3

Abstract:

Loading...

International Taxation; Tax Reform; Tax Cut and Jobs Act; GILTI; FDII

The Consequences of the TCJA's International Provisions: Lessons from Existing Research

CESifo Working Paper No. 7249
Number of pages: 34 Posted: 31 Oct 2018
Dhammika Dharmapala
University of Chicago Law School
Downloads 241 (159,363)

Abstract:

Loading...

international taxation, tax reform, tax cut and jobs act, GILTI, FDII

17.

Taxation and the Evolution of Aggregate Corporate Ownership Concentration

Downloads 555 ( 62,669)
Citation 5

Taxation and the Evolution of Aggregate Corporate Ownership Concentration

Number of pages: 40 Posted: 23 Jun 2005
Dhammika Dharmapala, Mihir A. Desai and Winnie Fung
University of Chicago Law School, Harvard Business School - Finance Unit and Wheaton College
Downloads 503 (70,119)

Abstract:

Loading...

Taxes, corporate governance, equity market participation

Taxation and the Evolution of Aggregate Corporate Ownership Concentration

NBER Working Paper No. W11469
Number of pages: 40 Posted: 09 Aug 2005
Mihir A. Desai, Dhammika Dharmapala and Winnie Fung
Harvard Business School - Finance Unit, University of Chicago Law School and Wheaton College
Downloads 52 (478,380)

Abstract:

Loading...

18.

Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach

Downloads 464 ( 78,134)
Citation 3

Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper
Number of pages: 37 Posted: 03 Aug 2016 Last Revised: 01 Oct 2019
Dhammika Dharmapala
University of Chicago Law School
Downloads 326 (116,397)
Citation 2

Abstract:

Loading...

Securities regulation; Sarbanes-Oxley; Public float; Compliance costs; Bunching analysis

Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(b)

CESifo Working Paper Series No. 6180
Number of pages: 57 Posted: 15 Dec 2016
Dhammika Dharmapala
University of Chicago Law School
Downloads 102 (326,778)

Abstract:

Loading...

securities regulation, Sarbanes-Oxley, public float, compliance costs, bunching analysis

Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach

Number of pages: 37 Posted: 02 Aug 2016 Last Revised: 01 Oct 2019
Dhammika Dharmapala
University of Chicago Law School
Downloads 36 (555,288)
Citation 1

Abstract:

Loading...

Securities regulation; Sarbanes-Oxley; Public float; Compliance costs; Bunching analysis

19.

Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals

Downloads 436 ( 84,126)
Citation 63

Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals

5th Annual Conference on Empirical Legal Studies Paper, Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-09
Number of pages: 36 Posted: 25 Jun 2010 Last Revised: 14 May 2012
Dhammika Dharmapala and Nadine Riedel
University of Chicago Law School and Oxford University CBT
Downloads 385 (96,461)
Citation 3

Abstract:

Loading...

International Taxation, Income-Shifting, Multinational Corporations

Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals

CESifo Working Paper Series No. 3791
Number of pages: 37 Posted: 26 Apr 2012
Dhammika Dharmapala and Nadine Riedel
University of Chicago Law School and Oxford University CBT
Downloads 51 (482,674)
Citation 16

Abstract:

Loading...

international taxation, income-shifting, multinational firms, earnings shocks

Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals

Journal of Public Economics, Forthcoming, Illinois Public Law Research Paper No. 13-35
Posted: 08 Dec 2012 Last Revised: 22 Apr 2013
Dhammika Dharmapala and Nadine Riedel
University of Chicago Law School and Oxford University CBT

Abstract:

Loading...

International Taxation, Income-Shifting, Multinational Corporations

20.

Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies When Police Can Plant Evidence

Downloads 428 ( 85,988)

Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies When Police Can Plant Evidence

Number of pages: 29 Posted: 31 Oct 2003 Last Revised: 06 Dec 2012
Dhammika Dharmapala and Thomas J. Miceli
University of Chicago Law School and University of Connecticut - Department of Economics
Downloads 428 (85,254)
Citation 3

Abstract:

Loading...

Fourth Amendment, criminal procedure, exclusionary rule, tort liability, evidence, police behavior, courts

Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies When Police Can Plant Evidence

Forthcoming in in Matthew Baker and Thomas Miceli (eds.) "Research Handbook on Economic Models of Law," Edward Elgar Publishing, 2012, Illinois Public Law Research Paper No. 13-28
Posted: 06 Dec 2012 Last Revised: 16 Jan 2013
Dhammika Dharmapala and Thomas J. Miceli
University of Chicago Law School and University of Connecticut - Department of Economics

Abstract:

Loading...

exclusionary rule, Fourth Amendment, search and seizure

21.

The Economics of Corporate and Business Tax Reform

Downloads 421 ( 87,700)
Citation 1

The Economics of Corporate and Business Tax Reform

CESifo Working Paper Series No. 5864
Number of pages: 36 Posted: 11 May 2016
Dhammika Dharmapala
University of Chicago Law School
Downloads 230 (166,760)
Citation 1

Abstract:

Loading...

corporate tax, business taxation, international taxation, tax reform, territorial taxation, formula apportionment, cash flow tax

The Economics of Corporate and Business Tax Reform

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 757
Number of pages: 36 Posted: 25 Feb 2016 Last Revised: 27 Apr 2016
Dhammika Dharmapala
University of Chicago Law School
Downloads 191 (198,700)

Abstract:

Loading...

Corporate tax; Business taxation; International taxation; Tax reform; Territorial taxation; Formula apportionment; Cash flow tax

22.

Words that Kill: An Economic Perspective on Hate Speech and Hate Crimes

Number of pages: 30 Posted: 14 Feb 2002
Dhammika Dharmapala and Richard H. McAdams
University of Chicago Law School and University of Chicago Law School
Downloads 401 (92,743)
Citation 1

Abstract:

Loading...

23.

Taxes, Institutions and Foreign Diversification Opportunities

Downloads 399 ( 93,262)
Citation 10

Taxes, Institutions and Foreign Diversification Opportunities

2nd Annual Conference on Empirical Legal Studies Paper
Number of pages: 35 Posted: 16 May 2007 Last Revised: 15 Jan 2009
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 369 (101,273)

Abstract:

Loading...

Foreign Portfolio Investment, Foreign Direct Investment, Taxes, Investor Protections

Taxes, Institutions and Foreign Diversification Opportunities

NBER Working Paper No. w13132
Number of pages: 35 Posted: 27 Jun 2007 Last Revised: 17 Aug 2007
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 30 (590,615)

Abstract:

Loading...

24.

Do Multinational Firms use Tax Havens to the Detriment of Other Countries?

Downloads 378 ( 99,280)
Citation 4

Do Multinational Firms use Tax Havens to the Detriment of Other Countries?

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 910
Number of pages: 67 Posted: 04 Jun 2020 Last Revised: 17 Jun 2020
Dhammika Dharmapala
University of Chicago Law School
Downloads 267 (143,899)
Citation 2

Abstract:

Loading...

Multinational Corporations; Tax Havens; International Taxation

Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?

CESifo Working Paper No. 8275
Number of pages: 69 Posted: 14 May 2020
Dhammika Dharmapala
University of Chicago Law School
Downloads 111 (308,106)

Abstract:

Loading...

multinational firms, tax havens, international taxation, foreign direct investment, CFC rules, thin capitalization rules

25.

The Condorcet Jury Theorem and the Expressive Function of Law: A Theory of Informative Law

Downloads 372 (101,139)
Citation 15

The Condorcet Jury Theorem and the Expressive Function of Law: A Theory of Informative Law

Number of pages: 32 Posted: 26 Feb 2001
Dhammika Dharmapala and Richard H. McAdams
University of Chicago Law School and University of Chicago Law School
Downloads 372 (100,349)
Citation 15

Abstract:

Loading...

The Condorcet Jury Theorem and the Expressive Function of Law: A Theory of Informative Law

Posted: 19 Aug 2002
Dhammika Dharmapala and Richard H. McAdams
University of Chicago Law School and University of Chicago Law School

Abstract:

Loading...

Condorcet Jury Theorem, Expressive effect of law, Legislation, Voting, Position-taking preferences, Lobbying, Legislative institutions

26.

Investable Tax Credits: The Case of the Low Income Housing Tax Credit

HKS Working Paper No. RWP08-035
Number of pages: 45 Posted: 24 Jun 2008
Mihir A. Desai, Dhammika Dharmapala and Monica Singhal
Harvard Business School - Finance Unit, University of Chicago Law School and Harvard University - Harvard Kennedy School (HKS)
Downloads 354 (106,903)
Citation 5

Abstract:

Loading...

housing subsify, tax credit, tax expenditure

27.

Penalty Enhancement for Hate Crimes: An Economic Analysis

Downloads 330 (115,547)
Citation 5

Penalty Enhancement for Hate Crimes: An Economic Analysis

Number of pages: 24 Posted: 03 May 2001
Dhammika Dharmapala and Nuno Garoupa
University of Chicago Law School and George Mason University - Antonin Scalia Law School, Faculty
Downloads 330 (114,848)
Citation 5

Abstract:

Loading...

Law enforcement, hate crimes

Penalty Enhancement for Hate Crimes: An Economic Analysis

Posted: 31 Oct 2003
Dhammika Dharmapala and Nuno Garoupa
University of Chicago Law School and George Mason University - Antonin Scalia Law School, Faculty

Abstract:

Loading...

Law enforcement, hate crimes, penalty enhancement

28.

Interest Deductions in a Multijurisdictional World

Downloads 304 (126,152)
Citation 4

Interest Deductions in a Multijurisdictional World

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 725
Number of pages: 40 Posted: 09 May 2015
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 252 (152,503)
Citation 1

Abstract:

Loading...

Interest Deductions in a Multijurisdictional World

CESifo Working Paper Series No. 5350
Number of pages: 35 Posted: 21 May 2015
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 52 (478,380)
Citation 1

Abstract:

Loading...

interest deductions, international taxation, base erosion and profit shifting

29.

Do Strong Fences Make Strong Neighbors?

Illinois Public Law Research Paper No. 10-22
Number of pages: 27 Posted: 01 Aug 2010 Last Revised: 13 Mar 2011
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 293 (131,267)
Citation 2

Abstract:

Loading...

International Taxation, Initial Public Offerings, Mergers and Acquisitions, Foreign Direct Investment, Foreign Portfolio Investment

30.

Legislative Bargaining and Incremental Budgeting

Number of pages: 26 Posted: 17 Aug 2001
Dhammika Dharmapala
University of Chicago Law School
Downloads 284 (135,601)

Abstract:

Loading...

Legislative bargaining, incremental budgeting, budgetary institutions

31.

Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms

Downloads 247 (156,129)

Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 758
Number of pages: 52 Posted: 20 Apr 2016 Last Revised: 27 Apr 2016
Céline Azémar and Dhammika Dharmapala
University of Glasgow and University of Chicago Law School
Downloads 174 (215,717)

Abstract:

Loading...

FDI; International Tax; Development; Foreign Aid; Tax Sparing

Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms

CESifo Working Paper Series No. 5874
Number of pages: 52 Posted: 19 May 2016
Céline Azémar and Dhammika Dharmapala
University of Glasgow and University of Chicago Law School
Downloads 73 (402,276)

Abstract:

Loading...

FDI, international tax, development, foreign aid, tax sparing

32.

Belief in a Just World, Blaming the Victim, and Hate Crime Statutes

U of Chicago Law & Economics, Olin Working Paper No. 438, Review of Law & Economics, 2008, U of Chicago, Public Law Working Paper No. 242
Number of pages: 46 Posted: 28 Apr 2006 Last Revised: 24 Oct 2008
Dhammika Dharmapala, Nuno Garoupa and Richard H. McAdams
University of Chicago Law School, George Mason University - Antonin Scalia Law School, Faculty and University of Chicago Law School
Downloads 244 (157,980)
Citation 1

Abstract:

Loading...

Hate crimes, behavioral economics

33.

Tax Policy and the Missing Middle: Optimal Tax Remittance with Firm-Level Administrative Costs

Number of pages: 41 Posted: 28 May 2008
Dhammika Dharmapala, Joel B. Slemrod and John D. Wilson
University of Chicago Law School, University of Michigan, Stephen M. Ross School of Business and Michigan State University - Department of Economics
Downloads 243 (158,602)
Citation 18

Abstract:

Loading...

Optimal taxation, administrative costs, missing middle

34.

Do Exclusionary Rules Convict the Innocent?

Downloads 220 (174,468)
Citation 9

Do Exclusionary Rules Convict the Innocent?

U of Chicago Law & Economics, Olin Working Paper No. 569, Illinois Program in Law, Behavior and Social Science Paper No. LBSS11-30, Illinois Public Law Research Paper No. 11-11
Number of pages: 28 Posted: 22 Aug 2011 Last Revised: 06 Dec 2012
Dhammika Dharmapala, Nuno Garoupa and Richard H. McAdams
University of Chicago Law School, George Mason University - Antonin Scalia Law School, Faculty and University of Chicago Law School
Downloads 220 (174,105)
Citation 9

Abstract:

Loading...

Exclusionary rules, evidence, juries

Do Exclusionary Rules Convict the Innocent?

Forthcoming in Matthew Baker and Thomas Miceli (eds.) "Research Handbook on Economic Models of Law," Edward Elgar Publishing, Illinois Public Law Research Paper No. 13-30
Posted: 06 Dec 2012 Last Revised: 16 Jan 2013
Dhammika Dharmapala, Nuno Garoupa and Richard H. McAdams
University of Chicago Law School, George Mason University - Antonin Scalia Law School, Faculty and University of Chicago Law School

Abstract:

Loading...

exclusionary rules, evidence, juries

35.

Taxing the Bandit Kings

Yale Law Journal Pocket Part, Vol. 118, 2008
Number of pages: 9 Posted: 10 Sep 2008 Last Revised: 15 Jan 2009
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Chicago Law School
Downloads 209 (183,144)

Abstract:

Loading...

sovereign wealth funds, sovereign immunity, taxes, foreign portfolio investment

36.

The Congressional Budget Process, Aggregate Spending, and Statutory Budget Rules

Downloads 199 (191,601)

The Congressional Budget Process, Aggregate Spending, and Statutory Budget Rules

Number of pages: 29 Posted: 17 Oct 2001
Dhammika Dharmapala
University of Chicago Law School
Downloads 199 (191,476)
Citation 3

Abstract:

Loading...

Congressional budget process, appropriations process, Congressional committees, budget policy, interest groups, lobbying, budget rules, spending limits

The Congressional Budget Process, Aggregate Spending, and Statutory Budget Rules

Posted: 01 Apr 2005
Dhammika Dharmapala
University of Chicago Law School

Abstract:

Loading...

Congressional budget process, appropriations process, Congressional committees, budget policy, interest groups, lobbying, budget rules, spending limits

37.

The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals

Downloads 193 (196,907)
Citation 1

The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No.912
Number of pages: 21 Posted: 29 Jul 2020 Last Revised: 02 Sep 2020
Dhammika Dharmapala
University of Chicago Law School
Downloads 155 (238,325)

Abstract:

Loading...

International taxation; Multinational firms; Financial statement income; Book-tax conformity

The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals

CESifo Working Paper No. 8534
Number of pages: 23 Posted: 22 Sep 2020
Dhammika Dharmapala
University of Chicago Law School
Downloads 38 (544,459)
Citation 1

Abstract:

Loading...

international taxation, multinational firms, financial statement income, book-tax conformity

38.

Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure

Downloads 190 (199,682)
Citation 16

Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure

Illinois Public Law Research Paper No. 13-47, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 644
Number of pages: 46 Posted: 15 Jun 2013 Last Revised: 10 Apr 2015
Dhammika Dharmapala, Nuno Garoupa and Richard H. McAdams
University of Chicago Law School, George Mason University - Antonin Scalia Law School, Faculty and University of Chicago Law School
Downloads 139 (260,550)
Citation 17

Abstract:

Loading...

Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure

CESifo Working Paper Series No. 5310
Number of pages: 40 Posted: 07 May 2015
Dhammika Dharmapala, Nuno Garoupa and Richard H. McAdams
University of Chicago Law School, George Mason University - Antonin Scalia Law School, Faculty and University of Chicago Law School
Downloads 51 (482,674)

Abstract:

Loading...

law enforcement, intrinsic motivation, punishment, criminal procedure

39.

Cross-Border Tax Evasion Under a Unilateral FATCA Regime

CESifo Working Paper Series No. 5863
Number of pages: 31 Posted: 11 May 2016
Dhammika Dharmapala
University of Chicago Law School
Downloads 189 (200,665)
Citation 6

Abstract:

Loading...

tax evasion, international taxation, FATCA

40.

Controlling Externalities: Ownership Structure and Cross-Firm Externalities

European Corporate Governance Institute - Law Working Paper No. 603/2021, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 932, U of Michigan Law & Econ Research Paper No. 21-022
Number of pages: 51 Posted: 16 Aug 2021 Last Revised: 14 Oct 2021
Dhammika Dharmapala and Vikramaditya S. Khanna
University of Chicago Law School and University of Michigan Law School
Downloads 159 (234,107)

Abstract:

Loading...

Controlling shareholders; Externalities; Diversification; Dual class stock; Index funds; Environmental engagements

41.

Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence

Number of pages: 24 Posted: 06 May 2003
Dhammika Dharmapala and Stephen L. Ross
University of Chicago Law School and University of Connecticut - Department of Economics
Downloads 156 (236,612)
Citation 14

Abstract:

Loading...

Prejudice, Discrimination, Law enforcement, Motor vehicle searches

42.

The Law of Police

University of Chicago Law Review, Vol. 82, 2014, U of Chicago, Public Law Working Paper No. 505
Number of pages: 30 Posted: 07 Feb 2015
Richard H. McAdams, Dhammika Dharmapala and Nuno Garoupa
University of Chicago Law School, University of Chicago Law School and George Mason University - Antonin Scalia Law School, Faculty
Downloads 155 (237,832)

Abstract:

Loading...

43.

'Pay It Forward' and Higher Education Subsidies: A Theoretical Model

Number of pages: 34 Posted: 03 Nov 2014 Last Revised: 17 Jan 2015
Jennifer Delaney and Dhammika Dharmapala
University of Illinois at Urbana Champaign and University of Chicago Law School
Downloads 132 (270,221)

Abstract:

Loading...

Higher education finance; political economy

44.

Sentencing Guidelines, Tis Legislation, and Bargaining Power

Number of pages: 35 Posted: 02 Jul 2006
Dhammika Dharmapala, Nuno Garoupa and Joanna Shepherd
University of Chicago Law School, George Mason University - Antonin Scalia Law School, Faculty and Emory University School of Law
Downloads 116 (297,001)
Citation 4

Abstract:

Loading...

criminal law, judges, sentencing guidelines

45.

Bilateral Accidents with Intrinsically Interdependent Costs of Precaution

Downloads 108 (312,284)

Bilateral Accidents with Intrinsically Interdependent Costs of Precaution

Number of pages: 29 Posted: 04 Feb 2003
Dhammika Dharmapala and Sandra A. Hoffmann
University of Chicago Law School and Resources for the Future
Downloads 108 (314,132)
Citation 3

Abstract:

Loading...

Bilateral accidents, tort liability rules, unilateral harm, bilateral harm

Bilateral Accidents with Intrinsically Interdependent Costs of Precaution

Posted: 15 Sep 2004
Dhammika Dharmapala and Sandra A. Hoffmann
University of Chicago Law School and Resources for the Future

Abstract:

Loading...

46.

An Analysis of Budget Offset Requirements for Tax Expenditures

Number of pages: 12 Posted: 26 Jul 2001
Dhammika Dharmapala
University of Chicago Law School
Downloads 96 (337,601)

Abstract:

Loading...

Tax Expenditures, Interest Groups, Budget Rules

47.

A Median Voter Theorem for Postelection Politics

Number of pages: 27 Posted: 27 Dec 2003
Dhammika Dharmapala and Etienne Lehmann
University of Chicago Law School and CREST
Downloads 95 (339,869)

Abstract:

Loading...

Postelection politics; Median voter theorem; retrospective voting

48.

Legislatures, Judges, and Parole Boards: The Allocation of Discretion Under Determinate Sentencing

Florida Law Review, Vol. 62, 2010
Number of pages: 54 Posted: 18 Aug 2011
Dhammika Dharmapala, Nuno Garoupa and Joanna Shepherd
University of Chicago Law School, George Mason University - Antonin Scalia Law School, Faculty and Emory University School of Law
Downloads 89 (354,011)

Abstract:

Loading...

sentencing reform, determinate sentencing, sentencing guidelines, political economy

49.

An Economic Analysis of Restitution for Mistaken Payments

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 931, George Mason Law & Economics Research Paper No. 21-18
Number of pages: 44 Posted: 10 Aug 2021 Last Revised: 01 Oct 2021
Dhammika Dharmapala and Nuno Garoupa
University of Chicago Law School and George Mason University - Antonin Scalia Law School, Faculty
Downloads 80 (377,627)

Abstract:

Loading...

Restitution; Mistaken payments; Transactions tax; Unjust enrichment; Economic analysis of private law

50.

Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit

NBER Working Paper No. w14149
Number of pages: 31 Posted: 30 Jun 2008 Last Revised: 30 Aug 2021
Mihir A. Desai, Dhammika Dharmapala and Monica Singhal
Harvard Business School - Finance Unit, University of Chicago Law School and Harvard University - Harvard Kennedy School (HKS)
Downloads 51 (474,583)
Citation 2

Abstract:

Loading...

51.

Taxes and Portfolio Choice: Evidence from Jgtrra&Apos;S Treatment of International Dividends

NBER Working Paper No. w13281
Number of pages: 34 Posted: 23 Jul 2007 Last Revised: 17 Oct 2021
Dhammika Dharmapala and Mihir A. Desai
University of Chicago Law School and Harvard Business School - Finance Unit
Downloads 44 (504,496)

Abstract:

Loading...

52.

Campaign War Chests, Entry Deterrence, and Voter Rationality

Number of pages: 26 Posted: 06 Feb 2003
Dhammika Dharmapala
University of Chicago Law School
Downloads 29 (581,443)
Citation 1
  • Add to Cart

Abstract:

Loading...

53.

A New Measure of Foreign Rule Based on Genetic Distance

CESifo Working Paper No. 8202
Number of pages: 59 Posted: 15 Apr 2020
Dhammika Dharmapala
University of Chicago Law School
Downloads 17 (662,891)

Abstract:

Loading...

foreign rule, fiscal capacity, economic development

54.

Imputing Unreported Hate Crimes Using Google Search Data

Number of pages: 45 Posted: 18 Jun 2018 Last Revised: 10 Aug 2021
Dhammika Dharmapala and Aziz Z. Huq
University of Chicago Law School and University of Chicago - Law School
Downloads 14 (685,356)

Abstract:

Loading...

Hate crimes; Google search rates; Racial animus; Crime reporting; Prediction

55.

International Spillovers from Proposed US Tax Reforms

Australian Tax Forum, Vol. 33(1), 2018
Number of pages: 22 Posted: 08 May 2018
Dhammika Dharmapala
University of Chicago Law School
Downloads 2 (780,923)
Citation 2
  • Add to Cart

Abstract:

Loading...

56.

'Pay it Forward' and Higher Education Subsidies: A Median Voter Model

Contemporary Economic Policy, Vol. 35, Issue 4, pp. 615-629, 2017
Number of pages: 15 Posted: 28 Aug 2017
Jennifer Delaney and Dhammika Dharmapala
University of Illinois at Urbana Champaign and University of Chicago Law School
Downloads 0 (809,212)
Citation 1
  • Add to Cart

Abstract:

Loading...

57.

An Economic Analysis of 'Riding to Hounds': Revisited

Journal of Law, Economics, and Organization, Vol. 18, No. 1, pp. 39-66, 2002
Posted: 29 Feb 2008
Dhammika Dharmapala and Rohan Pitchford
University of Chicago Law School and University of Sydney Business School

Abstract:

Loading...

58.

Words that Kill? An Economic Model of the Influence of Speech on Behavior (with Particular Reference to Hate Speech)

Posted: 11 Oct 2004
Dhammika Dharmapala and Richard H. McAdams
University of Chicago Law School and University of Chicago Law School

Abstract:

Loading...

59.

Budgetary Policy with Unified and Decentralized Appropriations Authority

Posted: 15 Aug 2002
Dhammika Dharmapala
University of Chicago Law School

Abstract:

Loading...

Budgeting, Congressional committees, Common agency, Lobbying, Appropriations

60.

Are Campaign Contributions a Form of Speech? Evidence from Recent Us House Elections

Posted: 08 Jun 2002
Dhammika Dharmapala and Filip Palda
University of Chicago Law School and University of Quebec at Montreal (UQAM) - Ecole Nationale d'Administration Publique

Abstract:

Loading...

Campaign contributions, Campaign finance, Free speech, Buckley v. Valeo

61.

An Economic Analysis of 'Riding to Hounds': Pierson V. Post Revisited

Posted: 07 Nov 2001
Dhammika Dharmapala and Rohan Pitchford
University of Chicago Law School and University of Sydney Business School

Abstract:

Loading...

Property rights, property law, wildlife law, rule of capture, cybersquatting

62.

An Economic Analysis of 'Riding to Hounds': Pierson V. Post Revisited

Posted: 07 Sep 2000
Dhammika Dharmapala and Rohan Pitchford
University of Chicago Law School and University of Sydney Business School

Abstract:

Loading...