Dhammika Dharmapala

UC Berkeley School of Law

302 JSP

2240 Piedmont Ave

Berkeley, CA 94720

United States

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5

Munich, DE-81679

Germany

European Corporate Governance Institute (ECGI)

c/o the Royal Academies of Belgium

Rue Ducale 1 Hertogsstraat

1000 Brussels

Belgium

  • UC Berkeley School of Law

  • CESifo (Center for Economic Studies and Ifo Institute)

  • European Corporate Governance Institute (ECGI)

SCHOLARLY PAPERS

63

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1,525

CROSSREF CITATIONS

824

Scholarly Papers (63)

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1.

Corporate Tax Avoidance and Firm Value

Downloads 6,223 ( 2,187)
Citation 193

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 UC Berkeley School of Law
Downloads 5,090 (3,041)
Citation 21

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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
UC Berkeley School of Law and Harvard Business School - Finance Unit
Downloads 814 (52,213)
Citation 10

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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: 19 Sep 2022
Dhammika Dharmapala and Mihir A. Desai
UC Berkeley School of Law and Harvard Business School - Finance Unit
Downloads 319 (163,244)
Citation 125

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2.

Which Countries Become Tax Havens?

Downloads 5,649 ( 2,566)
Citation 134

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.
UC Berkeley School of Law and University of Michigan
Downloads 5,448 (2,709)
Citation 19

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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 2022
Dhammika Dharmapala and James R. Hines Jr.
UC Berkeley School of Law and University of Michigan
Downloads 201 (258,665)
Citation 21

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3.

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

Downloads 4,785 ( 3,434)
Citation 96

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
UC Berkeley School of Law
Downloads 3,944 (4,642)
Citation 31

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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
UC Berkeley School of Law
Downloads 841 (49,908)
Citation 78

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base erosion, profit shifting, multinational firms

4.

Collective Bargaining Rights and Police Misconduct: Evidence from Florida

Downloads 4,475 ( 3,833)
Citation 2

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
UC Berkeley School of Law, University of Chicago Law School and University of Chicago - Law School
Downloads 4,055 (4,439)
Citation 1

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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
UC Berkeley School of Law, University of Chicago Law School and University of Chicago - Law School
Downloads 420 (120,087)
Citation 4

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

5.

Corporate Tax Avoidance and High Powered Incentives

Downloads 3,465 ( 5,907)
Citation 299

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 UC Berkeley School of Law
Downloads 2,952 (7,506)
Citation 32

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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 2022
Dhammika Dharmapala and Mihir A. Desai
UC Berkeley School of Law and Harvard Business School - Finance Unit
Downloads 513 (94,783)
Citation 46

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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
UC Berkeley School of Law and Harvard Business School - Finance Unit
Downloads 2,962 (7,592)
Citation 23

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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 UC Berkeley School of Law
Downloads 2,774 (8,354)
Citation 25

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

8.

What Problems and Opportunities are Created by Tax Havens?

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What Problems and Opportunities are Created by Tax Havens?

Number of pages: 29 Posted: 06 Oct 2008
Dhammika Dharmapala
UC Berkeley School of Law
Downloads 1,892 (15,178)
Citation 35

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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
UC Berkeley School of Law

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

9.

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

Downloads 1,719 (17,942)
Citation 16

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
UC Berkeley School of Law and University of Michigan Law School
Downloads 1,332 (25,901)
Citation 15

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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 UC Berkeley School of Law
Downloads 198 (262,228)
Citation 2

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Corporate Social Responsibility, Firm Value, India

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
UC Berkeley School of Law and University of Michigan Law School
Downloads 189 (273,608)
Citation 16

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corporate social responsibility, India, company law, event study

10.

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

Downloads 1,560 (20,791)
Citation 75

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
UC Berkeley School of Law, Harvard University - Business School (HBS) and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,471 (22,351)
Citation 60

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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 2023
Dhammika Dharmapala, C. Fritz Foley and Kristin J. Forbes
UC Berkeley School of Law, Harvard University - Business School (HBS) and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 89 (491,812)

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11.

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

Downloads 1,315 (26,831)
Citation 19

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
UC Berkeley School of Law and University of Michigan Law School
Downloads 1,315 (26,381)
Citation 13

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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
UC Berkeley School of Law and University of Michigan Law School

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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
UC Berkeley School of Law
Downloads 986 (40,823)
Citation 9

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Base erosion, profit shifting, international taxation, multinational firms

13.

Stock Market Reactions to India's 2016 Demonetization

Downloads 898 (46,269)
Citation 4

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
UC Berkeley School of Law and University of Michigan Law School
Downloads 659 (69,000)
Citation 3

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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
UC Berkeley School of Law and University of Michigan Law School
Downloads 239 (219,463)
Citation 1

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corruption, tax evasion, demonetization, financial constraints, India

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 UC Berkeley School of Law
Downloads 789 (55,199)
Citation 9

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

15.

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

Downloads 746 (59,537)
Citation 5

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
UC Berkeley School of Law
Downloads 560 (84,758)
Citation 2

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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
UC Berkeley School of Law
Downloads 186 (277,508)
Citation 3

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

16.

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

Downloads 725 (61,820)
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
UC Berkeley School of Law
Downloads 447 (111,571)
Citation 3

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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
UC Berkeley School of Law
Downloads 278 (188,615)
Citation 1

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

17.

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

Downloads 717 (62,765)
Citation 7

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
UC Berkeley School of Law and University of Michigan Law School
Downloads 589 (79,480)
Citation 1

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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
UC Berkeley School of Law and University of Michigan Law School
Downloads 128 (379,187)

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securities regulation, JOBS Act of 2012, emerging growth companies

18.

Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach

Downloads 636 (73,194)
Citation 2

Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper, European Corporate Governance Institute – Finance Working Paper No. 867/2023
Number of pages: 52 Posted: 03 Aug 2016 Last Revised: 13 Jan 2023
Dhammika Dharmapala
UC Berkeley School of Law
Downloads 430 (116,792)
Citation 2

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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
UC Berkeley School of Law
Downloads 146 (341,927)

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

Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach

Number of pages: 46 Posted: 02 Aug 2016 Last Revised: 17 Jan 2023
Dhammika Dharmapala
UC Berkeley School of Law
Downloads 60 (617,296)
Citation 1

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

19.

Taxation and the Evolution of Aggregate Corporate Ownership Concentration

Downloads 617 (75,935)
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
UC Berkeley School of Law, Harvard Business School - Finance Unit and Wheaton College
Downloads 538 (89,167)

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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, UC Berkeley School of Law and Wheaton College
Downloads 79 (529,735)

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20.

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

Downloads 533 (91,224)
Citation 86

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
UC Berkeley School of Law and Oxford University CBT
Downloads 463 (107,042)
Citation 3

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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
UC Berkeley School of Law and Oxford University CBT
Downloads 70 (568,532)
Citation 16

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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
UC Berkeley School of Law and Oxford University CBT

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International Taxation, Income-Shifting, Multinational Corporations

21.

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
UC Berkeley School of Law and University of Chicago Law School
Downloads 489 (101,333)
Citation 1

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22.

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: 34 Posted: 16 Aug 2021 Last Revised: 23 May 2023
Dhammika Dharmapala and Vikramaditya S. Khanna
UC Berkeley School of Law and University of Michigan Law School
Downloads 475 (104,932)
Citation 1

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

23.

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

Downloads 467 (107,047)
Citation 3

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
UC Berkeley School of Law and University of Connecticut - Department of Economics
Downloads 467 (105,944)
Citation 3

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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
UC Berkeley School of Law and University of Connecticut - Department of Economics

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exclusionary rule, Fourth Amendment, search and seizure

24.

The Economics of Corporate and Business Tax Reform

Downloads 461 (108,737)
Citation 2

The Economics of Corporate and Business Tax Reform

CESifo Working Paper Series No. 5864
Number of pages: 36 Posted: 11 May 2016
Dhammika Dharmapala
UC Berkeley School of Law
Downloads 251 (209,098)
Citation 1

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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
UC Berkeley School of Law
Downloads 210 (248,505)

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

25.

Taxes, Institutions and Foreign Diversification Opportunities

Downloads 439 (115,128)
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 UC Berkeley School of Law
Downloads 392 (130,130)

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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: 20 Nov 2022
Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and UC Berkeley School of Law
Downloads 47 (693,363)

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26.

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

Downloads 396 (129,788)
Citation 13

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
UC Berkeley School of Law and University of Chicago Law School
Downloads 396 (128,646)
Citation 13

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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
UC Berkeley School of Law and University of Chicago Law School

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

27.

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, UC Berkeley School of Law and Harvard University - Harvard Kennedy School (HKS)
Downloads 394 (130,511)
Citation 3

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housing subsify, tax credit, tax expenditure

28.

Interest Deductions in a Multijurisdictional World

Downloads 347 (150,172)
Citation 3

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 UC Berkeley School of Law
Downloads 278 (188,615)
Citation 2

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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 UC Berkeley School of Law
Downloads 69 (573,056)
Citation 1

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interest deductions, international taxation, base erosion and profit shifting

29.

Penalty Enhancement for Hate Crimes: An Economic Analysis

Downloads 346 (150,628)
Citation 11

Penalty Enhancement for Hate Crimes: An Economic Analysis

Number of pages: 24 Posted: 03 May 2001
Dhammika Dharmapala and Nuno Garoupa
UC Berkeley School of Law and George Mason University - Antonin Scalia Law School
Downloads 346 (149,569)
Citation 11

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Law enforcement, hate crimes

Penalty Enhancement for Hate Crimes: An Economic Analysis

Posted: 31 Oct 2003
Dhammika Dharmapala and Nuno Garoupa
UC Berkeley School of Law and George Mason University - Antonin Scalia Law School

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Law enforcement, hate crimes, penalty enhancement

30.

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

Downloads 344 (151,606)
Citation 2

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
UC Berkeley School of Law
Downloads 297 (176,042)

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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
UC Berkeley School of Law
Downloads 47 (693,363)
Citation 2

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

31.

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 UC Berkeley School of Law
Downloads 331 (157,966)
Citation 2

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

32.

Legislative Bargaining and Incremental Budgeting

Number of pages: 26 Posted: 17 Aug 2001
Dhammika Dharmapala
UC Berkeley School of Law
Downloads 330 (158,505)

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Legislative bargaining, incremental budgeting, budgetary institutions

33.

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

Downloads 298 (176,464)

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 UC Berkeley School of Law
Downloads 200 (259,878)

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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 UC Berkeley School of Law
Downloads 98 (461,685)

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

34.

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
UC Berkeley School of Law, University of Michigan, Stephen M. Ross School of Business and Michigan State University - Department of Economics
Downloads 267 (197,555)
Citation 18

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Optimal taxation, administrative costs, missing middle

35.

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

Downloads 260 (202,813)
Citation 17

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
UC Berkeley School of Law, George Mason University - Antonin Scalia Law School and University of Chicago Law School
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Citation 17

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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
UC Berkeley School of Law, George Mason University - Antonin Scalia Law School and University of Chicago Law School
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law enforcement, intrinsic motivation, punishment, criminal procedure

36.

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
UC Berkeley School of Law, George Mason University - Antonin Scalia Law School and University of Chicago Law School
Downloads 256 (206,029)
Citation 1

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Hate crimes, behavioral economics

37.

Do Exclusionary Rules Convict the Innocent?

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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
UC Berkeley School of Law, George Mason University - Antonin Scalia Law School and University of Chicago Law School
Downloads 244 (215,053)
Citation 9

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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
UC Berkeley School of Law, George Mason University - Antonin Scalia Law School and University of Chicago Law School

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exclusionary rules, evidence, juries

38.

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 UC Berkeley School of Law
Downloads 231 (227,792)

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

39.

The Law of Restitution for Mistaken Payments: An Economic Analysis

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: 48 Posted: 10 Aug 2021 Last Revised: 24 Jul 2023
Dhammika Dharmapala and Nuno Garoupa
UC Berkeley School of Law and George Mason University - Antonin Scalia Law School
Downloads 217 (241,590)

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

40.

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
UC Berkeley School of Law
Downloads 215 (243,689)
Citation 6

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tax evasion, international taxation, FATCA

41.

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

Downloads 213 (245,807)
Citation 3

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

Number of pages: 29 Posted: 17 Oct 2001
Dhammika Dharmapala
UC Berkeley School of Law
Downloads 213 (245,161)
Citation 3

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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
UC Berkeley School of Law

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

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, UC Berkeley School of Law and George Mason University - Antonin Scalia Law School
Downloads 183 (281,843)

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43.

Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence

Number of pages: 24 Posted: 06 May 2003
Dhammika Dharmapala and Stephen L. Ross
UC Berkeley School of Law and University of Connecticut - Department of Economics
Downloads 173 (296,213)
Citation 14

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Prejudice, Discrimination, Law enforcement, Motor vehicle searches

44.

The Institutional and Historical Characteristics of Tax Havens

Number of pages: 24 Posted: 14 May 2023 Last Revised: 30 Sep 2023
Dhammika Dharmapala
UC Berkeley School of Law
Downloads 158 (321,548)

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Tax havens; International taxation; Colonial history; Governance; Economic development; Comparative economics

45.

'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 UC Berkeley School of Law
Downloads 157 (321,548)

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Higher education finance; political economy

46.

The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence

University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 966
Number of pages: 26 Posted: 28 Dec 2022 Last Revised: 29 Nov 2023
Dhammika Dharmapala
UC Berkeley School of Law
Downloads 149 (335,781)

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International taxation; Multinational firms; Tax Cut and Jobs Act (TCJA); Repatriation taxes; GILTI tax

47.

Sentencing Guidelines, Tis Legislation, and Bargaining Power

Number of pages: 35 Posted: 02 Jul 2006
Dhammika Dharmapala, Nuno Garoupa and Joanna Shepherd
UC Berkeley School of Law, George Mason University - Antonin Scalia Law School and Emory University School of Law
Downloads 144 (345,073)
Citation 4

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criminal law, judges, sentencing guidelines

48.

Bilateral Accidents with Intrinsically Interdependent Costs of Precaution

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Citation 3

Bilateral Accidents with Intrinsically Interdependent Costs of Precaution

Number of pages: 29 Posted: 04 Feb 2003
Dhammika Dharmapala and Sandra A. Hoffmann
UC Berkeley School of Law and Resources for the Future
Downloads 130 (374,692)
Citation 3

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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
UC Berkeley School of Law and Resources for the Future

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49.

A Median Voter Theorem for Postelection Politics

Number of pages: 27 Posted: 27 Dec 2003
Dhammika Dharmapala and Etienne Lehmann
UC Berkeley School of Law and CREST
Downloads 125 (384,820)

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Postelection politics; Median voter theorem; retrospective voting

50.

An Analysis of Budget Offset Requirements for Tax Expenditures

Number of pages: 12 Posted: 26 Jul 2001
Dhammika Dharmapala
UC Berkeley School of Law
Downloads 107 (431,132)

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Tax Expenditures, Interest Groups, Budget Rules

51.

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
UC Berkeley School of Law, George Mason University - Antonin Scalia Law School and Emory University School of Law
Downloads 103 (442,989)
Citation 1

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sentencing reform, determinate sentencing, sentencing guidelines, political economy

52.

Overview of the Characteristics of Tax Haven

CESifo Working Paper No. 10411
Number of pages: 23 Posted: 19 May 2023
Dhammika Dharmapala
UC Berkeley School of Law
Downloads 79 (527,803)

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tax havens, international taxation, colonial history, governance, economic development, comparative economics

53.

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: 31 Aug 2022
Mihir A. Desai, Dhammika Dharmapala and Monica Singhal
Harvard Business School - Finance Unit, UC Berkeley School of Law and Harvard University - Harvard Kennedy School (HKS)
Downloads 74 (544,020)
Citation 2

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54.

Imputing Unreported Hate Crimes Using Google Search Data

U of Chicago, Public Law Working Paper No. 776, University of Chicago Coase-Sandor Institute for Law & Economics Research Paper No. 942
Number of pages: 45 Posted: 18 Jun 2018 Last Revised: 10 Feb 2022
Dhammika Dharmapala and Aziz Z. Huq
UC Berkeley School of Law and University of Chicago - Law School
Downloads 63 (592,323)

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

55.

Taxes and Portfolio Choice: Evidence from Jgtrra's Treatment of International Dividends

NBER Working Paper No. w13281
Number of pages: 34 Posted: 23 Jul 2007 Last Revised: 17 Apr 2022
Dhammika Dharmapala and Mihir A. Desai
UC Berkeley School of Law and Harvard Business School - Finance Unit
Downloads 62 (597,172)

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56.

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
UC Berkeley School of Law
Downloads 45 (690,563)
Citation 1

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foreign rule, fiscal capacity, economic development

57.

International Spillovers from Proposed US Tax Reforms

Australian Tax Forum, Vol. 33(1), 2018
Number of pages: 22 Posted: 08 May 2018
Dhammika Dharmapala
UC Berkeley School of Law
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Citation 2
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58.

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
UC Berkeley School of Law and University of Sydney Business School

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59.

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
UC Berkeley School of Law and University of Chicago Law School

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60.

Budgetary Policy with Unified and Decentralized Appropriations Authority

Posted: 15 Aug 2002
Dhammika Dharmapala
UC Berkeley School of Law

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Budgeting, Congressional committees, Common agency, Lobbying, Appropriations

61.

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

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

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

62.

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

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

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

63.

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

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

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