Dhammika Dharmapala                             

Associate Professor                                 
Department of Economics                                      
University of Connecticut                                       
341 Mansfield Road, U-1063                             
Storrs, CT 06269-1063                                         

Email: dhammika.dharmapala@uconn.edu

Curriculum Vitae 

Selected Publications

“Corporate Tax Avoidance and Firm Value” (with Mihir A. Desai) Review of Economics and Statistics, forthcoming.

“Taxes, Institutions, and Foreign Diversification Opportunities” (with Mihir A. Desai) Journal of Public Economics, Vol. 93, 2009, pp. 703-714.

Belief in a Just World, Blaming the Victim, and Hate Crime Statutes” (with Nuno Garoupa and Richard H. McAdams) Review of Law and Economics, Vol. 5, Issue 1, 2009, Article 14.

 

“Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment (with Mihir A. Desai) National Tax Journal, Vol. 62, 2009, pp. 169-186.

                                                                                                                  

“The Impact of Taxes on Dividends and Corporate Financial Policy: Lessons from the 2000’s” in Alan D. Viard (ed.) Tax Policy Lessons from the 2000’s, American Enterprise Institute Press, 2009, pp. 199-233.

“Taxing the Bandit Kings” (with Mihir A. Desai) 118 Yale Law Journal Pocket Part 98 (2008).

“What Problems and Opportunities are Created by Tax Havens?” Oxford Review of Economic Policy, Vol. 24, 2008, pp. 661-679.

“Tax and Corporate Governance: An Economic Approach” (with Mihir A. Desai) in Wolfgang Schön (ed.) Tax and Corporate Governance, Springer, 2008, pp. 13-30.

“Taxation and the Evolution of Aggregate Corporate Ownership Concentration” (with Mihir A. Desai and Winnie Fung) in Alan J. Auerbach, James R. Hines, Jr., and Joel Slemrod (eds.) Taxing Corporate Income in the 21st Century, Cambridge University Press, 2007, pp. 345-383.
(Featured in the NBER Digest, October 2005)

“Dividends and Tax Policy in the Long Run: Discussion” University of Illinois Law Forum, 2007, pp. 1-5.

“Corporate Tax Avoidance and High Powered Incentives” (with Mihir A. Desai) Journal of Financial Economics, Vol. 79, 2006, pp. 145-179.

“The Congressional Budget Process, Aggregate Spending, and Statutory Budget Rules” Journal of Public Economics, Vol. 90, 2006, pp. 119-141.

“Words that Kill? An Economic Model of the Influence of Speech on Behavior (with Particular Reference to Hate Speech)” (with Richard H. McAdams) Journal of Legal Studies, Vol. 34, 2005, pp. 93-136.

Bilateral Accidents with Intrinsically Interdependent Costs of Precaution (with Sandra A. Hoffmann) Journal of Legal Studies, Vol. 34, 2005, pp. 239-272.

“An Economic Analysis of 'Riding to Hounds': Pierson v. Post Revisited (with Rohan Pitchford) Journal of Law, Economics, & Organization, Vol. 18, 2002, pp. 39-66.
Extract reprinted in A. Clarke and P. Kohlers Property Law: Commentary and Materials, Cambridge University Press, 2005, pp. 129-132.

“Comparing Tax Expenditures and Direct Subsidies: The Role of Legislative Committee Structure” Journal of Public Economics, Vol. 72, 1999, pp. 421-454.

Working Papers

“Which Countries Become Tax Havens?” (with James R. Hines, Jr.)
NBER Working Paper #12802; Revise and resubmit, Journal of Public Economics
                                                                                                            

“Dividend Taxes and International Portfolio Choice” (with Mihir A. Desai)
(A previous version was circulated as NBER Working Paper #13281, and featured in the NBER Digest, June/July, 2008); Revise and resubmit, Review of Economics and Statistics

“Investable Tax Credits: The Case of the Low Income Housing Tax Credit” (with Mihir A. Desai and Monica Singhal)

NBER Working Paper #14149

“Corporate Governance, Enforcement and Firm Value: Evidence from India” (with Vikramaditya S. Khanna)

University of Michigan Olin Law & Economics Working Paper No. 08-005

 

“Tax Policy and the ‘Missing Middle’: Optimal Tax Remittance with Firm-Level Administrative Costs” (with Joel Slemrod and John D. Wilson)

 

“The Unintended Consequences of the Homeland Investment Act: Implications for Financial Constraints, Governance, and International Tax Policy” (with C. Fritz Foley and Kristin J. Forbes)

 

“Sentencing Guidelines, TIS Legislation, and Bargaining Power” (with Nuno Garoupa and Joanna M. Shepherd)