(w/ C.F. Foley and J.R. Hines, Jr.) NBER Working Paper No. 18107.
This paper analyzes the extent to which firms use trade credit to reallocate capital in response to tax incentives.
Read MoreInvestor Taxation in Open Economies→
/(w/ D. Dharmapala)
This paper investigates how dividend taxes influence portfolio choices, using the response to the distinctive treatment of a subset of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA) of 2003.
Read MoreInvestable Tax Credits: The Case of the Low Income Housing Tax Credit→
/(w/ D. Dharmapala, M. Singhal)
This paper outlines a conceptual framework for exploring the conditions under which investable tax credits may be the most effective mechanism to deliver a production subsidy and discusses the desirability of employing investable tax credits in other policy domains.
Read MoreLabor and Capital Shares of the Corporate Tax Burden: International Evidence
/This paper develops and applies a simple framework for measuring the incidence of the corporate tax.
Read MoreConstraining Managers without Owners: Governance of the Not-for-Profit Enterprise→
/(w/ R. Yetman) NBER Working Paper No. 11140
This paper develops state-level indices of governance environment facing not-for-profits and examines the effects of these rules on not-for-profit behavior.
Read MoreInstitutions, Capital Constraints and Entrepreneurial Dynamics: Evidence from Europe→
/(w/ P. Gompers and J. Lerner) NBER Working Paper No. 10165
Explores the impact of the institutional environment on the nature of entrepreneurial activity across Europe.
Read MoreValueAdded Taxes and International Trade: The Evidence→
/(w/ J. R. Hines Jr.).
This paper examines the effect of value-added taxes (VATs) on international trade.
Read More
Mihir Desai's academic publications have appeared in leading economics, finance, and law journals. His work has emphasized the appropriate design of tax policy in a globalized setting, the links between corporate governance and taxation, and the internal capital markets of multinational firms. His research has been cited in The Economist, BusinessWeek, The New York Times, and several other publications.