(w/ W. Gentry) in J. Poterba (ed.), Tax Policy and the Economy 18 (Cambridge, MA: MIT Press, 2004), 1-36.
This paper analyzes how corporate capital gains taxes affect the capital gain realization decisions of firms.
Read MoreThe Divergence Between Book Income and Tax Income
/in J. Poterba (ed.) Tax Policy and the Economy 17 (Cambridge, MA: MIT Press, 2003), 169-206. This paper is a revision of NBER Working Paper 8866, entitled "The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation."
This paper examines the evolution of the corporate profit base and the relationship between book income and tax income for U.S. corporations over last two decades.
Read MoreThe Uneasy Marriage of Export Subsidies and the Income Tax
/(w/ J. R. Hines Jr.) in James Poterba (ed.), Tax Policy and the Economy 15 (Cambridge, MA: MIT Press, 2001), 41-94.
This paper investigates the economic impact of tax incentives for American exports.
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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.