How to Stop Corporate Inversions
/Bill George and Mihir Desai, professors at Harvard Business School, explain why our corporate tax code is driving American business overseas.
Read MoreThe Degradation of Reported Corporate Profits→
/Journal of Economic Perspectives 19, no. 4 (Fall 2005), 171-192. Reprinted in W. DeBondt (ed.), Financial Accounting and Investment Management, Edward Elgar, 2008.
U.S. firms are afforded the opportunity to characterize profits to capital markets and tax authorities in distinct ways.
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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.