Tax Notes 110, p. 1079-1092
Read MoreCorporate Social Responsibility and Taxation: The Missing Link
/(w/ D. Dharmapala) in BSR Leading Perspectives (Winter 2005), 4-5.
Corporate tax payments are the largest and most obvious contribution of firms to nonshareholders and non-employees. Surprisingly, taxation does not typically figure in the analysis of corporate social responsibility (CSR).
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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.