Professor of Finance and Law
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.
(w/ D. Dharmapala) Taxing Corporate Income in the 21st Century, Cambridge University Press: New York (2007), 345-383.
Legal rules, politics and behavioral factors have all been emphasized as explanatory factors in analyses of the determinants of the concentration of corporate ownership and stock market participation.
Read MoreJournal 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.
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.
Mizuho Financial Group Professor of Finance, Harvard Business School, Professor of Law, Harvard Law School