Labor 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 MoreProfessor 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.
This paper develops and applies a simple framework for measuring the incidence of the corporate tax.
Read MoreMihir 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