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) National Tax Journal, 62 (March 2009), 169-186.
This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms.
Read More(w/ D. Dharmapala) Tax and Corporate Governance in MPI Studies on Intellectual Property, Competition and Tax Law, 3:1 (2008), 13-30.
How do the tax system and corporate governance arrangements interact?
Read More(w/ D. Dharmapala) Journal of Financial Economics 79, no. 1 (January 2006), 145-179.
This paper analyzes the links between corporate tax avoidance and the growth of high-powered incentives for managers.
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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.
Mizuho Financial Group Professor of Finance, Harvard Business School, Professor of Law, Harvard Law School