Discussion of "Does Economic Growth Reduce Fertility? Rural India 1971-1999"
/by A. Foster and M. Rosenzweig” forthcoming in India Policy Forum, 2006.
Read MoreCorporate Tax Avoidance and High-Powered Incentives→
/(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.
Read MoreTaxation and the Evolution of Aggregate Corporate Ownership Concentration→
/(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 MoreNote on International Tax Regimes→
/(w/ M. Veblen) Harvard Business School Background Note 206-014.
Provides a framework for understanding different types of international tax regimes.
Read MoreCapital Controls, Liberalizations, and Foreign Direct Investment→
/(w/ C. F. Foley and J. R. Hines Jr.) Review of Financial Studies 19, no. 4 (Winter 2006), 1433-1464.
This paper evaluates the impact of capital controls and their liberalization on the activities of U.S. multinational firms.
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.
Read MoreReply to Grubert
/(w/ J. R. Hines Jr.) National Tax Journal 58, no. 2 (June 2005), 275-278.
Read MoreForeign Direct Investment and the Domestic Capital Stock→
/(w/ C. F. Foley and J. R. Hines Jr.) American Economic Review 95, no. 2 (May 2005), 33-38.
This paper evaluates evidence of the impact of outbound foreign direct investment (FDI) on domestic investment rates.
Read MoreTaxation and Global Competitiveness
/
President's Advisory Panel on Federal Tax Reform, San Francisco, CA
Read MoreFinancing Decisions within the Firm: A Module Note→
/Harvard Business School Module Note 206-124.
The module focuses on the financial and managerial issues that confront managers who make financial decisions within multinational firms: how subsidiaries should be financed and owned, how repatriations should be conducted, how different tax regimes influence financial decisions, and how firms can measure and compare the performance of businesses and managers in different countries.
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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.