Details about Dhammika Dharmapala

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UC Berkeley School of Law

Access statistics for papers by Dhammika Dharmapala.

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Short-id: pdh6

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Working Papers

2024

1. Imputing Unreported Hate Crimes Using Google Search Data
   CESifo Working Paper Series, CESifo
2. Racial Restrictions on Voting: Evidence from a New Pan-Anglophone Dataset, 1730-2000
   CESifo Working Paper Series, CESifo

2023

3. Overview of the Characteristics of Tax Haven
   CESifo Working Paper Series, CESifo
4. The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence
   CESifo Working Paper Series, CESifo
   See also Journal Article The consequences of the 2017 US international tax reform: a survey of the evidence, International Tax and Public Finance, Springer (2024) (2024)

2020

5. A New Measure of Foreign Rule Based on Genetic Distance
   CESifo Working Paper Series, CESifo View citations (1)
   See also Journal Article A NEW MEASURE OF FOREIGN RULE BASED ON GENETIC DISTANCE, Economic Inquiry, Western Economic Association International (2021) View citations (3) (2021)
6. Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?
   CESifo Working Paper Series, CESifo View citations (6)
7. The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals
   CESifo Working Paper Series, CESifo View citations (2)
   See also Journal Article The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals, National Tax Journal, National Tax Association (2020) View citations (2) (2020)

2019

8. Collective Bargaining and Police Misconduct: Evidence from Florida
   CESifo Working Paper Series, CESifo View citations (4)

2018

9. The Consequences of the TCJA's International Provisions: Lessons from Existing Research
   CESifo Working Paper Series, CESifo View citations (5)

2017

10. Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints
    CESifo Working Paper Series, CESifo View citations (6)

2016

11. Cross-Border Tax Evasion under a Unilateral FATCA Regime
    CESifo Working Paper Series, CESifo View citations (18)
    See also Journal Article Cross-border tax evasion under a unilateral FATCA regime, Journal of Public Economics, Elsevier (2016) View citations (16) (2016)
12. Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(b)
    CESifo Working Paper Series, CESifo View citations (1)
13. Introduction to the special issue on Taxation in a Global Economy
    Munich Reprints in Economics, University of Munich, Department of Economics
    See also Journal Article Introduction to the special issue on Taxation in a Global Economy, International Tax and Public Finance, Springer (2016) (2016)
14. Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms
    CESifo Working Paper Series, CESifo View citations (1)
15. The Economics of Corporate and Business Tax Reform
    CESifo Working Paper Series, CESifo View citations (6)
    Also in Working Papers, Oxford University Centre for Business Taxation (2016) View citations (6)
16. The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013
    CESifo Working Paper Series, CESifo View citations (5)
    See also Journal Article The impact of mandated corporate social responsibility: Evidence from India’s Companies Act of 2013, International Review of Law and Economics, Elsevier (2018) View citations (17) (2018)

2015

17. Interest Deductions in a Multijurisdictional World
    CESifo Working Paper Series, CESifo View citations (9)
    See also Journal Article Interest Deductions in a Multijurisdictional World, National Tax Journal, National Tax Association (2015) View citations (9) (2015)
18. Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure
    CESifo Working Paper Series, CESifo
    See also Journal Article Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure, The Journal of Legal Studies, University of Chicago Press (2016) View citations (15) (2016)
19. The governments of many developing countries seek to attract inbound foreign direct investment (FDI) through the use of tax incentives for multinational corporations (MNCs). The effectiveness of these tax incentives depends crucially on MNCs¡¯ residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing provisions are included in many bilateral tax treaties to prevent host country tax incentives being nullified by residence country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD countries in 113 developing and transition economies over the period 2002-2012 (with 8189 observations on 1103 country pairs), coding tax sparing provisions in all bilateral tax treaties among these countries. We find that tax sparing agreements are associated with a 30 percent increase in bilateral FDI stocks. The estimated effect is concentrated in the year that tax sparing comes into force and the subsequent years, with no effects in prior years, and is thus consistent with a causal interpretation. Four countries - Norway in 2004, and the U.K., Japan, and New Zealand in 2009 - enacted tax reforms that moved them from worldwide to territorial taxation, potentially changing the value of their preexisting tax sparing agreements. However, there is no detectable effect of these reforms on bilateral FDI in tax sparing countries, relative to nonsparing countries. These results are consistent with tax sparing being an important determinant of FDI in developing countries for MNCs from both worldwide and territorial home countries
    Working Papers, Oxford University Centre for Business Taxation View citations (1)

2014

20. The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012
    CESifo Working Paper Series, CESifo View citations (2)
    See also Journal Article The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012, Journal of Law, Finance, and Accounting, now publishers (2016) View citations (4) (2016)
21. What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
    CESifo Working Paper Series, CESifo View citations (255)
    See also Journal Article What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature, Fiscal Studies, Institute for Fiscal Studies (2014) View citations (250) (2014)

2012

22. Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals
    CESifo Working Paper Series, CESifo View citations (3)
    Also in Working Papers, Oxford University Centre for Business Taxation (2011) View citations (4)
    FZID Discussion Papers, University of Hohenheim, Center for Research on Innovation and Services (FZID) (2011) View citations (4)
    See also Journal Article Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals, Journal of Public Economics, Elsevier (2013) View citations (152) (2013)
23. Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence
    Working papers, University of Connecticut, Department of Economics View citations (3)
    Also in Working papers, University of Connecticut, Department of Economics (2003) View citations (3)
    See also Chapter Search, seizure and false (?) arrest: an analysis of fourth amendment remedies when police can plant evidence, Chapters, Edward Elgar Publishing (2013) (2013)

2010

24. Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit
    Scholarly Articles, Harvard Kennedy School of Government View citations (8)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2008) View citations (2)
    See also Chapter Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit, NBER Chapters, National Bureau of Economic Research, Inc (2010) View citations (8) (2010)

2009

25. Dividend Taxes and International Portfolio Choice
    Working Papers, Oxford University Centre for Business Taxation View citations (3)
    See also Journal Article Dividend Taxes and International Portfolio Choice, The Review of Economics and Statistics, MIT Press (2011) View citations (42) (2011)
26. Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (7)
    See also Journal Article Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act, Journal of Finance, American Finance Association (2011) View citations (102) (2011)

2008

27. Investable Tax Credits: The Case of the Low Income Housing Tax Credit
    Working Paper Series, Harvard University, John F. Kennedy School of Government View citations (3)
28. Taxes, Institutions and Foreign Diversification Opportunities
    Working Papers, Oxford University Centre for Business Taxation View citations (2)
    Also in NBER Working Papers, National Bureau of Economic Research, Inc (2007) View citations (8)
    See also Journal Article Taxes, institutions and foreign diversification opportunities, Journal of Public Economics, Elsevier (2009) View citations (10) (2009)
29. What Problems and Opportunities are Created by Tax Havens?
    Working Papers, Oxford University Centre for Business Taxation View citations (133)
    See also Journal Article What problems and opportunities are created by tax havens?, Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited (2008) View citations (132) (2008)

2007

30. Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (3)

2006

31. Which Countries Become Tax Havens?
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (32)
    See also Journal Article Which countries become tax havens?, Journal of Public Economics, Elsevier (2009) View citations (220) (2009)

2005

32. Corporate Tax Avoidance and Firm Value
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (9)
    See also Journal Article Corporate Tax Avoidance and Firm Value, The Review of Economics and Statistics, MIT Press (2009) View citations (257) (2009)
33. Taxation and the Evolution of Aggregate Corporate Ownership Concentration
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (6)

2004

34. A Median Voter Theorem for Postelection Politics
    Econometric Society 2004 North American Summer Meetings, Econometric Society
    Also in Working papers, University of Connecticut, Department of Economics (2003)
    Working Papers ERMES, ERMES, University Paris 2 (2004)
35. Corporate Tax Avoidance and High Powered Incentives
    Working papers, University of Connecticut, Department of Economics View citations (12)
    Also in American Law & Economics Association Annual Meetings, American Law & Economics Association
    NBER Working Papers, National Bureau of Economic Research, Inc (2004) View citations (11)
    See also Journal Article Corporate tax avoidance and high-powered incentives, Journal of Financial Economics, Elsevier (2006) View citations (409) (2006)

2003

36. Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence
    Working papers, University of Connecticut, Department of Economics View citations (8)
    See also Journal Article Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence, The B.E. Journal of Economic Analysis & Policy, De Gruyter (2004) View citations (25) (2004)
37. Words that Kill? Economic Perspectives on Hate Speech and Hate Crimes
    Working papers, University of Connecticut, Department of Economics

2002

38. Bilateral Accidents with Intrinsically Interdependent Costs of Precaution
    Working papers, University of Connecticut, Department of Economics View citations (6)
    See also Journal Article Bilateral Accidents with Intrinsically Interdependent Costs of Precaution, The Journal of Legal Studies, University of Chicago Press (2005) View citations (15) (2005)
39. Legislative Bargaining and Incremental Budgeting
    Working papers, University of Connecticut, Department of Economics
40. Penalty Enhancement for Hate Crimes: An Economic Analysis
    Working papers, University of Connecticut, Department of Economics View citations (2)
    See also Journal Article Penalty Enhancement for Hate Crimes: An Economic Analysis, American Law and Economics Review, American Law and Economics Association (2004) View citations (16) (2004)
41. The Congressional Budget Process and the Aggregate Level of Spending
    Working papers, University of Connecticut, Department of Economics View citations (1)

2001

42. A Neglected Interdependency in Liability Theory
    Discussion Papers, Resources for the Future View citations (1)
    Also in RFF Working Paper Series, Resources for the Future (2001) View citations (1)
43. Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections
    Public Economics, University Library of Munich, Germany
    See also Journal Article Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections, Public Choice, Springer (2002) View citations (27) (2002)

1991

44. Ricardo on the Relationship Between Pricing and Distribution: A survey of the secondary literature
    Economics Discussion / Working Papers, The University of Western Australia, Department of Economics

Journal Articles

2024

1. The Law of Restitution for Mistaken Payments: An Economic Analysis
   The Journal of Legal Studies, 2024, 53, (1), 159 - 207
2. The consequences of the 2017 US international tax reform: a survey of the evidence
   International Tax and Public Finance, 2024, 31, (4), 1158-1178
   See also Working Paper The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence, CESifo Working Paper Series (2023) (2023)

2022

3. Collective Bargaining Rights and Police Misconduct: Evidence from Florida
   The Journal of Law, Economics, and Organization, 2022, 38, (1), 1-41 View citations (3)
4. Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach
   American Law and Economics Review, 2022, 24, (2), 449-494

2021

5. A NEW MEASURE OF FOREIGN RULE BASED ON GENETIC DISTANCE
   Economic Inquiry, 2021, 59, (2), 622-647 View citations (3)
   See also Working Paper A New Measure of Foreign Rule Based on Genetic Distance, CESifo Working Paper Series (2020) View citations (1) (2020)

2020

6. The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals
   National Tax Journal, 2020, 73, (4), 1047-1064 View citations (2)
   See also Working Paper The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals, CESifo Working Paper Series (2020) View citations (2) (2020)

2019

7. Profit Shifting in a Globalized World
   AEA Papers and Proceedings, 2019, 109, 488-92 View citations (17)
8. Stock Market Reactions to India's 2016 Demonetization
   Journal of Empirical Legal Studies, 2019, 16, (2), 281-317 View citations (3)
9. Tax sparing agreements, territorial tax reforms, and foreign direct investment
   Journal of Public Economics, 2019, 169, (C), 89-108 View citations (15)

2018

10. The Consequences of the Tax Cut and Jobs Act's International Provisions: Lessons from Existing Research
    National Tax Journal, 2018, 71, (4), 707-728 View citations (15)
11. The impact of mandated corporate social responsibility: Evidence from India’s Companies Act of 2013
    International Review of Law and Economics, 2018, 56, (C), 92-104 View citations (17)
    See also Working Paper The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013, CESifo Working Paper Series (2016) View citations (5) (2016)

2017

12. “PAY IT FORWARD” AND HIGHER EDUCATION SUBSIDIES: A MEDIAN VOTER MODEL
    Contemporary Economic Policy, 2017, 35, (4), 615-629

2016

13. Cross-border tax evasion under a unilateral FATCA regime
    Journal of Public Economics, 2016, 141, (C), 29-37 View citations (16)
    See also Working Paper Cross-Border Tax Evasion under a Unilateral FATCA Regime, CESifo Working Paper Series (2016) View citations (18) (2016)
14. Introduction to the special issue on Taxation in a Global Economy
    International Tax and Public Finance, 2016, 23, (4), 603-606
    See also Working Paper Introduction to the special issue on Taxation in a Global Economy, Munich Reprints in Economics (2016) (2016)
15. Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure
    The Journal of Legal Studies, 2016, 45, (1), 105 - 141 View citations (15)
    See also Working Paper Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure, CESifo Working Paper Series (2015) (2015)
16. The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012
    Journal of Law, Finance, and Accounting, 2016, 1, (1), 139-186 View citations (4)
    See also Working Paper The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012, CESifo Working Paper Series (2014) View citations (2) (2014)

2015

17. Base Erosion and Profit Shifting: A Simple Conceptual Framework
    ifo DICE Report, 2015, 12, (04), 08-14
18. Interest Deductions in a Multijurisdictional World
    National Tax Journal, 2015, 68, (3), 653-680 View citations (9)
    See also Working Paper Interest Deductions in a Multijurisdictional World, CESifo Working Paper Series (2015) View citations (9) (2015)

2014

19. What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature
    Fiscal Studies, 2014, 35, 421-448 View citations (250)
    See also Working Paper What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature, CESifo Working Paper Series (2014) View citations (255) (2014)

2013

20. Corporate Governance, Enforcement, and Firm Value: Evidence from India
    The Journal of Law, Economics, and Organization, 2013, 29, (5), 1056-1084 View citations (29)
21. Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals
    Journal of Public Economics, 2013, 97, (C), 95-107 View citations (152)
    See also Working Paper Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals, CESifo Working Paper Series (2012) View citations (3) (2012)

2011

22. Dividend Taxes and International Portfolio Choice
    The Review of Economics and Statistics, 2011, 93, (1), 266-284 View citations (42)
    See also Working Paper Dividend Taxes and International Portfolio Choice, Working Papers (2009) View citations (3) (2009)
23. Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs
    Journal of Public Economics, 2011, 95, (9-10), 1036-1047 View citations (75)
    Also in Journal of Public Economics, 2011, 95, (9), 1036-1047 (2011) View citations (77)
24. Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
    Journal of Finance, 2011, 66, (3), 753-787 View citations (102)
    See also Working Paper Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act, NBER Working Papers (2009) View citations (7) (2009)

2010

25. Do Strong Fences Make Strong Neighbors?
    National Tax Journal, 2010, 63, (4), 723-40 View citations (2)

2009

26. Belief in a Just World, Blaming the Victim, and Hate Crime Statutes
    Review of Law & Economics, 2009, 5, (1), 311-345 View citations (2)
27. Corporate Tax Avoidance and Firm Value
    The Review of Economics and Statistics, 2009, 91, (3), 537-546 View citations (257)
    See also Working Paper Corporate Tax Avoidance and Firm Value, NBER Working Papers (2005) View citations (9) (2005)
28. Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment
    National Tax Journal, 2009, 62, (1), 169-86 View citations (50)
29. Taxes, institutions and foreign diversification opportunities
    Journal of Public Economics, 2009, 93, (5-6), 703-714 View citations (10)
    See also Working Paper Taxes, Institutions and Foreign Diversification Opportunities, Working Papers (2008) View citations (2) (2008)
30. Which countries become tax havens?
    Journal of Public Economics, 2009, 93, (9-10), 1058-1068 View citations (220)
    See also Working Paper Which Countries Become Tax Havens?, NBER Working Papers (2006) View citations (32) (2006)

2008

31. What problems and opportunities are created by tax havens?
    Oxford Review of Economic Policy, 2008, 24, (4), 661-679 View citations (132)
    See also Working Paper What Problems and Opportunities are Created by Tax Havens?, Working Papers (2008) View citations (133) (2008)

2006

32. Corporate tax avoidance and high-powered incentives
    Journal of Financial Economics, 2006, 79, (1), 145-179 View citations (409)
    See also Working Paper Corporate Tax Avoidance and High Powered Incentives, Working papers (2004) View citations (12) (2004)
33. The Congressional budget process, aggregate spending, and statutory budget rules
    Journal of Public Economics, 2006, 90, (1-2), 119-141 View citations (3)

2005

34. Bilateral Accidents with Intrinsically Interdependent Costs of Precaution
    The Journal of Legal Studies, 2005, 34, (1), 239-272 View citations (15)
    See also Working Paper Bilateral Accidents with Intrinsically Interdependent Costs of Precaution, Working papers (2002) View citations (6) (2002)
35. Words That Kill? An Economic Model of the Influence of Speech on Behavior (with Particular Reference to Hate Speech)
    The Journal of Legal Studies, 2005, 34, (1), 93-136 View citations (3)

2004

36. Penalty Enhancement for Hate Crimes: An Economic Analysis
    American Law and Economics Review, 2004, 6, (1), 185-207 View citations (16)
    See also Working Paper Penalty Enhancement for Hate Crimes: An Economic Analysis, Working papers (2002) View citations (2) (2002)
37. Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence
    The B.E. Journal of Economic Analysis & Policy, 2004, 3, (1), 1-21 View citations (25)
    See also Working Paper Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence, Working papers (2003) View citations (8) (2003)

2003

38. Budgetary Policy with Unified and Decentralized Appropriations Authority
    Public Choice, 2003, 115, (3-4), 347-67 View citations (4)
39. The Condorcet Jury Theorem and the Expressive Function of Law: A Theory of Informative Law
    American Law and Economics Review, 2003, 5, (1), 1-31 View citations (24)

2002

40. An Economic Analysis of "Riding to Hounds": Pierson v. Post
    The Journal of Law, Economics, and Organization, 2002, 18, (1), 39-66 View citations (1)
41. Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections
    Public Choice, 2002, 112, (1-2), 81-114 View citations (27)
    See also Working Paper Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections, Public Economics (2001) (2001)
42. Campaign War Chests, Entry Deterrence, and Voter Rationality
    Economics and Politics, 2002, 14, (3), 325-350 View citations (3)

1999

43. Comparing tax expenditures and direct subsidies: the role of legislative committee structure
    Journal of Public Economics, 1999, 72, (3), 421-454 View citations (20)

1993

44. On the History and Methodology of Econometrics
    Journal of Economic Surveys, 1993, 7, (1), 85-103 View citations (2)

Edited books

00

1. The Economics of Tax Avoidance and Evasion
   Books, Edward Elgar Publishing

Chapters

2013

1. Do exclusionary rules convict the innocent?
   Chapter 10 in Research Handbook on Economic Models of Law, 2013, pp 193-207
2. Search, seizure and false (?) arrest: an analysis of fourth amendment remedies when police can plant evidence
   Chapter 11 in Research Handbook on Economic Models of Law, 2013, pp 208-234
   See also Working Paper Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence, University of Connecticut, Department of Economics (2012) View citations (3) (2012)

2010

3. Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit
   A chapter in Tax Policy and the Economy, Volume 24, 2010, pp 181-205 View citations (8)
   See also Working Paper Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit, Harvard Kennedy School of Government (2010) View citations (8) (2010)