Zobrazeno 1 - 10
of 105
pro vyhledávání: '"Dhammika Dharmapala"'
Autor:
Dhammika Dharmapala
Publikováno v:
SSRN Electronic Journal.
Publikováno v:
The Journal of Law, Economics, and Organization. 38:1-41
Growing controversy surrounds the impact of labor unions on law enforcement behavior. Critics argue that unions impede organizational reform and insulate officers from discipline for misconduct. Yet collective bargaining tends to increase wages, whic
Autor:
Dhammika Dharmapala
Publikováno v:
Economic Inquiry. 59:622-647
The consequences for countries of past foreign rule are the subject of a vast literature across history and the social sciences. This paper constructs a novel measure of past foreign (or minority) rule - the genetic distance of a country’s ruling e
Autor:
Dhammika Dharmapala
Publikováno v:
SSRN Electronic Journal.
Autor:
Dhammika Dharmapala
Publikováno v:
AEA Papers and Proceedings. 109:488-492
This paper briefly reviews the measurement of the magnitude of profit shifting by multinational firms. Highlighting differences between estimates using microeconomic and macroeconomic approaches, it sketches a conceptual framework that can help expla
Publikováno v:
Journal of Empirical Legal Studies. 16:281-317
On November 8, 2016, the Indian government made a surprise announcement that certain currency notes (representing 86 percent of the currency then in circulation) would no longer be legal tender (although they could be deposited in banks over a limite
Autor:
Céline Azémar, Dhammika Dharmapala
Publikováno v:
Journal of Public Economics. 169:89-108
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' residen
Publikováno v:
SSRN Electronic Journal.
In recent years, debates over the social purpose of corporations have taken center stage amidst rising concern about externalities (such as those associated with climate change and harmful speech) generated by firms. A key motivation is the claim tha
Autor:
Dhammika Dharmapala
Publikováno v:
SSRN Electronic Journal.
The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and scrutiny in recent years. This paper provides an exposition of the academic literature on this topic. It begins with an overview of the basic facts rega
Autor:
Dhammika Dharmapala
Publikováno v:
National Tax Journal. 71:707-728
This paper discusses the potential consequences of the international tax provisions of the recent Tax Cut and Jobs Act (TCJA), drawing on existing research. It uses the observed behavior of firms d...