Access Statistics for Dhammika Dharmapala

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A Median Voter Theorem for Postelection Politics 0 0 1 200 2 2 5 1,518
A Median Voter Theorem for Postelection Politics 0 0 0 114 0 0 0 543
A Neglected Interdependency in Liability Theory 0 0 1 43 0 0 2 299
A Neglected Interdependency in Liability Theory 0 0 0 1 0 0 0 12
A New Measure of Foreign Rule Based on Genetic Distance 0 0 0 26 1 1 3 50
A median voter theorem for postelection politics 0 0 0 58 0 0 2 386
Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections 0 0 0 123 0 0 0 816
Bilateral Accidents with Intrinsically Interdependent Costs of Precaution 0 0 1 96 1 1 4 510
Collective Bargaining and Police Misconduct: Evidence from Florida 0 0 2 28 1 1 8 102
Corporate Tax Avoidance and Firm Value 1 2 20 636 5 18 71 2,013
Corporate Tax Avoidance and High Powered Incentives 0 1 9 393 2 4 20 1,356
Corporate Tax Avoidance and High Powered Incentives 0 1 6 163 2 4 25 860
Corporate Tax Avoidance and High Powered Incentives 0 1 5 434 1 3 15 1,456
Cross-Border Tax Evasion under a Unilateral FATCA Regime 0 0 0 60 0 1 2 203
Dividend Taxes and International Portfolio Choice 0 0 0 77 0 2 2 324
Do Multinational Firms Use Tax Havens to the Detriment of Other Countries? 0 0 2 28 1 2 27 123
Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals 0 1 2 81 0 2 5 183
Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals 0 0 0 103 0 0 0 263
Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals 0 0 0 22 0 0 0 105
Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(b) 0 0 0 11 0 0 3 54
Interest Deductions in a Multijurisdictional World 0 0 0 16 0 0 1 68
Introduction to the special issue on Taxation in a Global Economy 0 0 0 0 0 0 0 19
Investable Tax Credits: The Case of the Low Income Housing Tax Credit 0 0 0 57 0 0 0 217
Legislative Bargaining and Incremental Budgeting 0 0 0 463 2 2 5 2,591
Penalty Enhancement for Hate Crimes: An Economic Analysis 0 0 0 371 1 1 3 1,886
Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure 1 1 1 25 3 6 17 340
Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence 0 0 0 190 0 0 0 1,092
Ricardo on the Relationship Between Pricing and Distribution: A survey of the secondary literature 0 0 1 3 0 0 1 12
Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence 0 0 1 318 0 1 5 3,908
Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence 0 0 0 27 0 0 0 215
Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints 0 0 0 31 0 1 7 54
Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit 0 0 1 75 0 0 2 318
Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit 0 0 1 12 0 0 2 53
Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms 0 1 1 34 1 2 5 108
Taxation and the Evolution of Aggregate Corporate Ownership Concentration 0 0 1 88 0 0 6 506
Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends 0 0 0 29 0 0 0 213
Taxes, Institutions and Foreign Diversification Opportunities 0 0 0 39 0 0 0 192
Taxes, Institutions and Foreign Diversification Opportunities 0 0 0 50 0 0 0 235
The Congressional Budget Process and the Aggregate Level of Spending 0 0 0 185 0 0 0 932
The Consequences of the TCJA's International Provisions: Lessons from Existing Research 0 0 0 24 0 1 2 74
The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012 0 0 0 14 0 0 1 55
The Economics of Corporate and Business Tax Reform 0 0 0 18 0 1 1 65
The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013 0 0 0 28 0 1 9 117
The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals 0 0 0 22 0 0 4 44
The economics of corporate and business tax reform 0 0 2 64 0 2 5 168
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 0 0 1 54 0 2 4 480
Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act 1 1 3 122 1 1 4 448
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature 1 2 6 220 2 4 14 522
What Problems and Opportunities are Created by Tax Havens? 0 0 0 814 1 4 11 2,154
Which Countries Become Tax Havens? 0 0 6 441 0 2 42 1,707
Words that Kill? Economic Perspectives on Hate Speech and Hate Crimes 0 0 1 500 0 1 5 2,106
Total Working Papers 4 11 75 7,031 27 73 350 32,075


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
A NEW MEASURE OF FOREIGN RULE BASED ON GENETIC DISTANCE 0 0 0 0 0 0 3 17
An Economic Analysis of "Riding to Hounds": Pierson v. Post 0 0 0 0 3 3 9 1,494
Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections 0 0 0 21 0 0 0 195
Base Erosion and Profit Shifting: A Simple Conceptual Framework 0 1 3 6 0 1 5 15
Belief in a Just World, Blaming the Victim, and Hate Crime Statutes 0 0 0 16 0 0 0 125
Bilateral Accidents with Intrinsically Interdependent Costs of Precaution 0 0 0 12 0 0 0 111
Budgetary Policy with Unified and Decentralized Appropriations Authority 0 0 0 15 0 0 0 107
Campaign War Chests, Entry Deterrence, and Voter Rationality 0 0 0 21 0 0 0 145
Collective Bargaining Rights and Police Misconduct: Evidence from Florida 0 0 0 1 0 0 1 3
Comparing tax expenditures and direct subsidies: the role of legislative committee structure 0 1 2 75 0 1 3 242
Corporate Governance, Enforcement, and Firm Value: Evidence from India 0 1 3 33 0 5 17 274
Corporate Tax Avoidance and Firm Value 6 16 68 1,363 18 44 172 3,636
Corporate tax avoidance and high-powered incentives 2 19 95 1,621 14 47 249 4,244
Cross-border tax evasion under a unilateral FATCA regime 0 2 7 45 2 8 22 146
Dividend Taxes and International Portfolio Choice 0 0 0 35 0 0 1 133
Do Strong Fences Make Strong Neighbors? 0 0 0 10 0 0 1 60
Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment 1 2 12 146 1 3 24 346
Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals 2 3 25 304 7 15 85 853
Interest Deductions in a Multijurisdictional World 0 0 3 13 0 0 5 50
Introduction to the special issue on Taxation in a Global Economy 0 1 1 19 0 1 1 66
On the History and Methodology of Econometrics 0 0 0 0 0 0 3 461
Penalty Enhancement for Hate Crimes: An Economic Analysis 0 0 0 0 0 0 1 914
Profit Shifting in a Globalized World 1 2 7 57 1 2 12 113
Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure 0 0 1 10 0 1 3 47
Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence 1 1 1 176 2 3 6 904
Stock Market Reactions to India's 2016 Demonetization 0 0 0 1 0 0 4 12
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 0 39 0 0 2 139
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 1 84 0 0 2 227
Tax sparing agreements, territorial tax reforms, and foreign direct investment 0 0 5 81 1 3 17 247
Taxes, institutions and foreign diversification opportunities 0 0 0 28 0 1 1 205
The Condorcet Jury Theorem and the Expressive Function of Law: A Theory of Informative Law 0 0 0 0 0 0 0 905
The Congressional budget process, aggregate spending, and statutory budget rules 0 0 0 38 0 0 0 170
The Consequences of the Tax Cut and Jobs Act's International Provisions: Lessons from Existing Research 0 0 3 23 0 0 71 164
The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012 0 0 0 24 0 0 0 81
The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals 0 1 3 12 0 1 3 36
The impact of mandated corporate social responsibility: Evidence from India’s Companies Act of 2013 1 4 10 61 3 12 38 375
Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act 0 0 0 0 1 2 14 494
What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature 0 1 5 64 0 2 9 187
What problems and opportunities are created by tax havens? 0 0 2 203 0 3 12 574
Which countries become tax havens? 5 11 52 491 17 36 186 1,612
Words That Kill? An Economic Model of the Influence of Speech on Behavior (with Particular Reference to Hate Speech) 0 0 1 60 0 0 2 228
“PAY IT FORWARD” AND HIGHER EDUCATION SUBSIDIES: A MEDIAN VOTER MODEL 0 0 0 4 0 0 0 20
Total Journal Articles 19 66 310 5,212 70 194 984 20,377


Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Do exclusionary rules convict the innocent? 0 0 0 5 0 0 0 19
Search, seizure and false (?) arrest: an analysis of fourth amendment remedies when police can plant evidence 0 0 0 5 0 0 2 30
Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit 0 0 1 30 0 0 1 120
Total Chapters 0 0 1 40 0 0 3 169


Statistics updated 2023-11-05