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 1 196 1 1 19 1,484
A Median Voter Theorem for Postelection Politics 0 0 0 112 0 0 5 535
A Neglected Interdependency in Liability Theory 0 0 0 42 0 0 1 295
A Neglected Interdependency in Liability Theory 0 0 0 1 0 0 6 8
A New Measure of Foreign Rule Based on Genetic Distance 0 1 22 22 2 10 23 23
A median voter theorem for postelection politics 0 0 0 57 1 3 14 356
Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections 0 0 0 123 0 0 5 805
Bilateral Accidents with Intrinsically Interdependent Costs of Precaution 0 0 0 95 1 2 7 493
Collective Bargaining and Police Misconduct: Evidence from Florida 0 2 6 21 9 23 41 45
Corporate Tax Avoidance and Firm Value 5 8 33 591 8 15 87 1,825
Corporate Tax Avoidance and High Powered Incentives 0 3 13 353 2 15 56 1,234
Corporate Tax Avoidance and High Powered Incentives 0 2 10 150 6 16 51 780
Corporate Tax Avoidance and High Powered Incentives 0 1 4 414 1 10 33 1,383
Cross-Border Tax Evasion under a Unilateral FATCA Regime 1 3 4 56 3 7 18 180
Dividend Taxes and International Portfolio Choice 0 0 1 77 4 9 38 302
Do Multinational Firms Use Tax Havens to the Detriment of Other Countries? 0 8 9 9 3 18 22 22
Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals 0 0 1 100 1 2 11 244
Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals 2 2 4 75 4 5 24 157
Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals 0 0 0 21 2 3 8 92
Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(b) 0 0 2 8 2 2 14 30
Interest Deductions in a Multijurisdictional World 0 1 3 15 1 4 18 61
Introduction to the special issue on Taxation in a Global Economy 0 0 0 0 0 0 6 16
Investable Tax Credits: The Case of the Low Income Housing Tax Credit 0 0 1 55 1 3 14 210
Legislative Bargaining and Incremental Budgeting 0 0 0 462 2 3 9 2,569
Penalty Enhancement for Hate Crimes: An Economic Analysis 0 1 2 371 1 6 13 1,876
Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure 1 3 4 20 12 49 88 157
Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence 1 1 2 190 1 5 15 1,080
Ricardo on the Relationship Between Pricing and Distribution: A survey of the secondary literature 0 0 0 2 0 1 3 11
Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence 0 0 2 26 0 1 33 192
Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence 0 0 0 317 1 2 15 3,894
Stock Market Reactions to India's 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints 0 0 1 31 0 1 12 39
Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit 0 0 0 11 4 6 11 44
Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit 0 0 0 73 0 2 6 307
Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms 0 1 5 32 1 3 16 90
Taxation and the Evolution of Aggregate Corporate Ownership Concentration 0 1 3 86 1 2 15 490
Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends 0 0 0 28 0 0 4 210
Taxes, Institutions and Foreign Diversification Opportunities 0 0 0 50 0 1 8 219
Taxes, Institutions and Foreign Diversification Opportunities 0 0 0 38 0 1 9 184
The Congressional Budget Process and the Aggregate Level of Spending 0 0 0 185 0 0 4 925
The Consequences of the TCJA's International Provisions: Lessons from Existing Research 0 0 3 20 2 5 23 62
The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012 0 0 2 14 0 0 5 49
The Economics of Corporate and Business Tax Reform 0 0 5 18 1 2 16 57
The Impact of Mandated Corporate Social Responsibility: Evidence from India's Companies Act of 2013 0 0 4 26 1 6 17 63
The economics of corporate and business tax reform 0 0 5 62 5 14 60 141
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 6 52 11 35 161 402
Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act 0 1 4 117 1 5 19 419
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature 0 0 13 197 2 6 55 437
What Problems and Opportunities are Created by Tax Havens? 0 2 23 795 10 30 129 2,050
Which Countries Become Tax Havens? 2 3 11 417 4 12 61 1,562
Words that Kill? Economic Perspectives on Hate Speech and Hate Crimes 0 0 3 496 2 3 14 2,085
Total Working Papers 12 44 212 6,729 114 349 1,342 30,194


Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
An Economic Analysis of "Riding to Hounds": Pierson v. Post 0 0 0 0 2 3 8 1,477
Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections 0 0 0 21 0 0 9 189
Base Erosion and Profit Shifting: A Simple Conceptual Framework 0 0 2 2 0 1 4 4
Belief in a Just World, Blaming the Victim, and Hate Crime Statutes 0 0 0 16 0 0 2 118
Bilateral Accidents with Intrinsically Interdependent Costs of Precaution 0 0 0 12 0 0 3 108
Budgetary Policy with Unified and Decentralized Appropriations Authority 0 0 0 15 0 2 4 104
Campaign War Chests, Entry Deterrence, and Voter Rationality 0 0 1 21 0 0 4 141
Comparing tax expenditures and direct subsidies: the role of legislative committee structure 0 0 0 69 0 0 1 230
Corporate Governance, Enforcement, and Firm Value: Evidence from India 0 1 10 22 3 14 48 191
Corporate Tax Avoidance and Firm Value 11 30 160 998 31 112 455 2,627
Corporate tax avoidance and high-powered incentives 8 33 186 1,060 29 99 492 2,861
Cross-border tax evasion under a unilateral FATCA regime 0 2 5 24 0 3 20 97
Dividend Taxes and International Portfolio Choice 0 0 3 31 0 0 14 108
Do Strong Fences Make Strong Neighbors? 0 0 0 10 1 1 6 56
Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment 2 2 13 116 8 14 51 248
Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals 1 5 29 223 5 15 80 605
Interest Deductions in a Multijurisdictional World 0 0 2 10 0 3 15 41
Introduction to the special issue on Taxation in a Global Economy 0 0 0 17 0 0 7 59
On the History and Methodology of Econometrics 0 0 0 0 0 0 2 454
Penalty Enhancement for Hate Crimes: An Economic Analysis 0 0 0 0 0 0 5 910
Profit Shifting in a Globalized World 0 1 14 19 0 1 35 44
Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure 0 1 2 7 2 4 14 32
Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence 1 2 11 165 4 11 49 863
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 2 9 28 1 4 25 108
Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs 0 0 2 81 1 2 14 219
Tax sparing agreements, territorial tax reforms, and foreign direct investment 2 5 24 37 6 21 91 126
Taxes, institutions and foreign diversification opportunities 0 0 0 26 0 1 9 191
The Condorcet Jury Theorem and the Expressive Function of Law: A Theory of Informative Law 0 0 0 0 0 0 5 901
The Congressional budget process, aggregate spending, and statutory budget rules 0 1 1 36 1 3 9 163
The Consequences of the Tax Cut and Jobs Act's International Provisions: Lessons from Existing Research 1 2 6 10 1 7 35 67
The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012 0 1 2 23 1 5 10 68
The impact of mandated corporate social responsibility: Evidence from India’s Companies Act of 2013 0 6 14 16 7 26 87 105
Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act 0 0 0 0 1 5 40 442
What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature 0 0 6 49 0 1 17 144
What problems and opportunities are created by tax havens? 0 2 12 177 2 7 56 488
Which countries become tax havens? 0 1 15 321 2 14 93 1,057
Words That Kill? An Economic Model of the Influence of Speech on Behavior (with Particular Reference to Hate Speech) 0 0 5 58 1 2 22 215
“PAY IT FORWARD” AND HIGHER EDUCATION SUBSIDIES: A MEDIAN VOTER MODEL 0 0 1 3 0 0 4 17
Total Journal Articles 26 97 535 3,723 109 381 1,845 15,878


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 3 0 0 1 14
Search, seizure and false (?) arrest: an analysis of fourth amendment remedies when police can plant evidence 0 0 0 5 0 0 5 21
Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit 0 0 1 28 2 3 8 108
Total Chapters 0 0 1 36 2 3 14 143


Statistics updated 2020-09-04