Professor of Finance and Law
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.
The Wall Street Journal
Removing the incentive for American companies to move their headquarters abroad is a widely recognized goal. To do so, the U.S. will need to join the rest of the G-7 countries and tax business income only once, in the country where it was earned.
Read MoreMihir Desai, Harvard Business School professor, shares his thoughts on corporate tax reform ahead of Tuesday morning's Senate hearing on CNBC.
Read MoreThis paper develops and applies a simple framework for measuring the incidence of the corporate tax.
Read More(w/ A. Dyck and L. Zingales) Journal of Financial Economics 84, no. 3 (June 2007), 591-623 (Lead Article).
This paper analyzes the interaction between corporate taxes and corporate governance.
Read MoreSubcommittee on Select Revenue Measures, Committee on Ways and Means, House of Representatives, Washington DC.
Read MoreTaxes, Special Issue from the University of Chicago Federal Tax Conference (March 2004), 41-49.
In the midst of rapid integration and globalization, multinational firms still face tax systems that differ among countries, and these differences have the potential to affect major investment and financing decisions.
Read More(w/ C. F. Foley and J. R. Hines Jr.) Journal of Finance 59, no. 6 (December 2004), 2451-2488 (Lead Article). Reprinted in S. Claessens and L. Laeven (eds.), A Reader in International Corporate Finance, The World Bank, 2006.
This paper examines the impact of local tax rates and capital market conditions on the level and composition of borrowing by foreign affiliates of American multinational corporations.
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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.
Mizuho Financial Group Professor of Finance, Harvard Business School, Professor of Law, Harvard Law School
