Sharing the Spoils: Taxing International Flows of Human Capital
/(w/ D. Kapur and J. McHale) International Tax and Public Finance 11, no. 5 (September 2004), 663-693.
Read MoreEvaluating International Tax Reform
/(w/ J. R. Hines Jr.) National Tax Journal 56, no. 3 (September 2003), 487-502.
This paper introduces “capital ownership neutrality” (CON) and “national ownership neutrality” (NON) as benchmarks for evaluating the desirability of international tax reforms, and applies them to analyze recent U.S. tax reform proposals.
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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.