"Interest Deductions in a Multijurisdictional World," (w/ D. Dharmapala) forthcoming in National Tax Journal, September 2015.

 

"How crowdsourcing could help simplify America’s tax code," Fortune Magazine, April 14, 2015.

 

“Investable Tax Credits: The Case of the Low Income Housing Tax Credit,” (w/ D. Dharmapala and M. Singhal) forthcoming in National Tax Journal.

 

"A Better Way to Tax U.S. Businesses," Harvard Business Review (July-August 2012).

 

"The Incentive Bubble," Harvard Business Review 90, no. 3 (March 2012).

 

 “Institutional Tax Clienteles and Payout Policy,” (w/ L. Jin)  Journal of Financial Economics, 100:1 (April 2011), 68-84.

 

“Dividend Taxes and International Portfolio Choice,” (w/ D. Dharmapala) Review of Economics and Statistics, 93:1 (February 2011), 266-284.

 

“Do Strong Fences Make Strong Neighbors?” (w/ D. Dharmapala) National Tax Journal, 63 (December 2010), 723-740.

 

“The Mistaken Attack on Outsourcing,” The Wall Street Journal, (December 2010), A11.

 

“Tax U.S. Companies Into Spending,” The Washington Post, (December 2010), A25.

 

“The Decentering of the Global Firm,” World Economy, 32:9 (September 2009), 1271-1290.

 

“Corporate Tax Avoidance and Firm Value,” (w/ D. Dharmapala) Review of Economics and Statistics, 91:3 (August 2009), 537-546.

 

 “Multinational Firms, FDI Flows and Imperfect Capital Markets,” (w/ P. Antràs and C. F. Foley) Quarterly Journal of Economics, 124:3 (August 2009), 1171-1219.

 

“Taxes, Institutions and Foreign Diversification Opportunities,” (w/ D. Dharmapala) Journal of Public Economics, 93:5-6 (June 2009), 703-714.

 

“Securing Jobs of the New Protectionism?  Taxing the Oversease Activities of Multinational Firms,” Tax Notes (April 2009).

 

“Earnings Management, Corporate Tax Shelters and Book-Tax Alignment,” (w/ D. Dharmapala) National Tax Journal, 62 (March 2009), 169-186.

 

“Domestic Effects of the Foreign Activities of U.S. Multinationals,” (w/ C. F. Foley and J. R. Hines Jr.) American Economic Journal: Economic Policy 1:1 (February 2009), 181-203. (formerly titled “Foreign Direct Investment and Domestic Economic Activity”)

 

“The Fiscal Impact of High-Skilled Emigration: Indian Emigration to the U.S.” (w/ D. Kapur, J. McHale, and K. Rogers) Journal of Development Economics, 88:1 (January 2009), 32-44.

 

“Taxation and Corporate Governance: An Economic Approach,” (w/ D. Dharmapala) Tax and Corporate Governance in MPI Studies on Intellectual Property, Competition and Tax Law, 3:1 (2008), 13-30.

 

“Taxing the Bandit Kings,” (w/ D. Dharmapala) 118 Yale Law Journal Pocket Part, 98 (November 2008).

 

“Czech Mate: Expropriation and Investor Protection in a Converging World,” (w/ A. Moel) Review of Finance 12:1 (2008), 221-251.

 

“Financial Constraints and Growth: Multinational and Local Firm Responses to Currency Crises,” (w/ C. F. Foley and K. J. Forbes) Review of Financial Studies 21:6 (November 2008), 2857-2888.

 

“The Finance Function in a Global Corporation," Harvard Business Review 86, nos. 7/8 (July – August 2008).

 

“Capital Structure with Risky Foreign Investment,” (w/ C. F. Foley and J. R. Hines Jr.) Journal of Financial Economics, 88:3 (June 2008), 534-553.

 

 “Market Reactions to Export Subsidies,” (w/ J. R. Hines Jr.) Journal of International Economics 74:2 (March 2008), 459-474.

 

 “Dividend Policy Inside the Multinational Firm,” (w/ C. F. Foley and J. R. Hines Jr.) Financial Management 36:1 (Spring 2007) (Lead Article).

 

“Theft and Taxes,” (w/ A. Dyck and L. Zingales) Journal of Financial Economics 84, no. 3 (June 2007), 591-623 (Lead Article).

 

“Taxation and the Evolution of Aggregate Corporate Ownership Concentration,” (w/ D. Dharmapala) Taxing Corporate Income in the 21st Century, Cambridge University Press: New York (2007), 345-383.

 

“Capital Controls, Liberalizations, and Foreign Direct Investment,” (w/ C. F. Foley and J. R. Hines Jr.) Review of Financial Studies 19, no. 4 (Winter 2006), 1433-1464.

 

“The Comovement of Returns and Investment Within Multinational Firms,” (w/ C. F. Foley) in NBER International Seminar on Macroeconomics, MIT Press, 2006.

 

“The Demand for Tax Haven Operations,” (w/ C. F. Foley and J. R. Hines Jr.) Journal of Public Economics 90, no. 3 (March 2006), 513-531.

 

“Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions,” (w/ D. Bergstresser and J. Rauh) Quarterly Journal of Economics 121, no. 1 (February 2006), 157-195.

 

“Do Tax Havens Divert Economic Activity?” Economic Letters (w/ C. F. Foley and J. R. Hines Jr.) 90, no. 2 (February 2006), 219-224.

 

“Corporate Tax Avoidance and High-Powered Incentives,” (w/ D. Dharmapala) Journal of Financial Economics 79, no. 1 (January 2006), 145-179.

 

“The Degradation of Reported Corporate Profits.” Journal of Economic Perspectives 19, no. 4 (Fall 2005), 171-192. Reprinted in W. DeBondt (ed.), Financial Accounting and Investment Management, Edward Elgar, 2008.

 

“Foreign Direct Investment and the Domestic Capital Stock,” (w/ C. F. Foley and J. R. Hines Jr.) American Economic Review 95, no. 2 (May 2005), 33-38.

 

“Investment, Overhang, and Tax Policy,” (w/ A. Goolsbee) Brookings Papers on Economic Activity, 2004 no. 2 (Washington D.C.: Brookings Institution, 2005), 285-338.

 

“Old Rules and New Realities: Corporate Tax Policy in a Global Setting,” (w/ J.R. Hines Jr.) National Tax Journal 57, no. 4 (December 2004), 937-960.

 

“A Multinational Perspective on Capital Structure Choice and Internal Capital Markets,” (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.

 

“Foreign Direct Investment in a World of Multiple Taxes,” (w/ C. F. Foley and J. R. Hines Jr.) Journal of Public Economics 88, no. 12 (December 2004), 2727-2744.

 

“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.

 

“The Costs of Shared Ownership: Evidence From International Joint Ventures,” (w/ C. F. Foley and J. R. Hines Jr.) Journal of Financial Economics 73, no. 2 (August 2004), 323-374. This paper is a revision of HBS Working Paper 03-017 and NBER Working Paper Series No. 9115, "International Joint Ventures and the Boundaries of the Firm."

 

“The Character and Determinants of Corporate Capital Gains,” (w/ W. Gentry) in J. Poterba (ed.), Tax Policy and the Economy 18 (Cambridge, MA: MIT Press, 2004), 1-36.

 

“Evaluating International Tax Reform," (w/ J. R. Hines Jr.) National Tax Journal 56, no. 3 (September 2003), 487-502.

 

“The Divergence Between Book Income and Tax Income,” in J. Poterba (ed.) Tax Policy and the Economy 17 (Cambridge, MA: MIT Press, 2003), 169-206. This paper is a revision of NBER Working Paper 8866, entitled "The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation."

 

“Chains of Ownership, Regional Tax Competition and Foreign Direct Investment,” (w/ C.F. Foley and J.R. Hines Jr.) Foreign Direct Investment in the Real and Financial Sector of Industrial Countries, in Heinz Herrmann and Robert Lipsey (ed.), Springer Verlag: Heidelberg (2003), 61-98.

 

“Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,” (w/ J. R. Hines Jr.) National Tax Journal 55, no. 3 (September 2002), 409-441. Excerpted in M. J. Graetz (ed.), Foundations of International Income Taxation (Westbury, NY: Foundation Press, 2004).

 

“Repatriation Taxes and Dividend Distortions,” (w/ C. F. Foley and J. R. Hines Jr.) National Tax Journal 54, no. 4 (December 2001), 829-851.

 

“The Uneasy Marriage of Export Subsidies and the Income Tax,” (w/ J. R. Hines Jr.) in James Poterba (ed.), Tax Policy and the Economy 15 (Cambridge, MA: MIT Press, 2001), 41-94.

 

“Exchange Rates and Tax-Based Export Promotion,” (w/ J. R. Hines Jr.) Proceedings of the 93rd Annual Conference on Taxation (Washington D.C.: National Tax Association, 2001), 275-285.

 

“Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition,” (w/ C. F. Foley and J. R. Hines Jr.) Proceedings of the 91st Annual Conference on Taxation (Washington D.C.: National Tax Association, 1999), 176-187.

 

“Excess Capital Flows and the Burden of Inflation in Open Economics,” (w/ J.R. Hines Jr.) The Costs and Benefits of Price Stability, in M.S. Feldstein (ed.), University of Chicago Press: Chicago (1999), 235-268.

 

“‘Basket Cases’: Tax Incentives and International Joint Venture Participation by American Multinational Firms,” (w/ J. R. Hines Jr.) Journal of Public Economics 71, no. 3 (March 1999), 379-402.