Mihir A. Desai
Mizuho Financial Group Professor of Finance,
Harvard Business School
Professor of Law, Harvard Law School
Publications
Working Papers
“Trade Credit and Taxes,” (w/ C.F. Foley and J.R. Hines, Jr.) NBER Working Paper No. 18107.
“Constraining Managers without Owners: Governance of the Not-for-Profit Enterprise,” (w/ R. Yetman) NBER Working Paper No. 11140.
“Institutions, Capital Constraints and Entrepreneurial Dynamics: Evidence from Europe,” (w/ P. Gompers and J. Lerner) NBER Working Paper No. 10165.
“Investable Tax Credits: The Case of the Low Income Housing Tax Credit,” (w/ D. Dharmapala, M. Singhal)
“Investor Taxation in Open Economies,” (w/ D. Dharmapala).
“Labor and Capital Shares of the Corporate Tax Burden: International Evidence,” (w/ C.F. Foley and J. R. Hines, Jr.).
“Value-Added Taxes and International Trade: The Evidence" (w/ J. R. Hines Jr.).
Opinion Pieces
“America the Difficult,” The American, May/June 2008, reprinted in HBS Bulletin, July 2008.
“The Bad Dream of Options Expensing Lingers,” Financial Times, June 8, 2007.
“Fixing Executive Options: The Veil of Ignorance,” (w/ J. Margolis) HBS Working Knowledge, October 2006.
“Strange Bedfellows,” HBS Bulletin, September 2006.
“Reading Off the Same Page,” The Harvard Crimson, May 5, 2003.
“Remote Control Tax,” The Times of India, January 11, 2003, 14.
“The End of Everything,” The New York Times, August 24, 1996, 23.
Research Overviews
“Corporate Governance and Taxation: The Implications for Financial Reporting,” forthcoming in the Oxford University Center for Business Taxation Conference Report.
“Capital Flows, Taxes and Institutional Variation,” in NBER Reporter, no. 3, 2008.
“Aligning the Accounting and Tax Treatment of Stock Options,” in Tax Notes, June 25, 2007, 1-20.
“The Internal Markets of Multinational Firms,” (w/ C. F. Foley and J. R. Hines Jr.) Survey of Current Business 87, no. 3 (March 2007), 42-48.
“Taxing Corporate Capital Gains,” Tax Notes 110 (March 6, 2006), 1079-1092.
“Taxation and Multinational Activity: New Evidence, New Interpretations,” (w/ C. F. Foley and J. R. Hines Jr.) Survey of Current Business 86, no. 2 (February 2006), 16-22.
“Corporate Social Responsibility and Taxation: The Missing Link,” (w/ D. Dharmapala) in BSR Leading Perspectives (Winter 2005), 4-5.
“Czech Mate,” (w/ A. Moel) in Beyond Transition 15, no. 1 (World Bank: Oct/Nov/Dec 2004), 17.
“Venture out Alone,” (w/ C. F. Foley and J. R. Hines Jr.) Harvard Business Review 82, no. 3 (March 2004), 22.
“New Foundations for Taxing Multinational Corporations,” Taxes, Special Issue from the University of Chicago Federal Tax Conference (March 2004), 41-49.
Discussions & Reviews
“Discussion of ‘The Political Economy of Indian Fiscal Federalism" by I. Rajaraman” forthcoming in India Policy Forum, 2007.
“Discussion of ‘Productivity and Taxes as Drivers of FDI" by A. Razin and E. Sadka” forthcoming in Brookings Trade Forum, 2007.
“Discussion of ‘Transforming India" by A. Panagariya” forthcoming in India: An Emerging Giant.
“Discussion of ‘Does Economic Growth Reduce Fertility? Rural India 1971-1999" by A. Foster and M. Rosenzweig” forthcoming in India Policy Forum, 2006.
“Reply to Grubert,” (w/ J. R. Hines Jr.) National Tax Journal 58, no. 2 (June 2005), 275-278.
“Discussion of ‘Saving and Cohabitation: The Economic Consequences of Living with One’s Parents in Italy and the Netherlands" by R. Alessi, A. Brugiavini and G. Weber” in NBER International Seminar on Macroeconomics, 2004.
“Review of J. R. Hines, Jr. (ed.), International Taxation and Multinational Activity, (Chicago: University of Chicago Press, 2001),” in National Tax Journal 55, no. 4 (December 2002), 845-848.