Dhammika Dharmapala : Citation Profile

17

H index

25

i10 index

2233

Citations

RESEARCH PRODUCTION:

46

Articles

54

Papers

3

Chapters

EDITOR:

1

Books edited

RESEARCH ACTIVITY:

   34 years (1991 - 2025). See details.
   Cites by year: 65
   Journals where Dhammika Dharmapala has often published
   Relations with other researchers
   Recent citing documents: 209.    Total self citations: 46 (2.02 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pdh6
   Updated: 2025-11-22    RAS profile: 2025-09-07    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Dhammika Dharmapala.

Is cited by:

Bilicka, Katarzyna (33)

HASAN, IFTEKHAR (28)

Stimmelmayr, Michael (28)

Liu, Li (26)

Langenmayr, Dominika (24)

Hebous, Shafik (24)

Koethenbuerger, Marko (24)

Davies, Ronald (23)

Toubal, Farid (20)

Cagé, Julia (19)

Martin, Julien (18)

Cites to:

Hines, James (46)

Persson, Torsten (27)

Nicodème, Gaëtan (21)

Slemrod, Joel (20)

Riedel, Nadine (18)

Weichenrieder, Alfons (16)

Helpman, Elhanan (16)

Tabellini, Guido (14)

Besley, Timothy (14)

mayer, thierry (13)

Shleifer, Andrei (13)

Main data

Where Dhammika Dharmapala has published?

Journals with more than one article published# docs
Journal of Public Economics9
National Tax Journal5
American Law and Economics Review4
The Journal of Legal Studies4
The Journal of Law, Economics, and Organization3
The Review of Economics and Statistics2
Public Choice2
International Tax and Public Finance2

Working Papers Series with more than one paper published# docs
CESifo Working Paper Series / CESifo21
NBER Working Papers / National Bureau of Economic Research, Inc8
Working Papers / Oxford University Centre for Business Taxation6

Recent works citing Dhammika Dharmapala (2025 and 2024)

YearTitle of citing document
2024Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China. (2024). Shao, Xuefeng ; Chen, Shi. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:26:y:2024:i:65:p:330.

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2024Analyzing the Causal Relationship Between Tax Avoidance and Earnings Management: Evidence from The STOXX Europe 600 Index. (2024). ben Salah, Olfa. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:23:y:2024:i:1:p:29-49.

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2025The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality. (2025). Hamrouni, Sabrine ; Menchaoui, Ines. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2024:i:2:p:254-271.

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2025Environmental Performance, Financial Constraint and Tax Avoidance Practices: Insights from FTSE All-Share Companies. (2025). Khrennikova, Polina ; Sastroredjo, Probowo Erawan ; Ausloos, Marcel. In: Papers. RePEc:arx:papers:2509.08450.

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2024The Effect of Corporate Tax on The Financial Performance of Business Orga Nizations in Rwanda (Case Study: Rwanda Stock Exchange). (2024). Ndayiragije, Angelo ; Noella, Tuyishime. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:8:y:2024:i:9:p:1485-1497.

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2025Corporate Income Tax and Financial Performance of Deposit Money Banks in Nigeria. (2025). Onwughai, Emelenjor Austin ; Musa, Prof ; Ofili, Prof Mathias. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-4:p:1662-1676.

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2024Shariah compliance and earnings management in India: Insights on reporting transparency and financial stability. (2024). Abraham, Manu. In: Modern Finance. RePEc:bdy:modfin:v:2:y:2024:i:1:p:145-165:id:141.

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2024Corporate inversion, cost of equity and ineffective tax reform. (2024). Hong, Liu ; Zhou, Tianpeng. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3595-3622.

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2024Investorsʼ view of mandatory corporate social responsibility as a public policy: The case of section 135 of the Indian Companies Act 2013. (2024). Ruhupatty, Melisa Ann. In: Asia and the Pacific Policy Studies. RePEc:bla:asiaps:v:11:y:2024:i:3:n:e397.

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2024Does Information Exchange Affect Cross‐border Tax Avoidance? Evidence from the Common Reporting Standard. (2024). Gao, Sihan ; Wang, Muhan ; Zhang, Kezhong. In: China & World Economy. RePEc:bla:chinae:v:32:y:2024:i:4:p:179-228.

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2024Local donation culture and corporate tax avoidance: Evidence from China. (2024). Bi, Yuhan ; Xu, Jia ; Ge, Chuanlu. In: Economics and Politics. RePEc:bla:ecopol:v:36:y:2024:i:2:p:734-763.

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2024How does medical insurance contribution affect corporate value? Evidence from China. (2024). Wang, Jiyuan ; Lu, Jiankun ; Li, Xuchao. In: Journal of Risk & Insurance. RePEc:bla:jrinsu:v:91:y:2024:i:1:p:57-92.

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2024Decisiveness, Correctness and Accuracy in Criminal Adjudication. (2024). Singh, Ram ; Parisi, Francesco. In: Working papers. RePEc:cde:cdewps:350.

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2024Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax. (2024). Schindler, Dirk ; Overesch, Michael ; Wamser, Georg. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11018.

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2024Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data. (2024). Merlo, Valeria ; Wamser, Georg. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11045.

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2024Rationalizing Formula Apportionment. (2024). Becker, Johannes. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11234.

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2024Tax Policy, Investment and Profit Shifting. (2024). Devereux, Michael ; Bilicka, Katarzyna ; Geri, Rem ; Guceri, Irem. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11458.

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2025Optimal Dual-Regime Business Tax Systems. (2025). Slemrod, Joel ; Sharma, Rishi ; Stimmelmayr, Michael ; Wilson, John D ; Choi, Peter. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11962.

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2025Taxing Corporate or Shareholder Income. (2025). Berg, Kristoffer. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12149.

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2024Concentration, Market Power and International Tax Competition. (2024). Nobili, Simone. In: Working Paper CRENoS. RePEc:cns:cnscwp:202406.

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2025Effective Tax Blacklists: Rethinking Criteria For the 21st Century. (2025). Montagner, Edoardo ; Laffitte, Saebastien. In: Reports. RePEc:dbp:report:008.

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2024Profit Shifting and International Tax Reforms. (2024). Toubal, Farid ; Parenti, Mathieu ; Laffitte, Saebastien ; Ferrari, Alessandro. In: Working Papers. RePEc:dbp:wpaper:011.

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2024The Market for Tax Havens. (2024). Laffitte, Saebastien. In: Working Papers. RePEc:dbp:wpaper:022.

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2025Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise. (2025). Dos, Joao Pereira ; Peralta, Susana ; Miranda, Raquel ; Garcia, Joana ; Cabral, Saonia. In: Working Papers. RePEc:dbp:wpaper:026.

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2025The Effects of Monetary Policy on Cross-Border Banking between China and Hong Kong. (2025). Garlanda-Longueville, Lorenzo. In: EconomiX Working Papers. RePEc:drm:wpaper:2025-16.

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2025Law enforcement with unlawful investigations and enforcers liability. (2025). LANGLAIS, Eric ; Yahagi, Ken. In: EconomiX Working Papers. RePEc:drm:wpaper:2025-21.

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2024Ownership Structures, Executive Compensation and Tax Aggressiveness in Indonesia Mining and Plantation Companies: The Moderating Effect of Audit Quality. (2024). Nuryaman, Nuryaman ; Kartadjumena, Eriana. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2024-03-3.

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2024Do competitive markets encourage tax aggressiveness?. (2024). Ryou, Jiwoo ; Plenik, James M ; Callahan, Carolyn M. In: Advances in accounting. RePEc:eee:advacc:v:66:y:2024:i:c:s0882611023000615.

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2024Firm location and tax avoidance: Urban versus non-urban firms. (2024). devos, erik ; Zhou, Fuzhao ; Snead, Kenneth ; Ke, Yun. In: Advances in accounting. RePEc:eee:advacc:v:67:y:2024:i:c:s0882611024000361.

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2025Employee education and corporate tax outcomes: Evidence from firm-level reporting. (2025). Shi, Hanzhong ; Zhai, Kerui ; Wu, Kaishu. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000567.

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2025The impact of profitability pressure and capital market valuation on tax haven engagement. (2025). Chen, Linda H ; Jiang, George J ; Zhang, Joseph H ; Wang, Weiwei. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611024000750.

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2025Private lenders and borrowers internal control-related private information. (2025). Hasan, Md Mahmudul. In: Advances in accounting. RePEc:eee:advacc:v:68:y:2025:i:c:s0882611025000033.

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2024Investor horizon, experience, and the disposition effect. (2024). Neupane, Suman ; Fan, Zhebin. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:44:y:2024:i:c:s2214635024001187.

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2024Long live the walking dead? Corporate tax avoidance and zombie firms in China. (2024). Cao, Yanming ; Richardson, Grant ; Wang, Changrong. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:3:s0890838924000192.

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2024Delayed tax rebates, cash flow, and corporate spending: A quasi-experiment from China. (2024). Zhang, Haiyan ; Lu, Fangwen ; Wang, Dehua. In: China Economic Review. RePEc:eee:chieco:v:85:y:2024:i:c:s1043951x24000233.

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2025Productivity implications of inefficient environmental regulation: Evidence from China. (2025). Hang, Jing ; Zhou, Mohan ; Wang, Miaojun. In: China Economic Review. RePEc:eee:chieco:v:90:y:2025:i:c:s1043951x25000203.

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2024The impact of bank mergers on corporate tax aggressiveness. (2024). Mishra, Tapas ; Zhang, Zhuang ; Song, Wei ; Chen, Jie. In: Journal of Corporate Finance. RePEc:eee:corfin:v:84:y:2024:i:c:s0929119924000026.

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2024The effect of the Tax Cuts and Jobs Act of 2017 on corporate investment11The authors wish to thank an anonymous referee, Heitor Almeida (editor), Novia Chen, Scott Dyreng, Ed Maydew, Sean McGuire, Volkan Muslu, Hrvoje Kurtovic, Richard Price, Brian Rountree, Karen Nelson, Antonio de Vito, Nisreen Salti, Jack Stecher, and Ryan Wilson for helpful comments. We especially thank Jan-Axel Wittlinger for extensive help on previous versions of this paper.. (2024). Crawford, Steven ; Markarian, Garen. In: Journal of Corporate Finance. RePEc:eee:corfin:v:87:y:2024:i:c:s0929119924000816.

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2024Navigating through cyberattacks: The role of tax aggressiveness. (2024). Le, Anh-Tuan ; Do, Trung ; Huang, Henry Hongren. In: Journal of Corporate Finance. RePEc:eee:corfin:v:88:y:2024:i:c:s0929119924001111.

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2025U.S. multinationals alternatives to paying taxes. (2025). Harris, Jeremiah ; O'Brien, William. In: Journal of Corporate Finance. RePEc:eee:corfin:v:91:y:2025:i:c:s0929119924001846.

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2024Tax incentives and earnings management: A study based on accelerated depreciation policy in China. (2024). Wang, Zhixiao ; Fan, Wenlin. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:281-296.

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2024The green effect of digital transformation: The impact of digital transformation in fiscal and taxation on regional green development. (2024). Wu, Ziang ; Lv, Xiaoting. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:787-800.

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2025The effect of tax enforcement digitalization on corporate digital transformation: Evidence from Chinas listed companies. (2025). Feng, Qianbin ; Deng, Fuhua ; Xu, Yanhui. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:85:y:2025:i:c:p:1105-1134.

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2025Innovation incentives and corporate tax avoidance: Evidence from China. (2025). Shao, QI ; Xiang, Junyi ; Fan, Yong. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:85:y:2025:i:c:p:1216-1237.

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2025Research on the tax compliance effects of corporate platform transformation. (2025). Chen, Shi. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:85:y:2025:i:c:p:1931-1948.

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2024Money laundering governance and income shifting: Evidence from Australian financial institutions. (2024). Khalaf, Nihad Shareef ; Duong, Lien ; Taylor, Grantley ; Eulaiwi, Baban ; Al-Hadi, Ahmed. In: Economic Modelling. RePEc:eee:ecmode:v:132:y:2024:i:c:s0264999324000099.

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2024A game-theoretic analysis of international tax compliance. (2024). Pulina, Giuseppe ; Pieretti, Patrice. In: Economic Modelling. RePEc:eee:ecmode:v:134:y:2024:i:c:s0264999324000464.

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2024The JOBS Act and IPO underpricing. (2024). Bian, Yuxiang ; Su, Wentao ; Hu, Tiantian ; Wang, Ren ; Liu, Haoran. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:70:y:2024:i:c:s1062940824000044.

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2025Environmental tax reform and corporate tax avoidance: A quasi-natural experiment on China’s environmental protection tax law. (2025). Zhang, Wei ; Jing, Zhongbo ; Zhao, Pengcheng. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:76:y:2025:i:c:s1062940825000075.

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2024FDI and income inequality in tax-haven countries: The relevance of tax pressure. (2024). Jardon, Carlos ; Martinez-Cobas, Xavier ; Soto, Gonzalo. In: Economic Systems. RePEc:eee:ecosys:v:48:y:2024:i:1:s0939362523001115.

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2025Tax-avoidance profit shifting by multinational firms: evidence from Vietnam. (2025). Le, Manh-Duc ; Zamarian, Marco. In: Economic Systems. RePEc:eee:ecosys:v:49:y:2025:i:2:s0939362524001080.

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2025Regional variations in corporate tax responsiveness: Evidence from Switzerland. (2025). Krapf, Matthias ; Staubli, David. In: European Economic Review. RePEc:eee:eecrev:v:171:y:2025:i:c:s0014292124002204.

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2024Economic policy uncertainty and tax avoidance: International evidence. (2024). Ramesh, Vishnu K ; Athira, A. In: Emerging Markets Review. RePEc:eee:ememar:v:60:y:2024:i:c:s156601412400030x.

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2024Different lies to different audiences: Tax avoidance versus earnings inflation. (2024). Zhou, Zejiang ; Huang, Zhizhong ; San, Ziyao. In: Emerging Markets Review. RePEc:eee:ememar:v:62:y:2024:i:c:s1566014124000785.

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2024Banker directors on board and corporate tax avoidance. (2024). HASAN, IFTEKHAR ; Song, Qian ; Wang, Qingwei ; Ding, Wenjie. In: Journal of Empirical Finance. RePEc:eee:empfin:v:79:y:2024:i:c:s0927539824000859.

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2025Digital transformation and tax compliance in Chinese industrial sector. (2025). Chen, Shi ; Liu, Zhongyi ; Cai, Wanlin. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002030.

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2024Mixed-ownership structure, non-state-blockholder coalition, and tax avoidance. (2024). Long, Wenbin ; Li, Sihai ; Ying, Sammy Xiaoyan ; Wu, Huiying. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005045.

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2024Book-tax differences, dividend payout, and firm value. (2024). Dyussembina, Saule ; Park, Kunsu. In: International Review of Financial Analysis. RePEc:eee:finana:v:91:y:2024:i:c:s1057521923005537.

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2024Are female directors more inclined to avoid risks?. (2024). Wang, Zhenjie ; Yang, YI ; Zhang, Jiewei. In: International Review of Financial Analysis. RePEc:eee:finana:v:92:y:2024:i:c:s1057521924000449.

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2024The impact of family ownership on tax avoidance: International evidence. (2024). Pavlopoulou, Olga-Chara ; Karampinis, Nikolaos I ; Doukakis, Leonidas C ; Chalevas, Constantinos G. In: International Review of Financial Analysis. RePEc:eee:finana:v:94:y:2024:i:c:s1057521924002497.

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2024Open government data and the cost of debt. (2024). Wang, Yanping ; Xing, Qiuhang ; Xu, Gaoshuang. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pa:s1057521924003168.

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2024Is online interactive media monitoring effective? Evidence from corporate tunneling in China. (2024). Zhao, Yujie ; Zhang, Yichun ; Li, Wen ; Chan, Kam C. In: International Review of Financial Analysis. RePEc:eee:finana:v:95:y:2024:i:pb:s105752192400437x.

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2024Non-arms-length transactions, offshore financial centres, transfer pricing agreements and corporate cash holdings: Evidence from U.S. multinational corporations. (2024). Alghamdi, Fatmah Saeed ; Taylor, Grantley ; Duong, Lien ; Hussein, Satam Salih ; Eulaiwi, Baban. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005210.

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2024Forecasting disorientation in the tax avoidance map: Tax haven subsidiaries and analyst forecasts. (2024). Huang, Yuzhe ; Pan, Changchun ; Jin, Long. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pa:s1057521924005933.

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2025Fintech development, corporate tax avoidance and firm value. (2025). Hou, Yang ; Tang, Mengxuan ; Hu, Yang ; Goodell, John W ; Oxley, Les. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924006975.

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2025Governmental role conflicts and corporate overinvestment: Evidence from a regression discontinuity design. (2025). Li, Shuqi ; Xu, Nuo. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s105752192400718x.

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2025Tax information and corporate environmental investment. (2025). Zhang, Jian ; Zhu, Xinyu ; Wu, Wenruo ; Wang, Ningzhi. In: International Review of Financial Analysis. RePEc:eee:finana:v:97:y:2025:i:c:s1057521924007579.

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2025Political corruption and corporate tax avoidance: A quasi-natural experiment. (2025). Huang, Wenhui ; Chen, Aoyun ; Feng, Shunfei ; Ma, Chunguang. In: International Review of Financial Analysis. RePEc:eee:finana:v:99:y:2025:i:c:s1057521925000043.

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2024Local government debt and corporate tax avoidance: Evidence from China. (2024). Peng, Pin ; Lin, Gaoyi. In: Finance Research Letters. RePEc:eee:finlet:v:59:y:2024:i:c:s1544612323011388.

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2024Governance of tax incentives: An effectiveness and differential analysis based on the Chinese context. (2024). Huang, Zhixiong ; Yang, Ming ; Lv, Lan. In: Finance Research Letters. RePEc:eee:finlet:v:60:y:2024:i:c:s154461232301228x.

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2024The effect of industrial robot adoption on firm value: Evidence from China. (2024). Wu, Zhouyi ; Zhao, Wei ; Yu, Kaijia ; Li, Jianjun. In: Finance Research Letters. RePEc:eee:finlet:v:60:y:2024:i:c:s1544612323012795.

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2024Tax avoidance, managerial ownership, and agency conflicts. (2024). Jiraporn, Pornsit ; Chatjuthamard, Pattanaporn ; Chintrakarn, Pandej ; Wongsinhirun, Nopparat. In: Finance Research Letters. RePEc:eee:finlet:v:61:y:2024:i:c:s1544612323013090.

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2024Does ESG performance affect corporate tax avoidance? Evidence from China. (2024). Hu, Wenjie ; Jiang, Pengcheng. In: Finance Research Letters. RePEc:eee:finlet:v:61:y:2024:i:c:s1544612324000862.

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2024Dividend smoothing and financial transparency. (2024). Salikhova, Tatiana ; Orlova, Svetlana ; Ugarov, Alexander. In: Finance Research Letters. RePEc:eee:finlet:v:62:y:2024:i:pa:s154461232400182x.

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2024Tax aggressiveness under concentrated ownership: The importance of long-term institutional investors. (2024). Jewartowski, Tomasz ; Kadoski, Micha. In: Finance Research Letters. RePEc:eee:finlet:v:65:y:2024:i:c:s1544612324005713.

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2024The Parabolic Relationship of Tax Avoidance and Cost of Public Debt. (2024). Letdin, Mariya ; Meegan, Cathryn M ; Romney, Miles A. In: Finance Research Letters. RePEc:eee:finlet:v:69:y:2024:i:pa:s1544612324011231.

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2025North Korea threat risk, Korean business groups and corporate tax avoidance. (2025). Chun, Hongmin ; Lee, Gun. In: Finance Research Letters. RePEc:eee:finlet:v:74:y:2025:i:c:s154461232500056x.

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2025A look across the big pond and into the abyss — Performance of earnout deals in Europe and in times of crisis. (2025). Dittmann, Yannik ; Dahlen, Niklas ; Schreiter, Maximilian. In: Finance Research Letters. RePEc:eee:finlet:v:75:y:2025:i:c:s154461232401715x.

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2025Research on biodiversity risk and corporate short-term debt for long-term use under disclosure regulation. (2025). Yang, Guang ; Li, YU. In: Finance Research Letters. RePEc:eee:finlet:v:77:y:2025:i:c:s1544612325003137.

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2025Rethinking MM2: Tax shields and equity valuation. (2025). Kang, Hyoung-Goo ; Ryu, Doojin. In: Finance Research Letters. RePEc:eee:finlet:v:78:y:2025:i:c:s1544612325003939.

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2024Bank deregulation and corporate social responsibility. (2024). Zhou, Yue ; Wu, Qiang ; Liu, Frank Hong. In: Journal of Financial Stability. RePEc:eee:finsta:v:74:y:2024:i:c:s1572308924000986.

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2025CFO social networks and corporation taxation. (2025). Zhou, Zejiang ; Xu, Xin ; Wu, Qiang ; Fang, Ming. In: Journal of Financial Stability. RePEc:eee:finsta:v:78:y:2025:i:c:s1572308925000348.

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2024U.S. multinational corporations income shifting incentives and share repurchases: Evidence across differential taxation systems. (2024). Duong, Lien ; Taylor, Grantley ; Alghamdi, Fatmah Saeed ; Eulaiwi, Baban ; Al-Hadi, Ahmed. In: Global Finance Journal. RePEc:eee:glofin:v:60:y:2024:i:c:s1044028324000383.

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2024Formal institutions and cross-border mergers and acquisitions: A systematic literature review and research agenda. (2024). Kumar, Vikas ; Popli, Manish ; Ahsan, Faisal Mohammad. In: International Business Review. RePEc:eee:iburev:v:33:y:2024:i:5:s0969593124000532.

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2024Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality. (2024). Ali, Syaiful ; Utomo, Hargo ; Suwardi, Eko ; Saragih, Arfah Habib. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:52:y:2024:i:c:s146708952300057x.

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2024Beyond the target: The spillover effect of shareholder activism on corporate tax avoidance. (2024). Wu, Sirui ; Wang, Junkai ; Tian, Haowen. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:96:y:2024:i:c:s1042443124001203.

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2024Are state-owned enterprises more responsible for carbon neutrality? Evidence from stock market reactions to China’s commitment to carbon neutrality. (2024). Yu, Qing ; Shen, Jianfu. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:96:y:2024:i:c:s1042443124001215.

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2024Institutional flexibility in tax law and enforcement. (2024). Curry, Phil ; Parisi, Francesco ; Carbonara, Emanuela ; Hill, Claire A. In: International Review of Law and Economics. RePEc:eee:irlaec:v:79:y:2024:i:c:s0144818824000358.

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2024The broken-windows theory of crime: A Bayesian approach. (2024). Segerson, Kathleen ; Miceli, Thomas J. In: International Review of Law and Economics. RePEc:eee:irlaec:v:80:y:2024:i:c:s014481882400053x.

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2024“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?. (2024). Kelley, Stacie O ; Lynch, Daniel P ; Lewellen, Christina M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000721.

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2025Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?. (2025). Zhang, Jieying ; Defond, Mark ; Qi, Baolei ; Si, YI. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:1:s0165410124000454.

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2025Do personal income taxes affect corporate tax-motivated profit shifting?. (2025). de Vito, Antonio ; Hillmann, Lisa ; Jacob, Martin ; Vossebrger, Robert. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000880.

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2025Tax havens and reputational costs. (2025). Depaul, Adrienne ; Murphy, Frank ; Vernon, Mary E. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:79:y:2025:i:2:s0165410124000910.

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2024Cultural norms and tax compliance: Evidence from China. (2024). Feng, Chen ; Fan, Ziying ; Cheng, Maoyong ; Tian, Binbin. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:227:y:2024:i:c:s0167268124003342.

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2025Fostering social capital: The long-term effects of Protestant activities on corporate tax avoidance in modern China. (2025). Deng, Jiapin ; Yan, SE ; Liu, Qiao. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:234:y:2025:i:c:s0167268125001337.

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2025The real and financial effects of internal liquidity: Evidence from the Tax Cuts and Jobs Act. (2025). Albertus, James F ; Glover, Brent ; Levine, Oliver. In: Journal of Financial Economics. RePEc:eee:jfinec:v:166:y:2025:i:c:s0304405x25000145.

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2024The materiality of non-financial tax disclosure: Experimental evidence. (2024). Sieber, Sebastian ; Gottsche, Max ; Habermann, Florian. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951824000065.

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2024What do we know about tax treaties and how can accounting research contribute?. (2024). Wilkinson, Brett ; West, Ashley. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:54:y:2024:i:c:s1061951824000107.

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2024Multinationals profits in China: Impact of tax avoidance. (2024). Wang, Yaqi ; Lu, Bing. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:140:y:2024:i:c:s0261560623001912.

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2024Corporate carbon reduction and tax avoidance: International evidence. (2024). Feng, Zhi-Yuan ; Wang, Ying-Chieh. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:20:y:2024:i:2:s181556692400016x.

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2024Long-term tax strategy and corporate acquisition payment structure: An analysis based on the book-tax tradeoff theory. (2024). Zhang, Weiyin ; Lan, Phyllis Lai ; He, Miao ; Chan, Hung K. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:20:y:2024:i:3:s1815566924000420.

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More than 100 citations found, this list is not complete...

Dhammika Dharmapala has edited the books:

YearTitleTypeCited

Works by Dhammika Dharmapala:

YearTitleTypeCited
2019Profit Shifting in a Globalized World In: AEA Papers and Proceedings.
[Full Text][Citation analysis]		article18
2001A Neglected Interdependency in Liability Theory In: Discussion Papers.
[Full Text][Citation analysis]		paper0
2001A Neglected Interdependency in Liability Theory.(2001) In: RFF Working Paper Series.
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This paper has nother version. Agregated cites: 0		paper
2017“PAY IT FORWARD” AND HIGHER EDUCATION SUBSIDIES: A MEDIAN VOTER MODEL In: Contemporary Economic Policy.
[Full Text][Citation analysis]		article0
2021A NEW MEASURE OF FOREIGN RULE BASED ON GENETIC DISTANCE In: Economic Inquiry.
[Full Text][Citation analysis]		article5
2020A New Measure of Foreign Rule Based on Genetic Distance.(2020) In: CESifo Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 5		paper
2002Campaign War Chests, Entry Deterrence, and Voter Rationality In: Economics and Politics.
[Full Text][Citation analysis]		article3
1993 On the History and Methodology of Econometrics. In: Journal of Economic Surveys.
[Citation analysis]		article2
2011Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act In: Journal of Finance.
[Citation analysis]		article107
2009Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act.(2009) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 107		paper
2004Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence In: The B.E. Journal of Economic Analysis & Policy.
[Full Text][Citation analysis]		article27
2003Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence.(2003) In: Working papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 27		paper
2009Belief in a Just World, Blaming the Victim, and Hate Crime Statutes In: Review of Law & Economics.
[Full Text][Citation analysis]		article3
2008What Problems and Opportunities are Created by Tax Havens? In: Working Papers.
[Full Text][Citation analysis]		paper126
2008What problems and opportunities are created by tax havens?.(2008) In: Oxford Review of Economic Policy.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 126		article
2008Taxes, Institutions and Foreign Diversification Opportunities In: Working Papers.
[Full Text][Citation analysis]		paper17
2009Taxes, institutions and foreign diversification opportunities.(2009) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 17		article
2007Taxes, Institutions and Foreign Diversification Opportunities.(2007) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 17		paper
2009Dividend Taxes and International Portfolio Choice In: Working Papers.
[Full Text][Citation analysis]		paper44
2011Dividend Taxes and International Portfolio Choice.(2011) In: The Review of Economics and Statistics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 44		article
2011Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals In: Working Papers.
[Full Text][Citation analysis]		paper166
2012Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals.(2012) In: CESifo Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 166		paper
2013Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals.(2013) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 166		article
2011Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals.(2011) In: FZID Discussion Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 166		paper
2015The 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 In: Working Papers.
[Full Text][Citation analysis]		paper1
2016The economics of corporate and business tax reform In: Working Papers.
[Full Text][Citation analysis]		paper6
2016The Economics of Corporate and Business Tax Reform.(2016) In: CESifo Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 6		paper
2023Overview of the Characteristics of Tax Haven In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2023The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper1
2024The consequences of the 2017 US international tax reform: a survey of the evidence.(2024) In: International Tax and Public Finance.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 1		article
2024Imputing Unreported Hate Crimes Using Google Search Data In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper1
2024Racial Restrictions on Voting: Evidence from a New Pan-Anglophone Dataset, 1730-2000 In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2025Decolonization, Legitimacy and Fiscal Capacity: Event Study Evidence from Africa In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper0
2014What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper266
2014What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature.(2014) In: Fiscal Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 266		article
2014The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012 In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper4
2016The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012.(2016) In: Journal of Law, Finance, and Accounting.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 4		article
2015Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper16
2016Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure.(2016) In: The Journal of Legal Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 16		article
2015Interest Deductions in a Multijurisdictional World In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper6
2015Interest Deductions in a Multijurisdictional World.(2015) In: National Tax Journal.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 6		article
2016Cross-Border Tax Evasion under a Unilateral FATCA Regime In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper16
2016Cross-border tax evasion under a unilateral FATCA regime.(2016) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 16		article
2016Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper1
2016Estimating the Compliance Costs of Securities Regulation: A Bunching Analysis of Sarbanes-Oxley Section 404(b) In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper1
2016The Impact of Mandated Corporate Social Responsibility: Evidence from Indias Companies Act of 2013 In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper27
2018The impact of mandated corporate social responsibility: Evidence from India’s Companies Act of 2013.(2018) In: International Review of Law and Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 27		article
2017Stock Market Reactions to Indias 2016 Demonetization: Implications for Tax Evasion, Corruption, and Financial Constraints In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper6
2018The Consequences of the TCJAs International Provisions: Lessons from Existing Research In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper5
2019Collective Bargaining and Police Misconduct: Evidence from Florida In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper4
2020Do Multinational Firms Use Tax Havens to the Detriment of Other Countries? In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper9
2020The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper3
2020The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals.(2020) In: National Tax Journal.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 3		article
2015Base Erosion and Profit Shifting: A Simple Conceptual Framework In: ifo DICE Report.
[Full Text][Citation analysis]		article0
2008Investable Tax Credits: The Case of the Low Income Housing Tax Credit In: Working Paper Series.
[Full Text][Citation analysis]		paper3
2004A Median Voter Theorem for Postelection Politics In: Econometric Society 2004 North American Summer Meetings.
[Full Text][Citation analysis]		paper0
2003A Median Voter Theorem for Postelection Politics.(2003) In: Working papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2006Corporate tax avoidance and high-powered incentives In: Journal of Financial Economics.
[Full Text][Citation analysis]		article473
2004Corporate Tax Avoidance and High Powered Incentives.(2004) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 473		paper
2004Corporate Tax Avoidance and High Powered Incentives.(2004) In: Working papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 473		paper
2019Tax sparing agreements, territorial tax reforms, and foreign direct investment In: Journal of Public Economics.
[Full Text][Citation analysis]		article17
1999Comparing tax expenditures and direct subsidies: the role of legislative committee structure In: Journal of Public Economics.
[Full Text][Citation analysis]		article12
2006The Congressional budget process, aggregate spending, and statutory budget rules In: Journal of Public Economics.
[Full Text][Citation analysis]		article3
2009Which countries become tax havens? In: Journal of Public Economics.
[Full Text][Citation analysis]		article251
2006Which Countries Become Tax Havens?.(2006) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 251		paper
2011Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs In: Journal of Public Economics.
[Full Text][Citation analysis]		article80
2011Tax policy and the missing middle: Optimal tax remittance with firm-level administrative costs.(2011) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 80		article
2013Do exclusionary rules convict the innocent? In: Chapters.
[Full Text][Citation analysis]		chapter0
2013Search, seizure and false (?) arrest: an analysis of fourth amendment remedies when police can plant evidence In: Chapters.
[Full Text][Citation analysis]		chapter6
2003Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence.(2003) In: Working papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 6		paper
2012Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies when Police can Plant Evidence.(2012) In: Working papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 6		paper
2010Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit In: Scholarly Articles.
[Full Text][Citation analysis]		paper11
2010Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit.(2010) In: NBER Chapters.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 11		chapter
2008Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit.(2008) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 11		paper
2016Introduction to the special issue on Taxation in a Global Economy In: International Tax and Public Finance.
[Full Text][Citation analysis]		article0
2016Introduction to the special issue on Taxation in a Global Economy.(2016) In: Munich Reprints in Economics.
[Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2002Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections. In: Public Choice.
[Full Text][Citation analysis]		article27
2001Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections.(2001) In: Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 27		paper
2003Budgetary Policy with Unified and Decentralized Appropriations Authority. In: Public Choice.
[Full Text][Citation analysis]		article4
2005Corporate Tax Avoidance and Firm Value In: NBER Working Papers.
[Full Text][Citation analysis]		paper288
2009Corporate Tax Avoidance and Firm Value.(2009) In: The Review of Economics and Statistics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 288		article
2005Taxation and the Evolution of Aggregate Corporate Ownership Concentration In: NBER Working Papers.
[Full Text][Citation analysis]		paper6
2007Taxes and Portfolio Choice: Evidence from JGTRRAs Treatment of International Dividends In: NBER Working Papers.
[Full Text][Citation analysis]		paper2
2009Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment In: National Tax Journal.
[Full Text][Citation analysis]		article52
2010Do Strong Fences Make Strong Neighbors? In: National Tax Journal.
[Full Text][Citation analysis]		article2
2018The Consequences of the Tax Cut and Jobs Acts International Provisions: Lessons from Existing Research In: National Tax Journal.
[Full Text][Citation analysis]		article12
2022Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach In: American Law and Economics Review.
[Full Text][Citation analysis]		article0
2023Estimating Firms’ Responses to Securities Regulation Using a Bunching Approach In: American Law and Economics Review.
[Full Text][Citation analysis]		article0
2003The Condorcet Jury Theorem and the Expressive Function of Law: A Theory of Informative Law In: American Law and Economics Review.
[Citation analysis]		article20
2004Penalty Enhancement for Hate Crimes: An Economic Analysis In: American Law and Economics Review.
[Citation analysis]		article15
2002Penalty Enhancement for Hate Crimes: An Economic Analysis.(2002) In: Working papers.
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This paper has nother version. Agregated cites: 15		paper
2002An Economic Analysis of Riding to Hounds: Pierson v. Post In: The Journal of Law, Economics, and Organization.
[Citation analysis]		article1
2013Corporate Governance, Enforcement, and Firm Value: Evidence from India In: The Journal of Law, Economics, and Organization.
[Full Text][Citation analysis]		article26
2022Collective Bargaining Rights and Police Misconduct: Evidence from Florida In: The Journal of Law, Economics, and Organization.
[Full Text][Citation analysis]		article4
2024The Law of Restitution for Mistaken Payments: An Economic Analysis In: The Journal of Legal Studies.
[Full Text][Citation analysis]		article0
2005Bilateral Accidents with Intrinsically Interdependent Costs of Precaution In: The Journal of Legal Studies.
[Full Text][Citation analysis]		article19
2002Bilateral Accidents with Intrinsically Interdependent Costs of Precaution.(2002) In: Working papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 19		paper
2005Words That Kill? An Economic Model of the Influence of Speech on Behavior (with Particular Reference to Hate Speech) In: The Journal of Legal Studies.
[Full Text][Citation analysis]		article2
2002Legislative Bargaining and Incremental Budgeting In: Working papers.
[Full Text][Citation analysis]		paper0
2002The Congressional Budget Process and the Aggregate Level of Spending In: Working papers.
[Full Text][Citation analysis]		paper1
2003Words that Kill? Economic Perspectives on Hate Speech and Hate Crimes In: Working papers.
[Full Text][Citation analysis]		paper0
1991Ricardo on the Relationship Between Pricing and Distribution: A survey of the secondary literature In: Economics Discussion / Working Papers.
[Full Text][Citation analysis]		paper0
2019Stock Market Reactions to Indias 2016 Demonetization In: Journal of Empirical Legal Studies.
[Full Text][Citation analysis]		article5

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