Dhammika Dharmapala
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Dhammika Dharmapala

Julius Kreeger Professor of Law

Dhammika Dharmapala joined the Law School after having served as the Walter Schaefer Visiting Professor in the winter and spring quarters of 2014. He was previously a professor at the University of Illinois at Urbana-Champaign. He serves as Co-Editor of the Journal of Law and Economics, and is an International Research Fellow of the Oxford University Centre for Business Taxation and a fellow of the CESifo Research Network (based in Munich). He serves on the Advisory Board of the Urban-Brookings Tax Policy Center, and has previously served on the Boards of the American Law and Economics Association, the National Tax Association, and the International Institute of Public Finance. He has previously held postdoctoral or visiting positions at Harvard, Michigan, Georgetown, and the Australian National University. His PhD thesis, in Economics at the University of California at Berkeley, was awarded the National Tax Association’s Outstanding Doctoral Dissertation Award. His scholarship, which spans the fields of taxation, the economic analysis of law, and corporate finance and governance, has been published in leading scholarly journals, and has also been cited in various media outlets, including the New York Times, the Washington Post, Bloomberg Businessweek, and The Economist.

EDUCATION

University of California at Berkeley
PhD in economics

University of Western Australia
MEc
BEc with first-class honours

EXPERIENCE

The University of Chicago Law School
Professor of Law, 2014-present
Walter Schaefer Visiting Professor, winter and spring 2014

Journal of Law and Economics
Co-Editor, 2016-present

Center for Economic Studies and Ifo Institute Munich, Germany
Fellow, 2011-present 

Oxford University Centre for Business Taxation
International Research Fellow, 2008-present
Visiting Scholar, summer 2008 

Northwestern University School of Law
Visiting Professor, fall 2013

Ludwig-Maximilians University Center for Economic Studies Munich, Germany
Visiting Scholar, summer 2011 

University of Illinois
Faculty Affiliate, Institute of Government and Public Affairs, 2010-2014 

University of Illinois College of Law
Professor, 2009-2014

University of Illinois at Urbana-Champaign
Professor of Finance (by courtesy), 2009-2014
Faculty Associate, Center for Business and Public Policy, 2009-2014 

University of Connecticut
Associate Professor of Economics (with tenure), 2008-2009 
Assistant Professor of Economics, 2002-2008

University of Michigan
Visiting Assistant Professor of Business Economics and Public Policy, 2006-2007
Visiting Assistant Professor of Economics, winter 2006 

Australian National University
Research Fellow, Research School of Social Sciences, 2001-2002

Georgetown University Law Center
John M. Olin Visiting Fellow in Law and Economics, 2000-2001

Harvard University
Postdoctoral Fellow, Center for Basic Research in the Social Sciences (now the Institute for Quantitative Social Science), 1999-2000 

Books (Editor)

  • The Economics of Tax Avoidance and Evasion. (Edward Elgar, 2017) (2 vols).

Journal Articles

  • "“Pay It Forward” And Higher Education Subsidies: A Median Voter Model," Contemporary Economic Policy __ (2017) (with Jennifer Delaney).
  • "Cross-border Tax Evasion Under a Unilateral FATCA Regime," 141 Journal of Public Economics 29 (2016).
  • "Introduction to the Special Issue on Taxation in a Global Economy," 23 International Tax & Public Finance 603 (2016) (with Panu Poutvaara).
  • "The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012," 1 Journal of Law, Finance, and Accounting 139 (2016) (with Vikramaditya Khanna).cu www
  • "Interest Deductions in a Multijurisdictional World," 68 National Tax Journal 653 (2015) (with Mihir Desai).
  • "Punitive Police? Agency Costs, Law Enforcement, and Criminal Procedure," 45 Journal of Legal Studies 105 (2016) (with Nuno Garoupa & Richard H. McAdams).cu www
  • "What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature," 35 Fiscal Studies 421 (2014).
  • "The Law of Police," 82 University of Chicago Law Review 135 (2015) (with Richard H. McAdams & Nuno Garoupa).ssrn cu
  • "Base Erosion and Profit Shifting: A Simple Conceptual Framework," 12 CESifo DICE Report 8 (2014).
  • "Corporate Governance, Enforcement, and Firm Value: Evidence from India," 29 Journal of Law, Economics and Organization 1056 (2013) (with Vikramaditya Khanna).ssrn cu
  • "Dividend Taxes and International Portfolio Choice," 93 Review of Economics and Statistics 266 (2011) (with Mihir Desai).
  • "Tax Policy and the Missing Middle: Optimal Tax Remittance with Firm-Level Administrative Costs," 95 Journal of Public Economics 1036 (2011) (with Joel Slemrod & John Wilson).
  • "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act," 66 Journal of Finance 753 (2011) (with C. Fritz Foley & Kristin Forbes).ssrn cu
  • "Do Strong Fences Make Strong Neighbors?," 63 National Tax Journal 723 (2010) (with Mihir Desai).
  • "Belief in a Just World, Blaming the Victim, and Hate Crime Statutes," 5 Review of Law and Economics 311 (2009) (with Richard H. McAdams & Nuno Garoupa).
  • "Legislatures, Judges, and Parole Boards: The Allocations of Discretion under Determinate Sentencing," 62 Florida Law Review 1037 (2010) (with Nuno Garoupa & Joanna M. Shepherd).ssrn cu
  • "Corporate Tax Avoidance and Firm Value," 91 Review of Economics and Statistics 537 (2009) (with Mihir Desai).
  • "Taxes, Institutions and Foreign Diversification Opportunities," 93 Journal of Public Economics 703 (2009) (with Mihir Desai).
  • "Hate Crime: A Behavioral Economic Analysis," 90 Kritische Vierteljahresschrift für Gesetzgebung und Rechtswissenschaft 118 (2007) (with Richard H. McAdams & Nuno Garoupa).
  • "Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment," 62 National Tax Journal 169 (2009) (with Mihir Desai).
  • "Which Countries Have Become Tax Havens?," 93 Journal of Public Economics 1058 (2009) (with James Hines).
  • "What Problems and Opportunities are Created by Tax Havens?," 24 Oxford Review of Economic Policy 661 (2008).ssrn cu
  • "Taxing the Bandit Kings," 118 Yale Law Journal 98 (2008) (with Mihir Desai).ssrn cu
  • "Dividends and Tax Policy in the Long Run: Discussion," 2007 University of Illinois Tax Forum 1 (2007).
  • "The Congressional Budget Process, Aggregate Spending, and Statutory Budget Rules," 90 Journal of Public Economics 119 (2006).ssrn cu
  • "Words That Kill - An Economic Model of the Influence of Speech on Behavior (with Particular Reference to Hate Speech)," 34 Journal of Legal Studies 93 (2005) (with Richard H. McAdams).ssrn cu
  • "Corporate Tax Avoidance and High Powered Incentives," 79 Journal of Financial Economics 145 (2006).
  • "Bilateral Accidents with Intrinsically Interdependent Costs of Precaution," 34 Journal of Legal Studies 239 (2005) (with Sandra A. Hoffmann).ssrn cu
  • "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," 97 Journal of Public Economics 95 (2005) (with Nadine Riedel).ssrn cu
  • "The Condorcet Jury Theorem and the Expressive Function of Law: A Theory of Informative Law," 5 American Law and Economics Review 1 (2003) (with Richard H. McAdams).ssrn cu
  • "Racial Bias in Motor Vehicle Searches: Additional Theory and Evidence," 3 B.E. Journal of Economic Analysis & Policy 12 (2004) (with Stephen Ross).
  • "Penalty Enhancement for Hate Crimes: An Economic Analysis," 6 American Law and Economics Review 185 (2004) (with Nuno Garoupa).ssrn cu
  • "Budgetary Policy With Unified and Decentralized Appropriations Authority," 115 Public Choice 347 (2003).ssrn cu
  • "Campaign War Chests, Entry Deterrence, and Voter Rationality," 14 Economics & Politics 325 (2003).ssrn cu
  • "Are Campaign Contributions a Form of Speech? Evidence from Recent US House Elections," 112 Public Choice 81 (2002) (with Filip Palda).ssrn cu
  • "An Economic Analysis of "Riding to Hounds": Pierson v. Post Revisited," 18 Journal of Law, Economics and Organization 39 (2002) (with Rohan Pitchford).ssrn cu
  • "Comparing Tax Expenditures and Direct Subsidies: The Role of Legislative Committee Structure," 72 Journal of Public Economics 421 (1999).
  • "Econometric Methodology and the Philosophy of Science," 49 Journal of Statistical Planning and Inference 9 (1996) (with Michael McAleer).
  • "Prediction and Accommodation in Econometric Modelling," 6 Environmetrics 551 (1995) (with Michael McAleer).
  • "On the History and Methodology of Econometrics," 7 Journal of Economic Surveys 85 (1993).

Book Sections

  • "The Economics of Corporate and Business Tax Reform," in The Economics of Tax Reform, Alan J. Auerbach & Kent Smetters eds. (Oxford University Press, 2017).
  • "Do Exclusionary Rules Convict the Innocent?," in Research Handbook on Economic Models of Law, Matthew Baker & Thomas Miceli eds. (Edward Elgar, 2014) (with Richard H. McAdams & Nuno Garoupa).
  • "Search, Seizure and (False?) Arrest: An Analysis of Fourth Amendment Remedies When Police Can Plant Evidence," in Research Handbook on Economic Models of Law, Matthew Baker & Thomas Miceli eds. (Edward Elgar, 2014) (with Thomas Miceli).
  • "Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit," in Tax Policy & The Economy (NBER, 2010) (with Mihir Desai & Monica Singhal).
  • "Taxing the Bandit Kings," in Sovereign Wealth Funds: A Legal, Tax and Economic Perspective (Practising Law Institute, 2010) (with Mihir Desai).
  • "The Impact of Taxes on Dividends and Corporate Financial Policy: Lessons from the 2000s," in Tax Policy Lessons from the 2000s (American Enterprise Institute, 2009).
  • "Tax and Corporate Governance: An Economic Approach," in Tax and Corporate Governance, Wolfgang Schon ed. (Springer, 2008) (with Mihir Desai).
  • "Tax and Corporate Governance: An Economic Approach," in MPI Studies on Intellectual Property and Competition Law (Springer, 2008) (with Mihir Desai).
  • "Taxation and the Evolution of Aggregate Corporate Ownership Concentration," in Corporate Income in the 21st Century, Alan J. Auerbach, James Hines & Joel Slemrod eds. (Cambridge University Press, 2007) (with Mihir Desai & Winnie Fung).

Working Papers

  • "The Costs and Benefits of Mandatory Securities Regulation: Evidence from Market Reactions to the JOBS Act of 2012," Coase-Sandor Institute for Law & Economics Working Paper, No. 701 (2014) (with Vikramaditya Khanna).

Other Publications

  • "Estimating the Compliance Costs of Sarbox Section 404(B)," Harvard Law School Forum on Corporate Governance and Financial Regulation, August 17, 2016.
  • "The Economics of Corporate and Business Taxation," Oxford Business Law Blog, July 26, 2016.

American Law and Economics Association meetings, Cambridge, MA, 2016

Coase Lecture, University of Chicago Law School, 2016

Law and Economics Workshop, University of Virginia School of Law, 2016

MaTax (Mannheim Taxation) Conference, Mannheim, Germany, 2016 (keynote speaker)

American Educational Research Association Annual Meeting, Chicago, IL, 2015

American Law and Economics Association meetings, New York, NY, 2015

Economics of Tax Policy Conference, Washington, DC, 2015

Fuqua School of Business, Duke University, 2015

Illinois/Deloitte Tax Symposium, Chicago, IL, 2015

International Finance Seminar, University of California at Berkeley, School of Law, 2015

International Institute of Public Finance Annual Congress, Dublin, Ireland, 2015

Midwest Political Science Association Annual Conference, Chicago, IL, 2015

National Tax Association Annual Meetings, Boston, MA, 2015

Oxford University Centre for Business Taxation Summer Symposium, Oxford, UK, 2015

Tax Law and Public Finance Colloquium, Georgetown University Law Center, 2015

Tax Policy Center/UCLA School of Law Conference on International Tax Reform, Los Angeles, CA, 2015

Allied Social Sciences Association, 2014

American Law and Economics Association meetings, 2014

George Mason University School of Public Policy, 2014

IMF Workshop on Spillovers in International Taxation, 2014

International Institute of Public Finance Annual Congress, Lugano, Switzerland, 2014

ITPF/AEI Conference on Economic Effects of Territorial Taxation, 2014

Oxford University Centre for Business Taxation Summer Conference, 2014

Oxford University Centre for Business Taxation Summer Symposium, 2014

University of Chicago Law School Faculty Workshop, 2014

University of Toronto James Hausman Tax Law and Policy Workshop, 2014

Waterloo Tax Research Symposium, 2014

Workshop on Current Research in Taxation and PhD seminar in Empirical Tax Research, 2014 (keynote speaker)

Allied Social Sciences Association, 2013

American Law and Economics Association meetings, 2013

International Tax Policy Forum Member Meeting, 2013

Law and Society Association meetings, 2013

Oxford University Centre for Business Taxation Summer Symposium, 2013

Summer Tax Workshop at Columbia Law School, 2013

New York University Law School, 2013

Syracuse University Maxwell School, 2013

Northwestern University School of Law Law and Economics Colloquium, 2012

University of Southern California Gould School of Law Law, Economics & Organization Workshop, 2012

University of Southern California Marshall School of Business Applied Economics Workshop, 2012

American Law and Economics Association meetings, 2012

Canadian Law and Economics Association meetings, 2012

Harvard Law School Seminar on International Tax Reform, 2012

Midwest Law and Economics Association meetings, 2012

American Economic Association, 2011 

American Law and Economics Association meetings, 2011 

Center for Advanced Study in International Competitiveness conference on Competing in the New Innovation‐Driven Global Economy: Interdisciplinary Research, Experimentation, and Breakthrough Knowledge, 2011 

Conference on Empirical Legal Studies, 2011 
European University Institute, Robert Schuman Center for Advanced Studies, Academy of Global Governance Executive Training Seminar on Tax Havens: A Legal and Economic Perspective, 2011 

Illinois/Deloitte Tax Symposium, 2011 

International Institute of Public Finance Annual Congress, 2011 

National Tax Association Annual Meetings, 2011 

Oxford University Centre for Business Taxation Summer Symposium, 2011 

Summer Tax Workshop at Columbia Law School, 2011 

Yale Law School Law, Economics & Organization Colloquium, 2011 

University of Illinois College of Law Faculty Retreat, 2011 

Ludwig-Maximilians University Center for Economic Studies, 2011 

Conference on Empirical Legal Studies, 2010

International Network for Tax Research Conference on Allocation of the International Corporate Tax Base: Past, Present and Future, 2010

Michigan Tax Invitational Conference, Office of Tax Policy Research, University of Michigan, 2010

National Tax Association Annual Meetings, 2010

National Tax Association Spring Symposium, 2010

Oxford University Centre for Business Taxation Summer Symposium, 2010

Summer Tax Workshop at Columbia Law School, 2010

University of North Carolina Tax Symposium, 2010

Northwestern University School of Law Tax Colloquium, 2009

University of Illinois, 2009

AEI Event on The Repatriation Tax Holiday: What Have We Learned?, 2009

American Economic Association, 2009

American Finance Association, 2009

American Law and Economics Association meetings, 2009

Conference on Empirical Legal Studies, 2009

Conference on Taxes and the Financial and Legal Structure of Firms, 2009

Conference on The Role of Firms in Tax Systems at Office of Tax Policy Research, University of Michigan, 2009

Illinois/Deloitte Tax Symposium, 2009

International Tax Policy Forum Member Meeting, 2009

National Tax Association Annual Meetings, 2009

Oxford University Centre for Business Taxation Summer Symposium, 2009

Summer Tax Workshop, 2009

University of North Carolina Tax Symposium, 2009

Workshop on the Law and Economics of Innovation and Growth, 2009

University of Cambridge Faculty of Law, 2008

University of Illinois College of Law, 2008

Harvard Law School, 2008

Northwestern University School of Law, 2008

Rutgers University, 2008

AEI Conference on Tax Policy Lessons from the 2000’s, 2008

American Law and Economics Association meetings, 2008

Conference on Empirical Legal Studies, 2008

Conference on Mobility and Tax Policy: Do Yesterday’s Taxes Fit Tomorrow’s Economy at University of Tennessee, , 2008

FACT-AEI Conference on Assessing the Effects of Corporate Taxation, 2008

National Tax Association Annual Meetings, 2008

Oxford University Centre for Business Taxation Summer Symposium, 2008

Research Symposium on Corporate Governance in India and China, 2008

University of North Carolina Tax Symposium, 2008

New York University Law School, 2007

UCLA Law School, 2007

University of California at Berkeley, 2007

Allied Social Sciences Association, 2007

American Law and Economics Association meetings, 2007

Conference on Globalization and Public Policy at IHS, 2007

Conference on Empirical Legal Studies, 2007

International Tax Policy Forum Member Meeting, 2007

National Tax Association Annual Meetings, 2007

University of Michigan, 2006

University of Michigan Ross School of Business, 2006

Rutgers University, 2006

Claremont-McKenna College, 2006

American Economic Association, 2006

American Law and Economics Association, 2006

Conference on Empirical Legal Studies, 2006

Conference on Institutions, Politics and Corporate Governance at Hitotsubashi University, 2006

Internal Revenue Service (IRS) Research Conference, 2006

International Tax Policy Forum Conference on Tax Havens and Foreign Direct Investment, 2006

National Tax Association Annual Meetings, 2006

NBER Conference on Taxes and Financial Reporting, 2006

University of North Carolina Tax Symposium, 2006

University of Chicago Law School, 2005

University of California at Berkeley, 2005

University of California at Irvine, 2005

Northeastern University, 2005

Vassar College, 2005

American Law and Economics Association, 2005

Conference on Taxing Corporate Income in the 21st Century, 2005

National Tax Association Annual Meetings, 2005

American Law and Economics Association, 2004

National Tax Association Annual Meetings, 2004

NBER Public Economics Fall Program Meetings, 2004

University of North Carolina Tax Symposium, 2004

Public Choice Society, 2003

National Tax Association Annual Meetings, 2003

American Economic Association, 2002

Harvard Law School, 2002

Monash University, 2002

University of Pennsylvania Law School, 2001

American Law and Economics Association, 2001

Australian Law and Economics Association, 2001

Conference on Well-Designed Institutions at UCLA, 2001

American Law and Economics Association, 2000

Public Choice Society, 2000

Georgetown University Law Center, 2000

Harvard Law School, 2000

New York University Law School, 2000

Harvard University-MIT Political Economy seminar, 1999

University of Michigan Business School, 1999

American Law and Economics Association, 1999

Public Choice Society, 1999

University of California at Berkeley, 1998

University of Chicago Harris School of Public Policy Studies, 1998

Northwestern University, 1998

Stanford University, 1998

Public Choice Society, 1998

National Tax Association Annual Meetings, 1998

MEMBERSHIPS AND PROFESSIONAL AFFILIATIONS

  • Scientific Advisory Board, MannheimTaxation ScienceCampus (2014-present)
  • Board of Manaement, International Institute of Public Finance (2013-present)
  • Board of Directors, American Law and Economics Association (2012-present)

AWARDS AND HONORS

  • List of Teachers Ranked as Excellent by their Students, University of Illinois at Urbana-Champaign (2010-2013)
  • International Tax Policy Forum award for the project “Taxing Investors in OpenEconomies” (2009)
  • Grillo Family Faculty Award for Research Excellence, University of Connecticut (2008)
  • National Tax Association Outstanding Doctoral Dissertation Award (1998)
  • Department of Economics Award for Public Policy Research, University of California at Berkeley (1997)
  • Alfred P. Sloan Doctoral Dissertation Fellowship (1996-1997)
  • John M. Olin Dissertation Fellowship, declined (1996-1997)
  • Summer Fellowship, Robert D. Burch Center for Tax Policy and Public Finance, University of California at Berkeley (1996)
  • Fulbright Fellowship (1993-1994)
  • Hackett Fellowship for overseas study (1993-1996)
  • External Research Studentship, Trinity College of Cambridge University, declined (1993)
  • History of Economic Thought Society of Australia Prize (1993)

SERVICE

  • Appointments Committee, University of Illinois College of Law (2010-2011; 2012-2013)
  • Chair, Graduate and International Programs Committee, University of Illinois College of Law (2009-2012)
  • Lectures Committee, University of Illinois College of Law (2009-2010)
  • Placement Director, PhD Program, University of Connecticut Department of Economics (2007-2009)
  • Graduate Affairs Committee, University of Connecticut Department of Economics (2002-2003; 2007-2009)
  • Undergraduate Affairs Committee, University of Connecticut Department of Economics (2003-2004)
  • Colloquium Committee, University of Connecticut Department of Economics (2002-2005)

EDITORIAL WORK

  • Associate editor, International Tax and Public Finance; Journal of Accounting, Finance, and Law (2013-present)
  • Editorial board member, American Economic Journal: Economic Policy (2010-present)
  • Editorial board member, Review of Law and Economics (2005-present)
  • Editor-in-chief, International Tax and Public Finance (2010-2013)
  • Guest Co-editor, Special issue on "Corporate Taxes and Corporate Governance," Finanzarchiv/Public Finance Analysis, Vol. 68 (2012)
  • Expert ad hoc reviewer, American Economic Journal: Economic Policy; American Economic Review; American Journal of Political Science; American Law and Economics Review; American Political Science Review; Australian Economic Papers; Berkeley Electronic Journals in Economic Analysis and Policy; Contemporary Economic Policy; Corporate Governance: An International Review; Economic Record; Economics and Philosophy; Economics Bulletin; Economics of Governance; Finanzarchiv/Public Finance Analysis; International Review of Law and Economics; International Tax and Public Finance; Journal of Banking and Finance; Journal of Environmental Economics and Management; Journal of Corporate Finance; Journal of Institutional Economics; Journal of International Economics; Journal of Law and Economics; Journal of Law, Economics, & Organization; Journal of Legal Studies; Journal of Political Economy; Journal of Political Philosophy; Journal of Politics; Journal of Public Economic Theory; Journal of Public Economics; Macroeconomic Dynamics; National Tax Journal; Public Choice; Quarterly Journal of Economics; Quarterly Review of Economics and Finance; Review of Economic Studies; Review of Law and Economics; Scottish Journal of Political Economy; Southern Economic Journal

EVENTS

  • Co-chair, Scientific Committee, International Institute of Public Finance Annual Congress (2015)
  • Program committee, National Tax Association Annual Meetings (2003, 2009-2011, 2013)
  • Program commitee, American Law and Economics Association Annual Meetings (2013)
  • Organizing committee, Midwest Law and Economics Association Annual Meetings (2013)
  • Program committee, University of Illinois/Deloitte Tax Symposium (2011)
  • Program committee, National Tax Association Spring Symposium (2010)
  • Expert ad hoc reviewer, National Science Foundation; Research Council of Norway; Social Sciences and Humanities Research Council of Canada