Dhammika Dharmapala#Dharmapala-Hines 2009 list

{{Infobox economist

|name = Dhammika Dharmapala

|birth_name = Anurudha Udeni Dhammika Dharmapala

|birth_date = {{birth based on age as of date|41|2011|12|19}}

|birth_place = Sri Lanka

|death_date =

|death_place =

|institutions = University of Chicago Law School, University of Illinois

|field = Public economics

|alma_mater = University of Western Australia (BEc, MEc)
University of California, Berkeley (PhD)

|doctoral_advisor = Alan J. Auerbach

|contributions = {{hlist|Corporate tax|Tax havens|Corporate tax havens|Base erosion and profit shifting}}

|repec_prefix = e

|repec_id = pdh6

|website = {{url|1=https://www.law.uchicago.edu/faculty/dharmapala|2=Faculty website}}

}}

Dhammika Dharmapala (born 1969/1970){{cite web |url=http://www.pravasiherald.com/index.php/pravasih/comments/illinois_prof_stabbed/ |title=Illinois Law Professor Stabbed In Throat At Train Station |publisher=Pravi Hearald |date=19 December 2011 |quote=CHAMPAIGN – University of Illinois Law Professor Dhammika Dharmapala , a Hindu from Sri Lanka and a naturalized U.S. citizen, was the victim of a shocking violent attack this week at a train station. [..] Dharmapala, 41, teaches law and economics, tax policy, public economy, and political economy. [..] Professor Dharmapala earned his master's degree in economics from the University of Western Australia and his Ph.D. in economics from the University of California-Berkeley. |access-date=18 December 2018 |archive-date=11 December 2018 |archive-url=https://web.archive.org/web/20181211010115/http://www.pravasiherald.com/index.php/pravasih/comments/illinois_prof_stabbed/ |url-status=dead }} is an economist who is the Paul H. and Theo Leffman Professor of Law at the University of Chicago Law School. He is known for his research into corporate tax avoidance, corporate use of tax havens, and the corporate use of base erosion and profit shifting ("BEPS") techniques.{{cite web|url=https://taxfoundation.org/making-sense-profit-shifting-dhammika-dharmapala-0/|title=Making Sense of Profit Shifting: Dhammika Dharmapala|publisher=Tax Foundation|date=14 May 2015|quote=Professor Dharmapala is recognized as one of the leading experts on profit shifting, through his innovative research on the magnitude of profit shifting and his recent survey of the empirical profit shifting literature.}}

Biography

Dharmapala was born in Sri Lanka, educated in Australia, and settled in the U.S. (he is a naturalized U.S. citizen),{{cite web |url=http://digitalrepository.unm.edu/cgi/viewcontent.cgi?article=1295&context=law_facultyscholarship |title=A Decade After 9/11, Ignorance Persists |work=Albuquerque Journal |author=Dawinder Sidhu |date=16 December 2011}}{{cite web|url=http://www.news-gazette.com/news/local/2014-06-16/updated-fithian-man-sentenced-20-years-2011-knife-attack.html|title=Updated: Fithian man sentenced to 20 years for 2011 knife attack|date=16 June 2014|publisher=The News-Gazette|author=Mary Schenk|quote=Dharmapala, a U.S. citizen [..]}} to pursue a career as an academic economist. He taught economics at the University of Connecticut and law at the University of Illinois, Urbana-Champaign before joining the Chicago faculty in 2014.{{Cite web|url=https://www.law.uchicago.edu/faculty/dharmapala|title = Dhammika Dharmapala | University of Chicago Law School}}

Dharmapala's research on tax havens, often with James R. Hines Jr., is cited as important.{{cite web|url=https://ec.europa.eu/info/sites/info/files/dp_055_en.pdf|title=Banks in Tax Havens: First Evidence based on Country-by-Country Reporting|page=50|author1=Vincent Bouvatier|author2=Gunther Capelle-Blancard |author3=Anne-Laure Delatte| quote=Figure D: Tax Haven Literature Review: A Typology|publisher=EU Commission|date=July 2017}}{{cite journal|url=http://www.cesifo-group.de/DocDL/cesifo1_wp7171.pdf|title=Firms, Trade and Profit Shifting: Evidence from Aggregate Data|author1=Sébastien Laffitte|author2=Farid Toubal|journal=CESifo Economic Studies|date=July 2018|quote=Concerning the characterization of tax havens, we follow the definition proposed by Hines and Rice (1994) which has been recently used by Dharmapala and Hines (2009).|page=8}} In addition to his role as professor at the University of Chicago Law School, Dharmapala is an International Research Fellow at the Oxford University Centre for Business Taxation, and has served on the board of directors of the American Law and Economics Association and the National Tax Association.{{cite web|url=http://taxprof.typepad.com/taxprof_blog/2014/08/dhammika-dharmapala-.html|title=Dhammika Dharmapala Leaves Illinois for Chicago|publisher=TaxProf|date=1 August 2014}} Dharmapala is sometimes interviewed in the main U.S. financial media on U.S. corporate tax issues.{{cite news|url=https://www.washingtonpost.com/news/wonk/wp/2017/02/17/trump-talks-a-lot-about-the-forgotten-man-but-so-far-hes-just-helping-wall-street/|title=Trump talks a lot about the 'forgotten man,' but so far he's just helping Wall Street|date=11 February 2017|newspaper=The Washington Post}}{{cite news|url=https://www.wsj.com/articles/how-would-companies-deploy-repatriated-cash-under-tax-bill-1513429201|newspaper=The Wall Street Journal|title=Why Cash Returning From Overseas Isn't Likely to Create Jobs—and Might Even Reduce Them|date=16 December 2017}}{{cite news|url=https://www.wsj.com/articles/gop-goes-with-the-global-flow-tax-people-not-companies-1509554364|title=GOP Goes With the Global Flow: Tax People, Not Companies|newspaper=The Wall Street Journal|date=1 November 2017}}

Dharmapala tax havens

=Dharmapala-Hines 2009 list=

Because it is cited as one of the important papers on the research of tax havens,{{cite web|url=https://ideas.repec.org/cgi-bin/htsearch?form=extended&wm=wrd&dt=range&ul=&q=tax+haven&cmd=Search%21&wf=4BFF&s=C&db=&de=|title=IDEAS/RePEc Database|quote=Tax Havens by Most Cited}} the 48 jurisdictions from the Dharmapala-Hines 2009 paper are listed below, per the markings in the paper (♣ & †):{{cite journal|author1=Dhammika Dharmapala|author2=James R. Hines Jr.|page=1067|quote=Appendix A: List of Tax Havens| url=http://faculty.smu.edu/millimet/classes/eco6375/papers/dharmapala%20hines.pdf | title=Which countries become tax havens?|journal=Journal of Public Economics|date=2009|volume=93|issue=9–10}}

6 of the 7 tax havens that Dharmapala-Hines identified in 2009, but which have never appeared in any OECD list (e.g. marked as †), namely, Ireland, Luxembourg, the Netherlands, Hong Kong, Singapore and Switzerland, would become ranked in the world's top ten global tax havens, when academics used quantitative methods to analyse tax havens (i.e. the "OECD havens", plus Singapore and Hong Kong).

{{columns-list|colwidth=20em|

{{ordered list|type=lower-roman

|Andorra

|Anguilla

|Antigua and Barbuda

|Aruba♣

|Bahamas

|Bahrain

|Barbados

|Belize

|Bermuda

|British Virgin Islands

|Cayman Islands

|Channel Islands

|Cook Islands

|Cyprus

|Dominica

|Gibraltar

|Grenada

|Hong Kong†

|Ireland†

|Isle of Man

|Jordan♣

|Lebanon♣

|Liberia

|Liechtenstein

|Luxembourg†

|Macao†

|Maldives

|Malta

|Marshall Islands

|Mauritius♣

|Monaco

|Montserrat

|Nauru♣

|Netherlands†

|Niue♣

|Panama

|Saint Kitts and Nevis

|Saint Lucia

|Saint Vincent and the Grenadines

|Samoa♣

|San Marino♣

|Seychelles♣

|Singapore†

|Switzerland†

|Tonga♣

|Turks and Caicos Islands

|Vanuatu

|Virgin Islands (U.S.)♣

}}

(†) Tax havens that were in the 41 from the Hines-Rice 1994 list, but not in the 35 from the OECD 2000 list (the largest), which include the four "OECD tax havens".{{cite journal|url=https://francisweyzig.files.wordpress.com/2013/05/weyzig-tax-treaty-shopping-20120810.pdf|title=Tax treaty shopping: structural determinants of FDI routed through the Netherlands|quote=The four OECD member countries Luxembourg, Ireland, Belgium and Switzerland, which can also be regarded as tax havens for multinationals because of their special tax regimes.|journal=International Tax and Public Finance|author=Francis Weyzig|date=2013|volume=20|issue=6|pages=910–937|doi=10.1007/s10797-012-9250-z|s2cid=45082557}}

(♣) Tax havens that were in the 35 from the OECD 2000 list (the largest),{{cite web|url=http://www.oecd.org/ctp/harmful/2090192.pdf|title=Towards Global Tax Co-operation|date=April 2000|page=17|publisher=OECD|quote=TAX HAVENS: 1.Andorra 2.Anguilla 3.Antigua and Barbuda 4.Aruba 5.Bahamas 6.Bahrain 7.Barbados 8.Belize 9.British Virgin Islands 10.Cook Islands 11.Dominica 12.Gibraltar 13.Grenada 14.Guernsey 15.Isle of Man 16.Jersey 17.Liberia 18.Liechtenstein 19.Maldives 20.Marshall Islands 21.Monaco 22.Montserrat 23.Nauru 24.Net Antilles 25.Niue 26.Panama 27.Samoa 28.Seychelles 29.St. Lucia 30.St. Kitts & Nevis 31.St. Vincent and the Grenadines 32.Tonga 33.Turks & Caicos 34.U.S. Virgin Islands 35.Vanuatu}} but not in the 41 from the Hines-Rice 1994 list.

Bibliography

{{cite book

| last1 = Dharmapala

| first1 = Dhammika

| title = The Economics of Tax Avoidance and Evasion

| publisher = Edward Elgar

| isbn = 978-1785367441

| year = 2017

}}

References

External links

[http://www.nber.org/people/dhammika_dharmapala Dhammika Dharmapala], PROFILE: National Bureau of Economic Research
[https://www.law.uchicago.edu/faculty/dharmapala Dhammika Dharmapala], Julius Kreeger Professor of Law, Chicago University Law School

Category:1970 births

Category:20th-century American economists

Category:21st-century American economists

Category:Living people

Category:Sinhalese people

Category:Sri Lankan academics

Category:Sri Lankan economists

Category:University of California, Berkeley alumni

Category:University of Chicago Law School faculty

Category:University of Western Australia alumni

Category:Corporate tax avoidance

Category:Corporate taxation in the United States