Browsing HBS Scholarly Articles by Author "Desai, Mihir A."

Now showing items 1-2 of 2

    • Tax Policy and the Efficiency of U.S. Direct Investmant Abroad 

      Desai, Mihir A.; Foley, C; Hines, James R. (University of Chicago Press, 2011-12)
      Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion among "tax expenditures" and occasional calls for its repeal. This paper analyzes ...

    • Trade Credit and Taxes 

      Desai, Mihir A.; Foley, C. Fritz; Hines, James R. (MIT Press - Journals, 2016-03)
      This paper analyzes the extent to which firms use trade credit to reallocate capital in response to tax incentives. Tax-induced differences in pretax returns encourage the use of trade credit to reallocate capital from ...