Anurudha Udeni Dhammika Dharmapala
1969/1970 (age 51–52)
|Institutions||University of Chicago Law School, University of Illinois|
|Alma mater||University of Western Australia (BEc, MEc)|
University of California, Berkeley (PhD)
|Alan J. Auerbach|
|Information at IDEAS / RePEc|
Dhammika Dharmapala (born 1969/1970) 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.
Dharmapala was born in Sri Lanka, educated in Australia, and settled in the U.S. (he is a naturalized 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.
Dharmapala's research on tax havens, often with James R. Hines Jr., is cited as important. 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. Dharmapala is sometimes interviewed in the main U.S. financial media on U.S. corporate tax issues.
See also: Tax haven
Because it is cited as one of the important papers on the research of tax havens, the 48 jurisdictions from the Dharmapala-Hines 2009 paper are listed below, per the markings in the paper (♣ & †):
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).
(†) 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".
(♣) Tax havens that were in the 35 from the OECD 2000 list (the largest), but not in the 41 from the Hines-Rice 1994 list.
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.
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.
Dharmapala, a U.S. citizen [..]
Figure D: Tax Haven Literature Review: A Typology
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).
Tax Havens by Most Cited
Appendix A: List of Tax Havens
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.
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