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Dhammika Dharmapala
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. Biography 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 As ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sri Lanka
Sri Lanka (, ; si, ශ්රී ලංකා, Śrī Laṅkā, translit-std=ISO (); ta, இலங்கை, Ilaṅkai, translit-std=ISO ()), formerly known as Ceylon and officially the Democratic Socialist Republic of Sri Lanka, is an island country in South Asia. It lies in the Indian Ocean, southwest of the Bay of Bengal, and southeast of the Arabian Sea; it is separated from the Indian subcontinent by the Gulf of Mannar and the Palk Strait. Sri Lanka shares a maritime border with India and Maldives. Sri Jayawardenepura Kotte is its legislative capital, and Colombo is its largest city and financial centre. Sri Lanka has a population of around 22 million (2020) and is a multinational state, home to diverse cultures, languages, and ethnicities. The Sinhalese are the majority of the nation's population. The Tamils, who are a large minority group, have also played an influential role in the island's history. Other long established groups include the Moors, the Burghers ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Base Erosion And Profit Shifting
Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions or no-tax locations where there is little or no economic activity, thus "eroding" the "tax-base" of the higher-tax jurisdictions using deductible payments such as interest or royalties. For the government, the tax base is a company's income or profit. Tax is levied as a percentage on this income/profit. When that income / profit is transferred to another country or tax haven, the tax base is eroded and the company does not pay taxes to the country that is generating the income. As a result, tax revenues are reduced and the government is detained. The Organization for Economic Co-operation and Development (OECD) define BEPS strategies as "exploiting gaps and mismatches in tax rules". While some of the tactics are illegal, the majority are not. Corporate tax havens offer BEPS tools to "shift" pr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Mihir A
Mihir is a given name. Notable people with the given name include: *Mihir Bose, British Indian journalist and author *Mihir Das, Indian actor *Mihir Desai, Indian human rights lawyer * Mihir A. Desai, American economist *Mihir Diwakar (born 1982), Indian cricketer * Mihir Goswami, Indian politician * Mihir Hirwani (born 1994), Indian cricketer *Mihir Joshi (born 1981), Indian singer and television anchor *Mihir Kanti Shome, Indian politician * Mihir Mishra, Indian television actor *Mihir Rakshit (born 1936), Indian economist *Mihir Sen (1930–1997), Indian long distance swimmer * Mihir Sengupta, Indian writer *Mihir Shah Mihir Shah is an Indian economist and former member of the erstwhile Planning Commission of India. Education Mihir Shah graduated with a B.A. degree in economics in 1976 from St. Stephen's College, Delhi. In 1978, he received an M.A. degree in ..., Indian economist * Mihir Sharma, Indian economist * Mihir Bafna, Indian {{given name ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
OECD
The Organisation for Economic Co-operation and Development (OECD; french: Organisation de coopération et de développement économiques, ''OCDE'') is an intergovernmental organisation with 38 member countries, founded in 1961 to stimulate economic progress and world trade. It is a forum whose member countries describe themselves as committed to democracy and the market economy, providing a platform to compare policy experiences, seek answers to common problems, identify good practices, and coordinate domestic and international policies of its members. The majority of OECD members are high-income economies with a very high Human Development Index (HDI), and are regarded as developed countries. Their collective population is 1.38 billion. , the OECD member countries collectively comprised 62.2% of global nominal GDP (US$49.6 trillion) and 42.8% of global GDP ( Int$54.2 trillion) at purchasing power parity. The OECD is an official United Nations observer. In April 1948, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Journal Of Public Economics
The ''Journal of Public Economics'' is a monthly peer-reviewed academic journal covering public economics, with particular emphasis on the application of modern economic theory and methods of quantitative analysis. It provides a forum for discussion of public policy of interest to an international readership. It was established in 1972 by Tony Atkinson and is published by Elsevier. The current editors-in-chief are John Friedman (Brown University) and Wojciech Kopczuk (Columbia University). According to the ''Journal Citation Reports'', the journal has a 2019 impact factor The impact factor (IF) or journal impact factor (JIF) of an academic journal is a scientometric index calculated by Clarivate that reflects the yearly mean number of citations of articles published in the last two years in a given journal, as i ... of 2.218. References External links * Economics journals Elsevier academic journals Monthly journals Publications established in 1972 Public economics Englis ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
The Wall Street Journal
''The Wall Street Journal'' is an American business-focused, international daily newspaper based in New York City, with international editions also available in Chinese and Japanese. The ''Journal'', along with its Asian editions, is published six days a week by Dow Jones & Company, a division of News Corp. The newspaper is published in the broadsheet format and online. The ''Journal'' has been printed continuously since its inception on July 8, 1889, by Charles Dow, Edward Jones, and Charles Bergstresser. The ''Journal'' is regarded as a newspaper of record, particularly in terms of business and financial news. The newspaper has won 38 Pulitzer Prizes, the most recent in 2019. ''The Wall Street Journal'' is one of the largest newspapers in the United States by circulation, with a circulation of about 2.834million copies (including nearly 1,829,000 digital sales) compared with ''USA Today''s 1.7million. The ''Journal'' publishes the luxury news and lifestyle magazine ' ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
The Washington Post
''The Washington Post'' (also known as the ''Post'' and, informally, ''WaPo'') is an American daily newspaper published in Washington, D.C. It is the most widely circulated newspaper within the Washington metropolitan area and has a large national audience. Daily broadsheet editions are printed for D.C., Maryland, and Virginia. The ''Post'' was founded in 1877. In its early years, it went through several owners and struggled both financially and editorially. Financier Eugene Meyer purchased it out of bankruptcy in 1933 and revived its health and reputation, work continued by his successors Katharine and Phil Graham (Meyer's daughter and son-in-law), who bought out several rival publications. The ''Post'' 1971 printing of the Pentagon Papers helped spur opposition to the Vietnam War. Subsequently, in the best-known episode in the newspaper's history, reporters Bob Woodward and Carl Bernstein led the American press's investigation into what became known as the Watergate scandal ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
National Tax Association
The National Tax Association - Tax Institute of America (NTA) is a US non-profit, non-partisan organization committed to the study and discussion of public taxation, spending, and borrowing decisions by governments around the world. Since its founding in 1907, the NTA has remained the leading association of tax professionals and public finance scholars devoted to advancing the theory and practice of public finance. Its focus remains on education rather than political debate. The organization educates government officials, tax professionals, and the general public. The National Tax Association was founded in Ohio in 1907 by a group of "nearly 100 lawyers, university professors, business leaders, and government administrators". The organization's initial goal was to advocate for tax reform with the goal of creating alternate taxation models which could then be adopted by municipalities. However, due to a long-term lack of consensus on how to replace the property tax A property ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
American Law And Economics Association
The American Law and Economics Association (ALEA), a United States organization founded in 1991, is focused on the advancement of economic understanding of law, and related areas of public policy and regulation. It promotes research in law and economics. The organization's official journal is the ''American Law and Economics Review'', established in 1999. History In January 1990, a meeting of scholars was convened by George Mason University Law School dean, Henry Manne, to discuss organizing a professional organization. The association was formally co-founded by George Priest, A. Mitchell Polinsky, and Steven Shavell, each of whom served a term as president during the ensuing decade. A growing acceptance of legal and economic perspectives by judges, practitioners, and policy-makers became evident in the creation of parallel associations in Australia, Europe, Latin America, and Canada. Notable members The founding board of directors was composed of representatives of major universi ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
CESifo Economic Studies
''CESifo Economic Studies'' is a journal on economics published by the CESifo Group. It was established as ''IFO Studien'' in 1955 and obtained its current title in 2002. The journal is abstracted and indexed by the Social Sciences Citation Index, Current Contents/Social and Behavioral Sciences, EconLit, International Bibliography of the Social Sciences, Journal Citation Reports/Social Sciences Edition, ProQuest, RePEc, Scopus, Social Science Research Network The Social Science Research Network (SSRN) is a repository for preprints devoted to the rapid dissemination of scholarly research in the social sciences, humanities, life sciences, and health sciences, among others. Elsevier bought SSRN from Soc ..., and Social SciSearch. References {{reflist Publications established in 1955 Economics journals English-language journals Quarterly journals Oxford University Press academic journals 1955 establishments in the United Kingdom ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
EU Commission
The European Commission (EC) is the executive of the European Union (EU). It operates as a cabinet government, with 27 members of the Commission (informally known as "Commissioners") headed by a President. It includes an administrative body of about 32,000 European civil servants. The Commission is divided into departments known as Directorates-General (DGs) that can be likened to departments or ministries each headed by a Director-General who is responsible to a Commissioner. There is one member per member state, but members are bound by their oath of office to represent the general interest of the EU as a whole rather than their home state. The Commission President (currently Ursula von der Leyen) is proposed by the European Council (the 27 heads of state/governments) and elected by the European Parliament. The Council of the European Union then nominates the other members of the Commission in agreement with the nominated President, and the 27 members as a team are then sub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
James R
James is a common English language surname and given name: *James (name), the typically masculine first name James * James (surname), various people with the last name James James or James City may also refer to: People * King James (other), various kings named James * Saint James (other) * James (musician) * James, brother of Jesus Places Canada * James Bay, a large body of water * James, Ontario United Kingdom * James College, a college of the University of York United States * James, Georgia, an unincorporated community * James, Iowa, an unincorporated community * James City, North Carolina * James City County, Virginia ** James City (Virginia Company) ** James City Shire * James City, Pennsylvania * St. James City, Florida Arts, entertainment, and media * ''James'' (2005 film), a Bollywood film * ''James'' (2008 film), an Irish short film * ''James'' (2022 film), an Indian Kannada-language film * James the Red Engine, a character in ''Thomas the Tank En ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
