Making Sense of Profit Shifting: Dhammika Dharmapala
Dhammika Dharmapala is a Professor of Law at the University of Chicago Law School.
19 min readAcademic studies show that higher corporate tax rates depress worker wages and lead to fewer jobs. An Organisation for Co-operation and Development (OECD) study has found that the corporate tax is the least efficient and most harmful way for governments to raise revenue.
Dhammika Dharmapala is a Professor of Law at the University of Chicago Law School.
19 min readKimberly Clausing is the Thormund A. Miller and Walter Mintz Professor of Economics at Reed College.
32 min read