Dhammika Dharmapala (born 1969/1970) is an

economist An economist is a professional and practitioner in the social sciences, social science discipline of economics. The individual may also study, develop, and apply theories and concepts from economics and write about economic policy. Within this ...

who is the Paul H. and Theo Leffman Professor of Law at the

University of Chicago Law School The University of Chicago Law School is the Law school in the United States, law school of the University of Chicago, a Private university, private research university in Chicago, Illinois. It employs more than 180 full-time and part-time facul ...

. He is known for his research into corporate

tax avoidance Tax avoidance is the legal usage of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable. A tax shelter is one type of tax avoidance, and tax havens are jurisdictions that facilitate reduced taxe ...

, corporate use of

tax havens A tax haven is a term, often used pejoratively, to describe a place with very low tax rates for non-domiciled investors, even if the official rates may be higher. In some older definitions, a tax haven also offers financial secrecy. However, ...

, 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 The University of Connecticut (UConn) is a public land-grant research university system with its main campus in Storrs, Connecticut, United States. It was founded in 1881 as the Storrs Agricultural School, named after two benefactors. In 1893, ...

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 American(s) may refer to: * American, something of, from, or related to the United States of America, commonly known as the "United States" or "America" ** Americans, citizens and nationals of the United States of America ** American ancestry, p ...

and the

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 it ...

. Dharmapala is sometimes interviewed in the main U.S. financial media on U.S. corporate tax issues.

Dharmapala tax havens

Dharmapala-Hines 2009 list

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.

Bibliography

References

External links