Dhammika Dharmapala

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Dhammika Dharmapala
Born Anurudha Udeni Dhammika Dharmapala
(1970-07-09) 9 July 1970 (age 48)
Sri Lanka[1]
Institutions University of Chicago, University of Illinois
Field Public economics
Alma mater
Alan J. Auerbach
Information at IDEAS / RePEc
Website Dhammika Dharmapala

Dhammika Dharmapala (born 1970) is an academic economist known for research into corporate tax avoidance, corporate use of tax havens, and the corporate use of base erosion and profit shifting ("BEPS") techniques.[2]


Dharmapala was born in Sri Lanka, educated in Australia, and finally settled in the U.S. to pursue a career as an academic economist. Dharmapala's research on tax havens, often with James R. Hines Jr., is cited as important.[3][4] He is a Professor at Chicago Law School, 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.[5] Dharmapala is sometimes interviewed in the main U.S. financial media on U.S. corporate tax issues.[6][7][8] In December 2011, Dharmapala suffered serious injuries in a racially motivated knife attack in Champaign-Urbana.[9]

Dharmapala tax havens[edit]

Dharmapala-Hines 2009 list[edit]

Because it is cited as one of the important papers on the research of tax havens,[3][10] the 48 jurisdictions from the Dharmapala-Hines 2009 paper are listed below, per the markings in the paper (♣ & †):[11]

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).[12]

  1. Andorra
  2. Anguilla
  3. Antigua and Barbuda
  4. Aruba♣
  5. Bahamas
  6. Bahrain
  7. Barbados
  8. Belize
  9. Bermuda
  10. British Virgin Islands
  11. Cayman Islands
  12. Channel Islands
  13. Cook Islands
  14. Cyprus
  15. Dominica
  16. Gibraltar
  17. Grenada
  18. Hong Kong†
  19. Ireland†
  20. Isle of Man
  21. Jordan♣
  22. Lebanon♣
  23. Liberia
  24. Liechtenstein
  25. Luxembourg†
  26. Macao†
  27. Maldives
  28. Malta
  29. Marshall Islands
  30. Mauritius♣
  31. Monaco
  32. Montserrat
  33. Nauru♣
  34. Netherlands†
  35. Niue♣
  36. Panama
  37. Saint Kitts and Nevis
  38. Saint Lucia
  39. Saint Vincent and the Grenadines
  40. Samoa♣
  41. San Marino♣
  42. Seychelles♣
  43. Singapore†
  44. Switzerland†
  45. Tonga♣
  46. Turks and Caicos Islands
  47. Vanuatu
  48. Virgin Islands (U.S.)♣

(†) 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),[13] which include the four "OECD tax havens"[12].
(♣) Tax havens that were in the 35 from the OECD 2000 list (the largest),[13] but not in the 41 from the Hines-Rice 1994 list.


  • Dharmapala, Dhammika (2017). The Economics of Tax Avoidance and Evasion. Edward Elgar. ISBN 978-1785367441.

See also[edit]


  1. ^ Dawinder Sidhu (16 December 2011). "A Decade After 9/11, Ignorance Persists". Albuquerque Journal.
  2. ^ "Making Sense of Profit Shifting: Dhammika Dharmapala". Tax Foundation. 14 May 2015. 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.
  3. ^ a b Vincent Bouvatier; Gunther Capelle-Blancard; Anne-Laure Delatte (July 2017). "Banks in Tax Havens: First Evidence based on Country-by-Country Reporting" (PDF). EU Commission. p. 50. Figure D: Tax Haven Literature Review: A Typology
  4. ^ Sébastien Laffitte; Farid Toubal (July 2018). "Firms, Trade and Profit Shifting: Evidence from Aggregate Data" (PDF). CESifo Economic Studies: 8. 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).
  5. ^ "Dhammika Dharmapala Leaves Illinois for Chicago". TaxProf. 1 August 2014.
  6. ^ "Trump talks a lot about the 'forgotten man,' but so far he's just helping Wall Street". Washington Post. 11 February 2017.
  7. ^ "Why Cash Returning From Overseas Isn't Likely to Create Jobs—and Might Even Reduce Them". The Wall Street Journal. 16 December 2017.
  8. ^ "GOP Goes With the Global Flow: Tax People, Not Companies". The Wall Street Journal. 1 November 2017.
  9. ^ "Fithian man sentenced to 20 years for 2011 knife attack". The News-Gazette (Champaign-Urbana). 16 June 2014.
  10. ^ "IDEAS/RePEc Database". Tax Havens by Most Cited
  11. ^ Dhammika Dharmapala; James R. Hines Jr. (2009). "Which countries become tax havens?" (PDF). Journal of Public Economics. 93 (9–10): 1067. Appendix A: List of Tax Havens
  12. ^ a b Francis Weyzig (2013). "Tax treaty shopping: structural determinants of FDI routed through the Netherlands" (PDF). International Tax and Public Finance. 20 (6): 910-937. 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.
  13. ^ a b "Towards Global Tax Co-operation" (PDF). OECD. April 2000. p. 17. 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

External links[edit]