Author Archives: Dhammika Dharmapala

The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals

By | September 22, 2020

There has been growing attention among policymakers and the general public to the taxation of multinational corporations (MNCs) in recent years. This reflects widespread concern about the capacity of the international tax regime – which originated in the 1920s – to accommodate recent developments such as the growth of digital services across borders. In particular,… Read More »