Dharmapala was born in Sri Lanka, educated in Australia, and settled in the U.S. (he is a naturalized U.S. citizen),[3][4] to pursue a career as an academic economist.[1] He taught economics at the University of Connecticut and law at the University of Illinois, Urbana-Champaign before joining the Chicago faculty in 2014.[5]
Dharmapala's research on tax havens, often with James R. Hines Jr., is cited as important.[6][7] 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 and the National Tax Association.[8] Dharmapala is sometimes interviewed in the main U.S. financial media on U.S. corporate tax issues.[9][10][11]
Because it is cited as one of the important papers on the research of tax havens,[6][12] the 48 jurisdictions from the Dharmapala-Hines 2009 paper are listed below, per the markings in the paper (♣ & †):[13]
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).[14]
Andorra
Anguilla
Antigua and Barbuda
Aruba♣
Bahamas
Bahrain
Barbados
Belize
Bermuda
British Virgin Islands
Cayman Islands
Channel Islands
Cook Islands
Cyprus
Dominica
Gibraltar
Grenada
Hong Kong†
Ireland†
Isle of Man
Jordan♣
Lebanon♣
Liberia
Liechtenstein
Luxembourg†
Macao†
Maldives
Malta
Marshall Islands
Mauritius♣
Monaco
Montserrat
Nauru♣
Netherlands†
Niue♣
Panama
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
Samoa♣
San Marino♣
Seychelles♣
Singapore†
Switzerland†
Tonga♣
Turks and Caicos Islands
Vanuatu
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),[15] which include the four "OECD tax havens".[14]
(♣) Tax havens that were in the 35 from the OECD 2000 list (the largest),[15] but not in the 41 from the Hines-Rice 1994 list.
^ ab"Illinois Law Professor Stabbed In Throat At Train Station". Pravi Hearald. 19 December 2011. Archived from the original on 11 December 2018. Retrieved 18 December 2018. CHAMPAIGN – University of Illinois Law Professor Dhammika Dharmapala , a Hindu from Sri Lanka and a naturalized U.S. citizen, was the victim of a shocking violent attack this week at a train station. [..] Dharmapala, 41, teaches law and economics, tax policy, public economy, and political economy. [..] Professor Dharmapala earned his master's degree in economics from the University of Western Australia and his Ph.D. in economics from the University of California-Berkeley.
^"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.
