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(504)
- News (18)
- Research (463)
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- Faculty Publications (383)
Show Results For
-
All HBS Web
(504)
- News (18)
- Research (463)
- Multimedia (1)
- Faculty Publications (383)
- 2012
- Article
The Cost and Timing of Financial Distress
By: Christopher Parsons
Assessments of the trade-off theory have typically compared the present value of tax benefits to the present value of bankruptcy costs. We verify that this comparison overwhelmingly favors tax benefits, suggesting that firms are under-leveraged. However, when we...
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Parsons, Christopher. "The Cost and Timing of Financial Distress." Journal of Financial Economics 105, no. 1 (July 2012): 62–81.
- October 2006 (Revised June 2007)
- Case
Deferred Taxes at Obadiah Vineyard
Obadiah Vineyard's owners create financial statements in accordance with generally accepted accounting principles (GAAP) to help them obtain funding to plant more acreage. The owners grapple with deferred taxes and the differences between tax and financial reporting...
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Keywords:
Plant-Based Agribusiness;
Taxation;
Financial Statements;
Agriculture and Agribusiness Industry
Autrey, Romana L. "Deferred Taxes at Obadiah Vineyard." Harvard Business School Case 107-035, October 2006. (Revised June 2007.)
- August 1995
- Article
Environmental Taxes on Intermediate and Final Goods When Both Can Be Imported
By: J. J. Rotemberg and James M. Poterba
Rotemberg, J. J., and James M. Poterba. "Environmental Taxes on Intermediate and Final Goods When Both Can Be Imported." International Tax and Public Finance 2 (August 1995): 221–228.
- August 1988 (Revised September 1991)
- Case
Tax Related Crimes
By: Henry B. Reiling
Reiling, Henry B. "Tax Related Crimes." Harvard Business School Case 289-017, August 1988. (Revised September 1991.)
- March 1993 (Revised November 1993)
- Teaching Note
Taxing Situations: Two Cases on Income Taxes and Financial Reporting TN
By: William J. Bruns Jr.
Teaching Note for (9-191-071).
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- August 2009
- Article
Corporate Tax Avoidance and Firm Value
By: Mihir Desai and D. Dharmapala
Desai, Mihir, and D. Dharmapala. "Corporate Tax Avoidance and Firm Value." Review of Economics and Statistics 91, no. 3 (August 2009): 537–546.
- September 2004
- Article
Sharing The Spoils: Taxing International Human Capital Flows
By: M. A. Desai, Devesh Kapur and John McHale
Desai, M. A., Devesh Kapur, and John McHale. "Sharing The Spoils: Taxing International Human Capital Flows." International Tax and Public Finance 11, no. 5 (September 2004): 663–693.
- January 2014
- Article
Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies
By: Dina Pomeranz, Cristobal Marshall and Pamela Castellon
Reducing tax evasion is a key challenge for governments around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected taxpayers receive a deterrence message. Comparing...
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Pomeranz, Dina, Cristobal Marshall, and Pamela Castellon. "Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies." Tax Administration Review, no. 36 (January 2014): 1–21.
- December 2001
- Article
Repatriation Taxes and Dividend Distortions
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Repatriation Taxes and Dividend Distortions." National Tax Journal 54, no. 4 (December 2001).
- November 2013 (Revised March 2014)
- Technical Note
Tax Havens
By: Eric Werker, Sebastian Berardi, Stelios Elia, Omar Muakkassa and James Zumberge
Multinational corporations and wealthy individuals often use so-called tax havens to establish subsidiaries or holding companies in order to rebalance profits across borders with the primary purpose of lowering their effective tax rate. This note describes the use of...
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Werker, Eric, Sebastian Berardi, Stelios Elia, Omar Muakkassa, and James Zumberge. "Tax Havens." Harvard Business School Technical Note 714-019, November 2013. (Revised March 2014.)
- April 5, 2011
- Article
A Bond Backfire After Racing to Buy Long-term Treasuries and Sell Tax-exempt Funds
By: Robert C. Pozen and Theresa Hamacher
Pozen, Robert C., and Theresa Hamacher. "A Bond Backfire After Racing to Buy Long-term Treasuries and Sell Tax-exempt Funds." Washington Post (April 5, 2011).
- November 24, 2009
- Article
Homebuyer Tax Credits Threaten FHA
By: Robert C. Pozen
Pozen, Robert C. "Homebuyer Tax Credits Threaten FHA." Wall Street Journal (November 24, 2009).
- December 2003
- Supplement
Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)
By: David F. Hawkins
- 1999
- Article
Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition
By: M. A. Desai
Desai, M. A. "Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition." Proceedings of the Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (1999): 176–187.
- March 2002
- Article
Do After-tax Returns Affect Mutual Fund Inflows?
Bergstresser, Daniel B., and James Poterba. "Do After-tax Returns Affect Mutual Fund Inflows?" Journal of Financial Economics 63, no. 3 (March 2002): 381–414.
- December 1998 (Revised November 2005)
- Background Note
Contribution to Capital
By: Henry B. Reiling and Mark Pollard
Distinguishes and explains the basic rules associated with two types of contributions to capital: (1) transfers of property by a government to a company to entice it to take some action such as relocate a plant, and (2) transfers of property to a corporation by...
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Reiling, Henry B., and Mark Pollard. "Contribution to Capital." Harvard Business School Background Note 299-040, December 1998. (Revised November 2005.)
- January 1980 (Revised September 2008)
- Case
Patterson v. Commissioner
By: Henry B. Reiling
Floyd Patterson (Petitioner) the former world heavyweight boxing champion and his manager, C. D'Amato, formed a corporation, Floyd Patterson Enterprises Ltd., to handle all ancillary rights connected with Patterson's boxing matches. The question is whether the...
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Reiling, Henry B. "Patterson v. Commissioner." Harvard Business School Case 280-078, January 1980. (Revised September 2008.)
- December 2013 (Revised June 2014)
- Case
Choosing a Charitable Giving Vehicle
By: Robert C. Pozen, Mayur Desai and Maura A. Graul
Elaine White is an accountant advising two couples, the Carsons and the Bradleys, regarding their charitable giving options and related tax strategies. The Carsons are an upper-middle class family with $295,000 in income, a moderate amount of deductions, and...
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Keywords:
Charitable Giving;
Tax Accounting;
Tax Strategy;
Public Charities;
Foundations;
Charity;
Charitable Remainder Trusts;
Charitable Lead Trusts;
Donor-Advised Funds;
Pooled Income Funds;
Taxation;
Philanthropy and Charitable Giving;
United States
Pozen, Robert C., Mayur Desai, and Maura A. Graul. "Choosing a Charitable Giving Vehicle." Harvard Business School Case 314-073, December 2013. (Revised June 2014.)
- December 2008
- Case
Merrimack Tractors and Mowers: LIFO or FIFO?
By: William J. Bruns Jr., Sharon Bruns and Susan S. Hameling
At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem,...
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Keywords:
International;
Financial;
Reporting;
Standards;
Inventory;
Business Ethics;
Assets;
Valuation;
Ethics;
Taxation;
Financial Reporting;
Manufacturing Industry
Bruns, William J., Jr., Sharon Bruns, and Susan S. Hameling. "Merrimack Tractors and Mowers: LIFO or FIFO?" Harvard Business School Brief Case 083-217, December 2008.