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Show Results For
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All HBS Web
(504)
- News (18)
- Research (463)
- Multimedia (1)
- Faculty Publications (383)
- 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).
- January 2014 (Revised November 2014)
- Case
Legislative Choices for U.S. Corporate Tax Reform
By: Robert C. Pozen and Eric Lonstein
This case asks students to wear the hat of a policymaker to explore the politically charged issues around corporate tax reform in the U.S.
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Pozen, Robert C., and Eric Lonstein. "Legislative Choices for U.S. Corporate Tax Reform." Harvard Business School Case 314-090, January 2014. (Revised November 2014.)
- fall 1982
- Article
Risk-Spreading Properties of Common Tax and Contract Instruments
By: James K. Sebenius and Peter Stan
Sebenius, James K., and Peter Stan. "Risk-Spreading Properties of Common Tax and Contract Instruments." Bell Journal of Economics and Management Science 13, no. 2 (fall 1982): 555–560.
- November 2001 (Revised February 2002)
- Background Note
Note on Tax and Accounting Treatment of Restricted Stock Awards, Nonqualified Stock Options, and Incentive Stock Options and the Securities Law Applicable Thereto
Outlines the tax and accounting treatment of restricted stock awards, nonqualified stock options, and incentive stock options, including the effect of making a Section 83(b) election for unvested stock.
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Bagley, Constance E. "Note on Tax and Accounting Treatment of Restricted Stock Awards, Nonqualified Stock Options, and Incentive Stock Options and the Securities Law Applicable Thereto." Harvard Business School Background Note 802-125, November 2001. (Revised February 2002.)
- January 2006
- Article
Corporate Tax Avoidance and High Powered Incentives
By: Mihir A. Desai and Dhammika Dharmapala
Desai, Mihir A., and Dhammika Dharmapala. "Corporate Tax Avoidance and High Powered Incentives." Journal of Financial Economics 79, no. 1 (January 2006): 145–179. (This paper is a revised version of NBER Working Paper 10471.)
- October 2011 (Revised October 2011)
- Supplement
Barack Obama and the Bush Tax Cuts (B)
By: Matthew Weinzierl and Jacob Kuipers
President Obama signs a major fiscal stimulus package and then must debate whether to extend the Bush tax cuts.
Instructors may also obtain a Teaching Note, written by this case supplement's author, that provides suggestions for using this case supplement... View Details
Instructors may also obtain a Teaching Note, written by this case supplement's author, that provides suggestions for using this case supplement... View Details
Weinzierl, Matthew, and Jacob Kuipers. "Barack Obama and the Bush Tax Cuts (B)." Harvard Business School Supplement 712-012, October 2011. (Revised October 2011.)
- January 2009 (Revised October 2011)
- Teaching Note
Barack Obama and the Bush Tax Cuts (A) (TN)
By: Matthew C. Weinzierl and Eric D. Werker
Teaching Note for 709037.
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- September 2005 (Revised January 2006)
- Supplement
Restating Revenues and Earnings at INVESTools, Inc. (C)
By: Michael D. Kimbrough and F. Warren McFarlan
Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (C)." Harvard Business School Supplement 106-011, September 2005. (Revised January 2006.)
- August 2005
- Teaching Note
Corporate Inversions: Stanley Works and the Lure of Tax Havens (TN)
By: Mihir A. Desai, Mark Veblen and Kathleen Luchs
- September 2006
- Article
Dynamic Scoring: A Back-of-the-Envelope Guide
By: Matthew C. Weinzierl and N. Gregory Mankiw
This paper uses the neoclassical growth model to examine the extent to which a tax cut pays for itself through higher economic growth. The model yields simple expressions for the steady-state feedback effect of a tax cut. The feedback is surprisingly large: for...
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Weinzierl, Matthew C., and N. Gregory Mankiw. "Dynamic Scoring: A Back-of-the-Envelope Guide." Journal of Public Economics 90, no. 8 (September 2006): 1415–1433.
- June 2007
- Article
Theft and Taxes
By: Mihir A. Desai, I.J. Alexander Dyck and Luigi Zingales
Desai, Mihir A., I.J. Alexander Dyck, and Luigi Zingales. "Theft and Taxes." Journal of Financial Economics 84, no. 3 (June 2007). (Was NBER Working Paper No. 10978, 2006. Second Place Winner of the Jensen Prize for the Best Paper published in the Journal of Financial Economics, 2007.)
- 2014
- Working Paper
Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
By: Paul Carrillo, Dina Pomeranz and Monica Singhal
Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth...
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Carrillo, Paul, Dina Pomeranz, and Monica Singhal. "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement." Harvard Business School Working Paper, No. 15-026, October 2014. (R&R at AEJ Applied. Note: Previously circulated as "Tax Me if You Can: Firm Misreporting Behavior and Evasion Substitution.")
- 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.
- 31 Aug 2020
- Research & Ideas
State and Local Governments Peer Into the Pandemic Abyss
Cities and states are feeling the financial pain of this recession more quickly than in past downturns after pandemic-induced lockdowns swiftly decimated sales tax revenue that helps fund their operations. In fact, new research finds that the level of dependence on...
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Keywords:
by Kristen Senz
- June 1984 (Revised July 2005)
- Case
Commissioner v. Duberstein
By: Henry B. Reiling
In two cases consolidated for decision, the Court articulates the tests to be used when deciding whether an item is income or a gift and therefore, not income. Both cases are colorful. The first involves the unsolicited receipt of a Cadillac. The second involves...
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Reiling, Henry B. "Commissioner v. Duberstein." Harvard Business School Case 284-074, June 1984. (Revised July 2005.)
- Article
Inflation and Taxes in a Growing Economy with Debt and Equity
By: M. Feldstein, Jerry R. Green and Eytan Sheshinski
Our tax system was designed for an economy with little or no inflation. The current paper shows that inflation causes capricious changes in the effective rate of tax on capital income and therefore in the real net rate of return that savers receive. This is not only a...
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Feldstein, M., Jerry R. Green, and Eytan Sheshinski. "Inflation and Taxes in a Growing Economy with Debt and Equity." Special Issue on Research in Taxation. Journal of Political Economy 86, no. 2 pt. 2 (April 1978): S53–S70.
- September 2014
- Article
Metropolitan Blueprints of Colonial Taxation? Lessons from Fiscal Capacity Building in British and French Africa, 1880-1940
By: Ewout Frankema and Marlous van Waijenburg
The historical and social science literature is divided about the importance of metropolitan blueprints of colonial rule for the development of colonial states. We exploit historical records of colonial state finances to explore the importance of metropolitan identity...
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Keywords:
Colonial Administration;
Quantitative Sources;
Governance;
Money;
Taxation;
Trade;
History;
Africa
Frankema, Ewout, and Marlous van Waijenburg. "Metropolitan Blueprints of Colonial Taxation? Lessons from Fiscal Capacity Building in British and French Africa, 1880-1940." Journal of African History 55, no. 3 (September 2014): 371–400.