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- News (18)
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All HBS Web
(502)
- News (18)
- Research (461)
- Multimedia (1)
- Faculty Publications (381)
- 1999
- Other Unpublished Work
Taxes and Retirement in the State of Maine
By: Dutch Leonard and John D. Donahue
- Web
The Role of Government in Market Economies - Course Catalog
over the taxation of individuals and firms, the provision of economic assistance, and the determination of the boundaries of policy. As this summary shows, the cases we discuss take us step-by-step through a rigorous conceptual framework...
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- November 1991 (Revised February 1993)
- Case
Shall We Soak the Rich?
By: Henry B. Reiling
Keywords:
Taxation
Reiling, Henry B. "Shall We Soak the Rich?" Harvard Business School Case 292-078, November 1991. (Revised February 1993.)
- May 1989
- Article
Tariffs vs. Quotas with Implicit Collusion
By: J. J. Rotemberg and Garth Saloner
Keywords:
Taxation
Rotemberg, J. J., and Garth Saloner. "Tariffs vs. Quotas with Implicit Collusion." Canadian Journal of Economics 22 (May 1989): 237–244.
- 2012
- Working Paper
Average Marginal Income Tax Rates in New Zealand, 1907-2009
By: Debasis Bandyopadhyay, Robert J. Barro, Jeremy Couchman, Norman Gemmell, Gordon Y Liao and Fiona McAlister
Estimates of marginal tax rates (MTRs) faced by individual economic agents, and for various aggregates of taxpayers, are important for economists testing behavioural responses to changes in those tax rates. This paper reports estimates of a number of personal marginal...
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Bandyopadhyay, Debasis, Robert J. Barro, Jeremy Couchman, Norman Gemmell, Gordon Y Liao, and Fiona McAlister. "Average Marginal Income Tax Rates in New Zealand, 1907-2009." Working Paper, July 2012.
- June 18, 2010
- Column
Caught in a Bind over Closing Tax Loopholes
By: Robert C. Pozen
Keywords:
Taxation
- December 10, 2010
- Editorial
Tax U.S. Companies into Spending
By: Mihir Desai
Desai, Mihir. "Tax U.S. Companies into Spending." Washington Post (December 10, 2010), A25.
- February 2000
- Teaching Note
Sherman v. Commissioner TN
By: Henry B. Reiling
Teaching Note for (8-278-138). Reprint not in system.
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Keywords:
Taxation
- September 1985
- Background Note
Income Tax Expense Determination and Analysis
By: David F. Hawkins
Keywords:
Taxation
Hawkins, David F. "Income Tax Expense Determination and Analysis." Harvard Business School Background Note 186-077, September 1985.
- November 1972 (Revised December 2000)
- Background Note
Note on Forms of Real Estate Ownership
By: Howard H. Stevenson and Thierry Liverman
Examines the legal forms of ownership of real property. Included are the corporation, partnership, limited partnership, business trust, real estate investment trust, sole proprietorship, and joint venture. Tax factors and business management considerations are...
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Stevenson, Howard H., and Thierry Liverman. "Note on Forms of Real Estate Ownership." Harvard Business School Background Note 373-148, November 1972. (Revised December 2000.)
- November 1988 (Revised January 1989)
- Background Note
Note on Tax and Accounting Issues in Mergers and Acquisitions
Presents a simplified introduction to tax and accounting issues relevant to mergers and acquisitions. Mergers, asset purchase, and stock acquisition are dealt with in the context of taxable vs. non-taxable transactions. Accounting treatment of the transactions is...
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Meerschwam, David M. "Note on Tax and Accounting Issues in Mergers and Acquisitions." Harvard Business School Background Note 189-104, November 1988. (Revised January 1989.)
- December 1999 (Revised December 2010)
- Background Note
Accounting for Income Taxes
By: David F. Hawkins
Accounting for Income taxes under US-GAAP and IFRS. Analysis of income tax information in financial statements.
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Hawkins, David F. "Accounting for Income Taxes." Harvard Business School Background Note 100-035, December 1999. (Revised December 2010.)
- March 2004
- Article
New Foundations for Taxing Multinational Corporations
By: Mihir A. Desai
Desai, Mihir A. "New Foundations for Taxing Multinational Corporations." Special Issue from the University of Chicago Federal Tax Conference Taxes (March 2004).
- May 2014
- Article
Representative Evidence on Lying Costs
By: Johannes Abeler, Anke Becker and Armin Falk
A central assumption in economics is that people misreport their private information if this is to their material benefit. Several recent models depart from this assumption and posit that some people do not lie or at least do not lie maximally. These models invoke many...
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Keywords:
Private Information;
Lying Costs;
Tax Morale;
Representative Experiment;
Information;
Microeconomics;
Taxation;
Behavior
Abeler, Johannes, Anke Becker, and Armin Falk. "Representative Evidence on Lying Costs." Journal of Public Economics 113 (May 2014): 96–104.
- June 2006
- Article
Capital Gain Tax Overhang and Price Pressure
Jin, Li. "Capital Gain Tax Overhang and Price Pressure." Journal of Finance 61, no. 3 (June 2006): 1399–1430.
- 11 Sep 2018
- First Look
New Research and Ideas, September 11, 2018
particularly when such concerns are heightened (Studies 5 & 6). Publisher's link: https://pubwww.hbs.edu/faculty/Pages/item.aspx?num=54782 July 2018 Economic Journal Revisiting the Classical View of Benefit-Based Taxation By: Weinzierl,...
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Keywords:
Dina Gerdeman
- 15 May 2012
- First Look
First Look: May 15
and Josh Lerner Abstract An abstract is unavailable at this time. Download the paper: http://www.hbs.edu/research/pdf/12-099.pdf Why Do We Redistribute So Much but Tag So Little? The Principle of Equal Sacrifice and Optimal Taxation...
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Keywords:
Carmen Nobel
- 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.
- September 2003
- Article
Evaluating International Tax Reform
By: Mihir A. Desai and James R. Hines Jr.
Desai, Mihir A., and James R. Hines Jr. "Evaluating International Tax Reform." National Tax Journal 56, no. 3 (September 2003): 409–440.
- Article
Tax Aversion in Labor Supply
By: Judd B. Kessler and Michael I. Norton
In a real-effort laboratory experiment, labor supply decreases more with the introduction of a tax than with a financially equivalent drop in wages. This “tax aversion” is large in magnitude: when we decompose the productivity decrease that arises from taxation, we...
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Keywords:
Taxes;
Labor Supply;
Productivity;
Experiments;
Wages;
Human Capital;
Performance Productivity;
Taxation
Kessler, Judd B., and Michael I. Norton. "Tax Aversion in Labor Supply." Special Issue on Taxation, Social Norms and Compliance. Journal of Economic Behavior & Organization 124 (April 2016): 15–28.