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Show Results For
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All HBS Web
(1,236)
- People (1)
- News (316)
- Research (730)
- Events (4)
- Multimedia (18)
- Faculty Publications (263)
- 06 Feb 2013
- What Do You Think?
Is ‘Conscious Capitalism’ an Antidote to Income Inequality?
foster income inequality That being said, the collective corporate hierarchy (needs to) make the long needed effort to voluntarily minimize the gross inequality that now exists." Desiree Halse, after quoting...
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by James Heskett
- September 2004
- Supplement
Corporate Inversions: Stanley Works and the Lure of Tax Havens (CW)
By: Mihir A. Desai
- 2012
- Working Paper
Payout Taxes and the Allocation of Investment
When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). If there are no perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes will favor...
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Keywords:
Business Earnings;
Equity;
Financing and Loans;
Investment;
Taxation;
Business and Shareholder Relations;
Motivation and Incentives
Becker, Bo, Marcus Jacob, and Martin Jacob. "Payout Taxes and the Allocation of Investment." Harvard Business School Working Paper, No. 11-040, October 2010. (Revised November 2010, March 2011, September 2011, April 2012.)
- 1979
- Article
Approximating the Efficiency Gain of Tax Reforms
By: Jerry R. Green and Eytan Sheshinski
Proper analysis of tax reform requires evaluation of the welfare effects induced by a change from one tax system to another. We present two methods for estimating these changes using only local information pertaining to an initial equilibrium with distortive taxes. It...
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Green, Jerry R., and Eytan Sheshinski. "Approximating the Efficiency Gain of Tax Reforms." Journal of Public Economics 11, no. 2 (1979): 179–195.
- 24 Apr 2014
- News
Revamping the corporate tax code could improve America’s competitiveness and living standards
The US corporate tax code is impeding the nation’s ability to compete in the worldwide economy, according to Mihir A. Desai (MBA 1993, PhD 1998), the Mizuho Financial Group Professor of Finance. Desai has...
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- January 2013
- Article
Payout Taxes and the Allocation of Investment
When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). If there are no perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes will favor...
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Becker, Bo, Marcus Jacob, and Martin Jacob. "Payout Taxes and the Allocation of Investment." Journal of Financial Economics 107, no. 1 (January 2013): 1–24.
Payout Taxes and the Allocation of Investment
When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). If there are no perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes... View Details
- 18 Nov 2010
- Working Paper Summaries
Payout Taxes and the Allocation of Investment
- 21 May 2013
- News
'Berating' CEOs Doesn't Solve Tax Problem: Fiorina
- 10 Dec 2010
- News
Tax U.S. companies to spur spending
- 01 Mar 2011
- News
Tax and Grow
“excess” cash holdings. The definition of excess cash holdings will be critical. But such levels easily could be defined relative to industry benchmarks from periods that featured more standard corporate savings behavior. Implementing a...
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- 02 Nov 2017
- News
Trump’s tax bill is one tough sell
- December 2004
- Article
Old Rules and New Realities: Corporate Tax Policy in a Global Setting
By: Mihir A. Desai and James R. Hines Jr.
Desai, Mihir A., and James R. Hines Jr. "Old Rules and New Realities: Corporate Tax Policy in a Global Setting." National Tax Journal 57, no. 4 (December 2004): 937–960.
- 26 Apr 2017
- News
A Better Way to Tax U.S. Businesses
- 23 May 2013
- News
Don’t Blame Apple for America’s Broken Tax Code
- 26 Sep 2016
- News
No More Excuses: Candidates Need to Address Tax Reform
- 20 Sep 2011
- News
A Taxing Question
so-called territorial system that would permit corporations to pay taxes only to the country where income is earned. Such territorial tax...
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