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All HBS Web
(502)
- News (18)
- Research (462)
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- Faculty Publications (381)
Show Results For
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All HBS Web
(502)
- News (18)
- Research (462)
- Multimedia (1)
- Faculty Publications (381)
- 1987
- Chapter
Amnesty, Enforcement, and Tax Policy
By: Dutch Leonard and Richard J. Zeckhauser
Leonard, Dutch, and Richard J. Zeckhauser. "Amnesty, Enforcement, and Tax Policy." In Tax Policy and the Economy, Volume 1, edited by Lawrence Summers, 55–85. NBER and MIT Press Journals, 1987.
- December 2004
- Article
Foreign Direct Investment in a World of Multiple Taxes
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Foreign Direct Investment in a World of Multiple Taxes." Journal of Public Economics 88, no. 12 (December 2004): 2727–2744. (This paper is a revised version of HBS Working Paper 03-047 and NBER Working Paper no. 8840.)
- 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.)
- 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.)
- 26 May 2015
- News
Exploring tax policy and our quality of life
He’s exploring how people feel about making taxation decisions based on personal attributes, which current US tax policy does. Some of his other research, in part for his elective curriculum course at HBS, has examined social security,...
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- May 1987
- Background Note
Tax Reform Act of 1986
By: James F. Gammill Jr. and Timothy A. Luehrman
Gammill, James F., Jr., and Timothy A. Luehrman. "Tax Reform Act of 1986." Harvard Business School Background Note 287-086, May 1987.
- December 2013
- Teaching Note
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 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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- June 27, 2011
- Article
A Plan to Tax the Foreign Income of U.S. Companies
By: Robert C. Pozen
Pozen, Robert C. "A Plan to Tax the Foreign Income of U.S. Companies." Bloomberg Businessweek (June 27, 2011).
- December 2007
- Article
Why Do Firms Hold So Much Cash? A Tax-Based Explanation
By: C. Fritz Foley, Jay Hartzell, Sheridan Titman and Garry Twite
Foley, C. Fritz, Jay Hartzell, Sheridan Titman, and Garry Twite. "Why Do Firms Hold So Much Cash? A Tax-Based Explanation." Journal of Financial Economics 86, no. 3 (December 2007).
- winter 2006
- Article
Corporate Social Responsibility and Taxation: The Missing Link
By: Mihir A. Desai and Dhammika Dharmapala
Desai, Mihir A., and Dhammika Dharmapala. "Corporate Social Responsibility and Taxation: The Missing Link." Leading Perspectives (winter 2006).
- 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.
- 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.