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(501)
- News (18)
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- Faculty Publications (380)
Show Results For
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All HBS Web
(501)
- News (18)
- Research (460)
- Multimedia (1)
- Faculty Publications (380)
- 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.)
- February 2016
- Article
Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions
By: Benjamin B. Lockwood and Matthew Weinzierl
Calculating the welfare implications of changes to economic policy or shocks to the economy requires economists to decide on a normative criterion. One way to make that decision is to elicit the relevant moral criteria from real-world policy choices, converting a...
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Lockwood, Benjamin B., and Matthew Weinzierl. "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions." Journal of Monetary Economics 77 (February 2016): 30–47. (Also Harvard Business School Working Paper, No. 14-119, June 2014.)
- October 2011 (Revised October 2011)
- Teaching Note
Barack Obama and the Bush Tax Cuts (TN) (B)
By: Matthew Weinzierl and Jacob Kuipers
Teaching Note for 712-012.
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- November 2005
- Background Note
Financial Reporting, Tax Reporting and the Role of Deferred Taxes
Explains how differences in the calculation of tax and financial income result in the need for a deferred tax account. Also provides a high-level overview of deferred tax accounting under U.S. and international GAAPs. Allows students to understand the major differences...
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Miller, Gregory S. "Financial Reporting, Tax Reporting and the Role of Deferred Taxes." Harvard Business School Background Note 106-026, November 2005.
- 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).
- 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.")
- 18 Jul 2005
- Research & Ideas
Time to Rethink the Corporate Tax System?
ultimately harm shareholders, and the role boards of directors play in making sure their companies stay within the rules. Ann Cullen: How has the way corporations view taxation changed? Mihir A. Desai: There is growing evidence that the...
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Keywords:
by Ann Cullen
- 2017
- Working Paper
The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth
By: Urooj Khan, Suresh Nallareddy and Ethan Rouen
We investigate the relation between the growth in corporate profits and the overall U.S. economy, focusing on the impact of the U.S. corporate tax regime on this relation. We document that the growth of corporate profits, on average, has outpaced the growth of the...
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Keywords:
Taxes;
Gdp;
Corporate Profits;
American Jobs Creation Act Of 2004;
Taxation;
Economic Growth;
Profit;
United States
Khan, Urooj, Suresh Nallareddy, and Ethan Rouen. "The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth." Harvard Business School Working Paper, No. 18-006, July 2017.
- February 2014
- Teaching Note
Advising Families on Estate Planning
By: Robert C. Pozen
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple...
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- January 2014 (Revised June 2014)
- Case
Advising Families on Estate Planning
By: Robert C. Pozen and Lucas W. Goodman
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple...
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Keywords:
Estate Planning;
Estate Tax;
Gift Tax;
Generation Skipping Tax;
Tax Accounting;
Tax Strategy;
Taxes;
Taxation;
Retirement;
United States
Pozen, Robert C., and Lucas W. Goodman. "Advising Families on Estate Planning." Harvard Business School Case 314-088, January 2014. (Revised June 2014.)
- January 2008 (Revised April 2008)
- Teaching Note
Transformation at the IRS (TN)
By: Frances X. Frei and Amy C. Edmondson
Teaching Note for [603010].
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