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Show Results For
-
All HBS Web
(1,627)
- People (2)
- News (515)
- Research (929)
- Events (9)
- Multimedia (42)
- Faculty Publications (529)
- 08 Aug 2017
- Working Paper Summaries
The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth
- Forthcoming
- Article
Technological Adoption and Taxation: The Case of China's Golden Tax Reform
By: Haichao Fan, Yu Liu, Nancy Qian and Jaya Y. Wen
This paper investigates the effect of Phase 2 of the Golden Tax Project on VAT in China. The reform introduced computer-generated invoices and electronic transaction linking. Using a difference-in-differences strategy, we show that the reform increased VAT by reducing...
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Keywords:
Taxation;
Governing Rules, Regulations, and Reforms;
Technological Innovation;
Economic Growth;
China
Fan, Haichao, Yu Liu, Nancy Qian, and Jaya Y. Wen. "Technological Adoption and Taxation: The Case of China's Golden Tax Reform." Tax Policy and the Economy (forthcoming). (To appear in Volume 38 (2024))
- 20 May 2008
- News
Endowment Tax Debate Puts Harvard on the Spot
Just in case you missed it, the Massachusetts legislature has voted to study the idea of taxing college endowments 2.5 percent annually on the amount that exceeds $1 billion. That puts Harvard, with a $34 billion endowment that includes...
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- 2009
- Working Paper
Securing Jobs or the New Protectionism?: Taxing the Overseas Activities of Multinational Firms
By: Mihir A. Desai
Tax policy toward American multinational firms would appear to be approaching a crossroads. The presumed linkages between domestic employment conditions and the growth of foreign operations by American firms have led to calls for increased taxation on foreign...
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Keywords:
Multinational Firms and Management;
Policy;
Taxation;
Job Cuts and Outsourcing;
United States
Desai, Mihir A. "Securing Jobs or the New Protectionism?: Taxing the Overseas Activities of Multinational Firms." Harvard Business School Working Paper, No. 09-107, March 2009.
- Article
No Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax
By: Dina Pomeranz
Claims that the VAT facilitates tax enforcement by generating paper trails on transactions between firms contributed to widespread VAT adoption worldwide, but there is surprisingly little evidence. This paper analyzes the role of third-party information for VAT...
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Pomeranz, Dina. "No Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax." American Economic Review 105, no. 8 (August 2015): 2539–2569. (Featured by CNN, Vox.eu, World Bank News, Bloomberg News and others.)
- 04 Mar 2021
- News
It Would Be a Major Blunder to Raise Taxes Right Now
- March 2021
- Case
Phillips 66 and the Washington State Carbon Tax
By: Rebecca Henderson, Mariana Oseguera and Christopher Musser
- October 2007
- Teaching Note
Rovna Dan: The Flat Tax in Slovakia (TN)
By: Laura Alfaro, Rafael M. Di Tella and Renee Kim
Teaching Note to 707043.
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- 1978
- Chapter
Issues and Policies Related to Mining Tax Reform
By: Malcolm Gillis, Louis T. Wells and Ulrich Petersen
- 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.
- 03 Jun 2019
- News
Collaborations, not tax breaks, are better for growth
- August 2, 2021
- Other Article
Missing Voices in the Child Tax Credit Frenzy—Parents
By: Peter Tufano and Daniel Schneider
Tufano, Peter, and Daniel Schneider. "Missing Voices in the Child Tax Credit Frenzy—Parents." The Hill (August 2, 2021).
- Article
Don't Expect Much from the R&D Tax Credit
By: Amar Bhidé
Bhidé, Amar. "Don't Expect Much from the R&D Tax Credit." Wall Street Journal (September 11, 2010), A15.
- November 1988
- Article
Confusing Delay, Unscrambling the Different Tax Accounting Rules
By: David F. Hawkins
- November 1991 (Revised August 2005)
- Case
Whelan Pharmaceuticals: Tax Factors and Global Site Selection
Whelan Pharmaceuticals, a U.S. company with $3 billion in sales, must decide where to manufacture its newest product. In considering possible sites, both foreign and U.S., the firm must identify and make trade-offs between tax, marketing, and manufacturing factors.
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Keywords:
Globalized Firms and Management;
Geographic Location;
Cost vs Benefits;
Production;
Pharmaceutical Industry;
United States
Wilson, G. Peter, and Jane Palley Katz. "Whelan Pharmaceuticals: Tax Factors and Global Site Selection." Harvard Business School Case 192-066, November 1991. (Revised August 2005.)
- 1999
- Other Unpublished Work
Taxes and Retirement in the State of Maine
By: Dutch Leonard and John D. Donahue
- 29 Jan 2020
- Podcast
Beyond tax breaks and subsidies: Virginia’s Amazon gambit
HBS alum Stephen Moret led Virginia’s winning proposal for Amazon’s 2019 HQ2 expansion. A crucial factor in the Commonwealth’s success was its billion-dollar commitment to developing talent, particularly in computer science and engineering. In beating out states that...
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- 25 Nov 2010
- News