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- All HBS Web (191)
- Faculty Publications (102)
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- 2016
- Chapter
Fiscal Issues for Cross-Border Natural Resource Projects
By: Joseph Bell and Jasmina Chauvin
Projects that cross national boundaries give rise to the complex question of how the project's taxable income should be allocated among the national entities. This chapter utilizes a hypothetical mining project with the mine and infrastructure in two different...
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Keywords:
Extractive Industries;
Business & Government Relations;
Transfer Pricing;
Taxation;
Infrastructure;
Cross-Cultural and Cross-Border Issues;
Business and Government Relations;
Mining Industry
Bell, Joseph, and Jasmina Chauvin. "Fiscal Issues for Cross-Border Natural Resource Projects." Chap. 8 in International Taxation and the Extractive Industries, edited by Philip Daniel, Michael Keen, Artur Świstak, and Victor Thuronyi, 190–214. Routledge Studies in Development Economics. Routledge, 2016.
- August 2005
- Background Note
Note on International Tax Regimes
By: Mihir A. Desai, Mark Veblen and Kathleen Luchs
Provides a framework for understanding different types of international tax regimes. Examines how alternative tax regimes tax the foreign income of their citizens (including corporate citizens); how tax regimes define foreign and domestic income; and how foreign tax...
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Keywords:
Motivation and Incentives;
Earnings Management;
Nationality;
Framework;
Taxation;
Profit;
Globalization;
Credit;
United States
Desai, Mihir A., Mark Veblen, and Kathleen Luchs. "Note on International Tax Regimes." Harvard Business School Background Note 206-014, August 2005.
- January 2013 (Revised October 2015)
- Case
Pittsburgh
By: Eric Werker, Meg Rithmire, Benjamin Kennedy and Andrew Knauer
The case narrates the development of Pittsburgh from the 1940s to 2012. It analyzes the collapse of the steel industry in the early 1980s, the city's subsequent decline, and the city's later re-emergence as a hub for higher education, the tech sector, and the...
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Keywords:
Google;
Population;
City Growth;
Shale;
PNC;
Tom Murphy;
Luke Ravenstahl;
Public-private Partnership;
Tax Increment Financing;
Brownfields;
Renaissance;
Industry Clusters;
Industry Growth;
City;
Business and Government Relations;
Taxation;
Philanthropy and Charitable Giving;
Nonprofit Organizations;
Higher Education;
Technology Industry;
Health Industry;
Steel Industry;
Education Industry;
Pittsburgh
Werker, Eric, Meg Rithmire, Benjamin Kennedy, and Andrew Knauer. "Pittsburgh." Harvard Business School Case 713-035, January 2013. (Revised October 2015.)
- 2009
- Working Paper
Stretching the Inelastic Rubber: Taxation, Welfare and Lobbies in Amazonia, 1870-1910
By: Felipe Tamega Fernandes
This paper examines the effect of government intervention via taxation on domestic welfare. A case-study of Brazilian market power on rubber markets during the boom years of 1870-1910 shows that the government generated 1.3% of GDP through an export tax on rubber but...
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Keywords:
Government Legislation;
Taxation;
Business and Government Relations;
Welfare or Wellbeing;
Rubber Industry;
Brazil
Fernandes, Felipe Tamega. "Stretching the Inelastic Rubber: Taxation, Welfare and Lobbies in Amazonia, 1870-1910." Harvard Business School Working Paper, No. 10-032, October 2009.
- October 2007 (Revised October 2009)
- Case
Global Climate Change and BP
By: Forest L. Reinhardt and Mikell Hyman
Following the sudden resignation of Sir John Browne, Tony Hayward, BP CEO, must decide how global climate change management will figure into BP's corporate strategy. Climate change management was a major part of BP's strategy under Browne: In 1997 Browne broke from his...
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Keywords:
Change Management;
Climate Change;
Corporate Strategy;
Corporate Social Responsibility and Impact;
Management Teams;
Environmental Sustainability;
Government and Politics;
Energy Sources;
Global Strategy;
Operations;
Utilities Industry;
Energy Industry;
United Kingdom
Reinhardt, Forest L., and Mikell Hyman. "Global Climate Change and BP." Harvard Business School Case 708-026, October 2007. (Revised October 2009.)
- 18 Nov 2010
- Working Paper Summaries
Payout Taxes and the Allocation of Investment
- 25 Sep 2018
- First Look
New Research and Ideas, September 25, 2018
Taxation and Innovation in the 20th Century By: Akcigit, Ufuk, John Grigsby, Tom Nicholas, and Stefanie Stantcheva Abstract—This paper studies the effect of corporate and personal taxes on innovation in the United States over the 20th...
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Keywords:
Dina Gerdeman
- August 2016 (Revised July 2017)
- Case
Diageo and Mey Icki: Turkish Delight or Turkish Hangover?
By: Dante Roscini and Gamze Yucaoglu
In September 2013, two years after its $2.1 billion acquisition of Mey Icki Sanayi ve Ticaret AS (Mey Icki), the principal spirits company in Turkey specializing in the local beverage, raki, Diageo, the world’s leading premium drinks company, was concerned about new...
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Keywords:
Foreign Direct Investment;
Emerging Markets;
Government Legislation;
Taxation;
Valuation;
Business and Government Relations;
Government and Politics;
Risk Management;
Retail Industry;
Food and Beverage Industry;
Middle East;
Turkey
Roscini, Dante, and Gamze Yucaoglu. "Diageo and Mey Icki: Turkish Delight or Turkish Hangover?" Harvard Business School Case 717-005, August 2016. (Revised July 2017.)
- 13 Jan 2015
- First Look
First Look: January 13
http://www.routledge.com/books/details/9781138794313/ January 2015 Journal of Economic Behavior & Organization Strategic Disclosure: The Case of Business School Rankings By: Luca, Michael, and Jonathan Smith Abstract—We empirically...
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Keywords:
Sean Silverthorne
- April 2017 (Revised March 2024)
- Case
Making Target the Target: Boycotts and Corporate Political Activity
By: Nien-hê Hsieh and Victor Wu
Through the challenges facing Target, the case examines ways in which corporations can become involved in political and legislative debates and processes, ranging from campaign contributions to lobbying to political activism. In 2016, Target CEO Brian Cornell must...
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Keywords:
Boycott;
Corporate Political Activity;
Lobbying;
LGBTQ;
Campaign Contributions;
Campaign Finance;
Retail;
Shareholder Activism;
Public Opinion;
Social Issues;
Corporate Social Responsibility and Impact;
Mission and Purpose;
Problems and Challenges;
Laws and Statutes;
Rights;
Crisis Management;
Risk Management;
Media;
Political Elections;
Taxation;
Corporate Accountability;
Values and Beliefs;
Fairness;
Diversity;
Customers;
Communication;
Business and Government Relations;
Retail Industry;
United States
Hsieh, Nien-hê, and Victor Wu. "Making Target the Target: Boycotts and Corporate Political Activity." Harvard Business School Case 317-113, April 2017. (Revised March 2024.)
- November 2017
- Teaching Note
Amazon.com, 2016
By: John R. Wells and Gabriel Ellsworth
Teaching Note for HBS No. 716-402.
On January 28, 2016, Amazon announced record 2015 operating profits of $2.2 billion on $107 billion of sales, and the markets responded with cautious optimism. For years, founder and CEO Jeffrey Bezos had prioritized growth and...
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Keywords:
Strategic Analysis;
Retail;
E-commerce;
Amazon;
Amazon.com;
AmazonFresh;
Jeff Bezos;
Cloud Computing;
Marketplaces;
Streaming;
E-reader Market;
Digital Media;
Mobile App;
Online Retail;
Shipping;
Database;
Tablet;
Kindle;
Kindle Fire;
Smartphone;
Delivery;
Market Platforms;
Two-Sided Platforms;
Competition;
Internet;
Corporate Strategy;
Online Advertising;
Business Growth and Maturation;
Business Model;
Business Organization;
For-Profit Firms;
Film Entertainment;
Games, Gaming, and Gambling;
Music Entertainment;
Television Entertainment;
Profit;
Revenue;
Global Strategy;
Multinational Firms and Management;
Taxation;
Business History;
Human Resources;
Resignation and Termination;
Books;
Human Capital;
Working Conditions;
Business or Company Management;
Goals and Objectives;
Growth and Development Strategy;
Growth Management;
Management Practices and Processes;
Industry Growth;
Industry Structures;
Media;
Distribution;
Distribution Channels;
Order Taking and Fulfillment;
Infrastructure;
Logistics;
Product Development;
Supply Chain;
Supply Chain Management;
Organizational Culture;
Public Ownership;
Work-Life Balance;
Problems and Challenges;
Labor and Management Relations;
Strategy;
Adaptation;
Business Strategy;
Competitive Strategy;
Diversification;
Expansion;
Integration;
Horizontal Integration;
Vertical Integration;
Hardware;
Information Technology;
Mobile Technology;
Online Technology;
Technology Networks;
Technology Platform;
Web;
Web Sites;
Price;
Software;
Marketing;
Marketing Strategy;
Working Capital;
Customer Focus and Relationships;
Customer Value and Value Chain;
Retail Industry;
Advertising Industry;
Distribution Industry;
Electronics Industry;
Entertainment and Recreation Industry;
Information Technology Industry;
Manufacturing Industry;
Motion Pictures and Video Industry;
Music Industry;
Publishing Industry;
Shipping Industry;
Technology Industry;
Video Game Industry;
Web Services Industry;
United States;
Washington (state, US);
Seattle
- 02 Mar 2007
- What Do You Think?
What Is the Government’s Role in US Health Care?
Original Article Healthcare will grab more and more headlines in the U.S. in the coming months. Any service that is on track to consume 40 percent of the gross national product of the world's largest economy by the year 2050 will be hard to ignore. View Details
- 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.)
- October 1981 (Revised August 2010)
- Case
Quabbin Cablevision Company
By: Henry B. Reiling
Several entrepreneurs are considering the purchase of an existing cable TV business with the financial assistance of several investors. They must decide whether to establish the company as a partnership or a corporation, and how to capitalize the company for an optimal...
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Keywords:
Mergers and Acquisitions;
Business Organization;
Television Entertainment;
Entrepreneurship;
Capital Structure;
Taxation;
Telecommunications Industry;
Massachusetts
Reiling, Henry B. "Quabbin Cablevision Company." Harvard Business School Case 282-003, October 1981. (Revised August 2010.)
- August 2015 (Revised June 2021)
- Case
Amazon.com, 2021
By: John R. Wells, Benjamin Weinstock, Gabriel Ellsworth and Galen Danskin
In February 2021, Amazon announced 2020 operating profits of $22,899 million, up from $2,233 million in 2015, on sales of $386 billion, up from $107 billion five years earlier (see Exhibit 1). The shareholders expressed their satisfaction (see Exhibit 2), but not all...
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Keywords:
Strategic Analysis;
Retail;
E-commerce;
Amazon;
Internet;
Amazon.com;
AmazonFresh;
Jeff Bezos;
Cloud Computing;
Marketplaces;
Streaming;
E-reader Market;
Digital Media;
Mobile App;
Online Retail;
Shipping;
Database;
Tablet;
Kindle;
Kindle Fire;
Smartphone;
Delivery;
Digital Platforms;
Competition;
Internet and the Web;
Corporate Strategy;
Digital Marketing;
Business Growth and Maturation;
Business Model;
Business Organization;
For-Profit Firms;
Film Entertainment;
Games, Gaming, and Gambling;
Music Entertainment;
Television Entertainment;
Profit;
Revenue;
Global Strategy;
Multinational Firms and Management;
Taxation;
Business History;
Human Resources;
Resignation and Termination;
Books;
Human Capital;
Working Conditions;
Business or Company Management;
Goals and Objectives;
Growth and Development Strategy;
Growth Management;
Management Practices and Processes;
Industry Growth;
Industry Structures;
Media;
Distribution;
Distribution Channels;
Order Taking and Fulfillment;
Infrastructure;
Logistics;
Product Development;
Supply Chain;
Supply Chain Management;
Organizational Culture;
Public Ownership;
Work-Life Balance;
Problems and Challenges;
Labor and Management Relations;
Strategy;
Adaptation;
Business Strategy;
Competitive Strategy;
Diversification;
Expansion;
Integration;
Horizontal Integration;
Vertical Integration;
Information Infrastructure;
Information Technology;
Mobile and Wireless Technology;
Price;
Applications and Software;
Marketing;
Marketing Strategy;
Working Capital;
Customer Focus and Relationships;
Customer Value and Value Chain;
Retail Industry;
Advertising Industry;
Distribution Industry;
Electronics Industry;
Entertainment and Recreation Industry;
Information Technology Industry;
Manufacturing Industry;
Motion Pictures and Video Industry;
Music Industry;
Publishing Industry;
Shipping Industry;
Technology Industry;
Video Game Industry;
Web Services Industry;
United States;
Washington (state, US);
Seattle
Wells, John R., Benjamin Weinstock, Gabriel Ellsworth, and Galen Danskin. "Amazon.com, 2021." Harvard Business School Case 716-402, August 2015. (Revised June 2021.)
- 22 Feb 2018
- Book
The New History of American Capitalism
the rise (and fall?) of progressive taxation to the revisionary engineering of the New Deal. They consider how deeply finance has penetrated into daily life, including the ideological and political forces that made citizens into investors...
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Keywords:
Manufacturing
- August 2006 (Revised October 2009)
- Background Note
Acquisitive Reorganizations - Triangular Mergers
By: Henry B. Reiling and Kevin Wall
Discusses the reasons and uses of triangular or three-party mergers to complete a business acquisition or tax-free corporate reorganization.
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Reiling, Henry B., and Kevin Wall. "Acquisitive Reorganizations - Triangular Mergers." Harvard Business School Background Note 207-009, August 2006. (Revised October 2009.)
- 15 Apr 2015
- Research & Ideas
Why Americans Voted for an Income Tax
benefits we gain from the activities of government required to support it. A rare document: IRS notifies a taxpayer that as aresult of an audit, the taxpayer is due a refund.Source: Whitin Machine Works Records, Baker Library, Harvard View Details
Keywords:
by Matthew C. Weinzierl
- March 1999 (Revised October 2009)
- Background Note
Deferred Compensation
By: Henry B. Reiling and Mark Pollard
Briefly discusses two of the major tax doctrines--constructive receipt and economic benefits--which govern the structure of deferred compensation contracts. Some business context is provided and some implications are noted.
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Keywords:
Stock Options;
Taxation;
Compensation and Benefits;
Business and Government Relations;
Public Administration Industry
Reiling, Henry B., and Mark Pollard. "Deferred Compensation." Harvard Business School Background Note 299-081, March 1999. (Revised October 2009.)
- 11 Jan 2011
- First Look
First Look: Jan. 11
PublicationsBeing the Boss: The 3 Imperatives for Becoming a Great Leader Authors:Linda A. Hill and Kent Lineback Publication:Harvard Business Press, 2011 Abstract You never dreamed being the boss would be so hard. You're caught in a...
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Keywords:
Sean Silverthorne