Filter Results
:
(476)
Show Results For
-
All HBS Web
(772)
- People (1)
- News (210)
- Research (476)
- Events (2)
- Multimedia (19)
- Faculty Publications (254)
Show Results For
-
All HBS Web
(772)
- People (1)
- News (210)
- Research (476)
- Events (2)
- Multimedia (19)
- Faculty Publications (254)
Sort by
- 20 Dec 2006
- Op-Ed
Investors Hurt by Dual-Track Tax Reporting
decipher from public filings. Their proposal, which will likely meet fierce opposition from accountants, lawyers, and managers, is a laudable first step in restoring sanity to U.S. corporate profit reporting. When the corporate tax was...
View Details
Keywords:
by Mihir Desai
- November 2002 (Revised November 2006)
- Case
Tax-Motivated Film Financing at Rexford Studios
By: Mihir A. Desai, Gabriel J. Loeb and Mark Veblen
The head of production for Rexford Studios must analyze the terms and value consequences of an international financing involving a German film fund. The financing involves a sale-leaseback structure where international tax rules give rise to a sizable economic pie that...
View Details
Keywords:
International Finance;
Financing and Loans;
Taxation;
Cash Flow;
Financial Strategy;
Financial Management;
Competition;
Film Entertainment;
Entertainment and Recreation Industry;
Financial Services Industry;
Germany
Desai, Mihir A., Gabriel J. Loeb, and Mark Veblen. "Tax-Motivated Film Financing at Rexford Studios." Harvard Business School Case 203-005, November 2002. (Revised November 2006.)
- Research Summary
Tax Factors in Business Decisions
Henry B. Reiling is continuing a field-based project that explores the human, business, tax, and finance problems encountered in transferring the ownership and management of a family business to the next generation.
- 18 Jul 2005
- Research & Ideas
Time to Rethink the Corporate Tax System?
Corporations have traditionally considered taxes a painful but necessary cost of doing business. But this view has changed, says Harvard Business School professor Mihir A. Desai. With the advent of sophisticated View Details
Keywords:
by Ann Cullen
- July 1982 (Revised August 2006)
- Background Note
Tax Factors in Business Combinations
By: Henry B. Reiling
Discusses the theory and rules governing the taxation of business combinations (mergers and acquisitions). Related information from state corporate law, federal securities law, accounting, and finance is also provided. A rewritten version of an earlier note.
View Details
Reiling, Henry B. "Tax Factors in Business Combinations." Harvard Business School Background Note 283-015, July 1982. (Revised August 2006.)
- Teaching Interest
Finance II (MBA Required Curriculum)
By: Benjamin C. Esty
This course builds on the foundation developed in Finance I, focusing on three sets of managerial decisions:
- How to evaluate complex investments.
- How to set and execute financial policies within a firm.
- How to integrate... View Details
Keywords:
Finance
- March 2006
- Module Note
Financing Decisions within the Firm
By: Mihir A. Desai and Kathleen Luchs
Describes a core module in the International Finance course at Harvard Business School. The module focuses on the financial and managerial issues that confront managers who make financial decisions within multinational firms: how subsidiaries should be financed and...
View Details
Keywords:
Decisions;
International Finance;
Taxation;
Business Subsidiaries;
Multinational Firms and Management;
Framework;
Performance Evaluation;
Management Analysis, Tools, and Techniques
Desai, Mihir A., and Kathleen Luchs. "Financing Decisions within the Firm." Harvard Business School Module Note 206-124, March 2006.
- September 1982 (Revised July 2007)
- Background Note
Gift and Estate Taxes
By: Henry B. Reiling and Timothy O'Brien
Identifies and discusses the major features of the federal gift and estate tax, plus major nontax implications.
View Details
Reiling, Henry B., and Timothy O'Brien. "Gift and Estate Taxes." Harvard Business School Background Note 283-024, September 1982. (Revised July 2007.)
- March 2007 (Revised March 2010)
- Case
Rovna Dan: The Flat Tax in Slovakia
By: Laura Alfaro, Rafael M. Di Tella, Ane Damgaard Jensen and Vincent Marie Dessain
Explores the tax policy choices made by Slovakia and the impact of reforms. Set in 2006, looks at the decision facing new Prime Minister Robert Fico as he faces the public's "reform fatigue." Traces the development of tax and fiscal policies since Slovakia's...
View Details
Keywords:
Investment;
Governing Rules, Regulations, and Reforms;
Policy;
Taxation;
Labor;
Welfare;
Slovakia
Alfaro, Laura, Rafael M. Di Tella, Ane Damgaard Jensen, and Vincent Marie Dessain. "Rovna Dan: The Flat Tax in Slovakia." Harvard Business School Case 707-043, March 2007. (Revised March 2010.)
- March 6, 2006
- Article
Taxing Corporate Capital Gains
By: Mihir A. Desai
Desai, Mihir A. "Taxing Corporate Capital Gains." Tax Notes 110 (March 6, 2006): 1079–1092.
- October 20, 2007
- Article
A Global Tax Credit
By: Justin Muzinich and Eric D. Werker
Muzinich, Justin, and Eric D. Werker. "A Global Tax Credit." Op-ed. New York Times (October 20, 2007).
- December 2001
- Article
Repatriation Taxes and Dividend Distortions
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Repatriation Taxes and Dividend Distortions." National Tax Journal 54, no. 4 (December 2001).
- July – August 2009
- Article
The Descent of Finance
What if the current recession turns out to be like the Great Depression of 1929-1933? Four years from now, the United States might find itself with a still-shrinking economy, half as many banks as in 2009, a third as many hedge funds, and retail banking resembling a...
View Details
- 2017
- Working Paper
Investment Timing with Costly Search for Financing
By: Samuel Antill
I develop a dynamic model of investment timing in which firms must first choose when to search for external financing. Search is costly and the arrival of investors is uncertain, leading to delay in financing and investment. Depending on parameters, my model can...
View Details
Keywords:
Real Options;
Search And Bargaining;
Time-varying Financial Conditions;
Investment;
Venture Capital;
Mathematical Methods
Antill, Samuel. "Investment Timing with Costly Search for Financing." Working Paper, December 2017.
- 07 Nov 2016
- Research & Ideas
Corporate Tax Strategies Mirror Personal Returns of Top Execs
Tax strategies used by top executives on their own taxes can also show up in the companies they run. Source: Melpomenem New research shows that top executives who prefer to reduce personal View Details
Keywords:
by Roberta Holland
- 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...
View Details
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.)
- 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...
View Details
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.
- 01 Sep 2016
- Cold Call Podcast
Behind Apple's Tax Situation, an Unprecedented Financial Policy
- November 24, 2009
- Article
Homebuyer Tax Credits Threaten FHA
By: Robert C. Pozen
Pozen, Robert C. "Homebuyer Tax Credits Threaten FHA." Wall Street Journal (November 24, 2009).
- 2004
- Article
Investment, Overhang, and Tax Policy
By: Mihir A. Desai and Austan D. Goolsbee
Desai, Mihir A., and Austan D. Goolsbee. "Investment, Overhang, and Tax Policy." Brookings Papers on Economic Activity, no. 2 (2004): 285–338.