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All HBS Web
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- Faculty Publications (311)
Taxes →
- 2008
- Working Paper
Just Keep My Money! Supporting Tax-time Savings with U.S. Savings Bonds
By: Peter Tufano
This paper reports the results of a 2007 experiment testing if specific process simplification can foster increased take-up rates for savings products, particularly by low-to-moderate income (LMI) households. Tax refund recipients at certain H&R Block tax preparation...
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Tufano, Peter. "Just Keep My Money! Supporting Tax-time Savings with U.S. Savings Bonds." Harvard Business School Working Paper, No. 09-059, October 2008. (Revised August 2010.)
- July 2008 (Revised June 2012)
- Case
Corruption in Germany
By: Rawi E. Abdelal, Rafael Di Tella and Jonathan Schlefer
Why do managers become corrupt? Does corruption ever pay? When do friendly relations cross into bribery? How can CEOs manage and prevent outbreaks of corruption? These and other questions are raised by three short case studies of corruption in Germany: at the global...
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Abdelal, Rawi E., Rafael Di Tella, and Jonathan Schlefer. "Corruption in Germany." Harvard Business School Case 709-006, July 2008. (Revised June 2012.)
- 2008
- Working Paper
Investable Tax Credits: The Case of the Low Income Housing Tax Credit
By: Mihir A. Desai, Dhammika Dharmapala and Monica Singhal
The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs "investable" tax credits to spur production of low-income rental housing. While it has grown into the largest source of new affordable housing in the U.S. and its...
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Keywords:
Investment;
Governing Rules, Regulations, and Reforms;
Taxation;
Housing;
Renting or Rental;
United States
Desai, Mihir A., Dhammika Dharmapala, and Monica Singhal. "Investable Tax Credits: The Case of the Low Income Housing Tax Credit." NBER Working Paper Series, No. 14149, June 2008.
- March 2008
- Article
Market Reactions to Export Subsidies
By: M. A. Desai and James R. Hines Jr.
This paper analyzes the economic impact of export subsidies by investigating stock price reactions to a critical event in 1997. On November 18, 1997, the European Union announced its intention to file a complaint before the World Trade Organization (WTO), arguing that...
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Keywords:
Economic Systems;
Trade;
Development Economics;
Financial Markets;
Profit;
Taxation;
Volume;
Value Creation;
Market Design;
Business Subsidiaries;
Utilities Industry;
Financial Services Industry;
Europe;
North and Central America
Desai, M. A., and James R. Hines Jr. "Market Reactions to Export Subsidies." Journal of International Economics 74, no. 2 (March 2008).
- 2008
- Working Paper
Where Does It Go? Spending by the Financially Constrained
By: Shawn A. Cole, John Thompson and Peter Tufano
In this paper, we analyze the spending decisions of over 1.5 million Americans who vary in their degree of revealed credit constraints. Specifically, we analyze how these Americans spend their income tax refunds, using transaction-level data from a stored-value card...
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Keywords:
Decision Choices and Conditions;
Credit;
Personal Finance;
Spending;
Taxation;
Consumer Behavior;
United States
Cole, Shawn A., John Thompson, and Peter Tufano. "Where Does It Go? Spending by the Financially Constrained." Harvard Business School Working Paper, No. 08-083, March 2008. (Revised April 2008.)
- 2008
- Working Paper
Cost of External Finance and Selection into Entrepreneurship
By: Ramana Nanda
This paper examines the extent to which the positive relationship between personal wealth and entry into entrepreneurship is due to financing constraints. I exploit a tax reform and use unique micro-data from Denmark to study how exogenous changes in the cost of...
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Keywords:
Business Startups;
Entrepreneurship;
Cost;
Financing and Loans;
Personal Finance;
Human Capital;
Wealth;
Denmark
Nanda, Ramana. "Cost of External Finance and Selection into Entrepreneurship." Harvard Business School Working Paper, No. 08-047, January 2008.
- January 2008
- Article
Entrepreneurship and Urban Success: Toward a Policy Consensus
By: Zoltan J. Acs, Edward L. Glaeser, Robert E. Litan, Lee Fleming, Stephan J. Goetz, William R. Kerr, Steven Klepper, Stuart S. Rosenthal, Olav Sorenson and William C. Strange
Like all politics, all entrepreneurship is local. Individuals launch firms and, if successful, expand their enterprises to other locations. But new firms must start somewhere, even if their businesses are conducted largely or exclusively on the Internet. Likewise,...
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Keywords:
Business Headquarters;
Business Startups;
Development Economics;
Economy;
Entrepreneurship;
Policy;
Taxation;
Growth and Development Strategy;
Product Development;
Business Processes;
Expansion;
Internet
Acs, Zoltan J., Edward L. Glaeser, Robert E. Litan, Lee Fleming, Stephan J. Goetz, William R. Kerr, Steven Klepper, Stuart S. Rosenthal, Olav Sorenson, and William C. Strange. "Entrepreneurship and Urban Success: Toward a Policy Consensus." Kauffman Foundation Research Report (January 2008).
- 2008
- Article
Taxing the Bandit Kings
By: Mihir Desai and Dhammika Dharmapala
Keywords:
Taxation
Desai, Mihir, and Dhammika Dharmapala. "Taxing the Bandit Kings." Pocket Part 98 (2008).
- 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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- 2007
- Working Paper
Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
By: Mihir A. Desai and Dhammika Dharmapala
This paper investigates how taxes influence portfolio choices by exploring the response to the distinctive treatment of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA). JGTRRA lowered the dividend tax rate to 15% for American equities...
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- June 2007
- Article
Theft and Taxes
By: Mihir A. Desai, I.J. Alexander Dyck and Luigi Zingales
Desai, Mihir A., I.J. Alexander Dyck, and Luigi Zingales. "Theft and Taxes." Journal of Financial Economics 84, no. 3 (June 2007). (Was NBER Working Paper No. 10978, 2006. Second Place Winner of the Jensen Prize for the Best Paper published in the Journal of Financial Economics, 2007.)
- March 2007 (Revised October 2008)
- Case
The Vancouver 2010 Olympics
By: Anita Elberse, Catherine Anthony and Joshua Callahan
It is February 2007, exactly three years before Vancouver hosts the 2010 Winter Olympics. Judy Rogers, City Manager for the City of Vancouver and a member of the Board of Directors for Vancouver's Organizing Committee (VANOC), is keen to ensure the Games will have a...
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Keywords:
Globalized Markets and Industries;
Social Marketing;
Business and Government Relations;
Business and Stakeholder Relations;
Conflict and Resolution;
Sports;
Public Administration Industry;
Sports Industry;
Vancouver
Elberse, Anita, Catherine Anthony, and Joshua Callahan. "The Vancouver 2010 Olympics." Harvard Business School Case 507-049, March 2007. (Revised October 2008.)
- 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...
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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.)
- January 2007 (Revised October 2008)
- Case
H&R Block 2006
By: Peter Tufano
Mark Ernst, the Chairman, CEO and President of H&R Block, has to decide how to respond to a competitive threat posed by a competitor's refund-lending product. Block is the largest U.S. tax preparation firm, which competes not only on its tax preparation services, but...
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Keywords:
Ethics;
Financing and Loans;
Personal Finance;
Taxation;
Corporate Social Responsibility and Impact;
Competition;
Financial Services Industry
Tufano, Peter, Arijit Roy, and Emily McClintock. "H&R Block 2006." Harvard Business School Case 307-091, January 2007. (Revised October 2008.)
- Article
Income Tax Policy and Charitable Giving
By: Arthur C. Brooks
Brooks, Arthur C. "Income Tax Policy and Charitable Giving." Journal of Policy Analysis and Management 26, no. 3 (Summer 2007): 599–612.
- December 2006
- Article
Europe vs America: Institutional Hysteresis in a Simple Normative Model
By: Rafael Di Tella and Robert MacCulloch
We show how the differences in US and European institutions can arise in a normative model. The paper focuses on the labor market and the government's decision to set unemployment benefits in response to an unemployment shock. The government balances insurance...
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Keywords:
Optimal Unemployment Benefits;
Labor Market Institutions;
Hysteresis;
Europe;
United States
Di Tella, Rafael, and Robert MacCulloch. "Europe vs America: Institutional Hysteresis in a Simple Normative Model." Journal of Public Economics 90, no. 12 (December 2006): 2161–86.
- September 2006
- Article
Dynamic Scoring: A Back-of-the-Envelope Guide
By: Matthew C. Weinzierl and N. Gregory Mankiw
This paper uses the neoclassical growth model to examine the extent to which a tax cut pays for itself through higher economic growth. The model yields simple expressions for the steady-state feedback effect of a tax cut. The feedback is surprisingly large: for...
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Weinzierl, Matthew C., and N. Gregory Mankiw. "Dynamic Scoring: A Back-of-the-Envelope Guide." Journal of Public Economics 90, no. 8 (September 2006): 1415–1433.
- April 2006
- Module Note
Cross-Border Financial Opportunities
By: Mihir A. Desai and Kathleen Luchs
Describes the fifth module in the International Finance course at Harvard Business School. This module explores how segmented capital markets create financing opportunities for firms and the mechanisms that evolve to take advantage of those opportunities. The issues...
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Keywords:
Opportunities;
Capital Markets;
Decisions;
International Finance;
Motivation and Incentives;
Taxation
Desai, Mihir A., and Kathleen Luchs. "Cross-Border Financial Opportunities." Harvard Business School Module Note 206-126, April 2006.
- 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...
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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.
- 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.