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All HBS Web
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- Faculty Publications (311)
Taxes →
- March 2006
- Article
The Demand for Tax Haven Operations
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Keywords:
Taxation
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "The Demand for Tax Haven Operations." Journal of Public Economics 90, no. 3 (March 2006): 513–531.
- February 2006
- Article
Do Tax Havens Divert Economic Activity?
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Do Tax Havens Divert Economic Activity?" Economics Letters 90, no. 2 (February 2006): 219–224.
- 2006
- Working Paper
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." NBER Working Paper Series, No. 10978, February 2006.
- January 2006
- Article
Corporate Tax Avoidance and High Powered Incentives
By: Mihir A. Desai and Dhammika Dharmapala
Desai, Mihir A., and Dhammika Dharmapala. "Corporate Tax Avoidance and High Powered Incentives." Journal of Financial Economics 79, no. 1 (January 2006): 145–179. (This paper is a revised version of NBER Working Paper 10471.)
- August 2005
- Teaching Note
Corporate Inversions: Stanley Works and the Lure of Tax Havens (TN)
By: Mihir A. Desai, Mark Veblen and Kathleen Luchs
- 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.
- March 2005
- Case
Henkel Iberica (A)
By: Francisco de Asis Martinez-Jerez, V.G. Narayanan and Lisa Brem
In 2002, Esteban Garriga, customer service director at Henkel Iberica, questions whether Collaborative Planning, Forecasting, and Replenishment (CPFR) would help manage retail promotions and limit their impact on the stock-outs and obsolete inventory. Describes the...
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Keywords:
Business Subsidiaries;
Forecasting and Prediction;
Price;
Distribution Channels;
Strategic Planning;
Commercialization;
Valuation;
Rail Industry;
Germany;
Spain
Martinez-Jerez, Francisco de Asis, V.G. Narayanan, and Lisa Brem. "Henkel Iberica (A)." Harvard Business School Case 105-023, March 2005.
- 2005
- Other Unpublished Work
Value-Added Taxes and International Trade: The Evidence
By: Mihir A. Desai and James R Hines Jr.
Desai, Mihir A., and James R Hines Jr. "Value-Added Taxes and International Trade: The Evidence." March 2005.
- 2005
- Working Paper
Nominal versus Indexed Debt: A Quantitative Horse Race
By: Laura Alfaro and Fabio Kanczuk
The main arguments in favor of and against nominal and indexed debt are the incentive to default through inflation versus hedging against unforeseen shocks. We model and calibrate these arguments to assess their quantitative importance. We use a dynamic equilibrium...
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Keywords:
Borrowing and Debt;
Taxation;
Risk and Uncertainty;
Inflation and Deflation;
System Shocks;
Developing Countries and Economies;
Mathematical Methods
Alfaro, Laura, and Fabio Kanczuk. "Nominal versus Indexed Debt: A Quantitative Horse Race." Harvard Business School Working Paper, No. 05-053, January 2005. (Revised March 2010. Also NBER Working Paper No. 13131.)
- December 2004 (Revised April 2006)
- Case
Nestle and Alcon--The Value of a Listing
By: Mihir A. Desai, Vincent Dessain and Anders Sjoman
In response to a perceived undervaluation by the capital markets, Nestle is considering divesting a part of its ophthalmology subsidiary, Alcon, and must decide on a listing location. In the process, students are challenged to wrestle with the valuation of a...
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Keywords:
Business Conglomerates;
International Finance;
Corporate Entrepreneurship;
Markets;
Taxation;
Business Subsidiaries;
Valuation;
Food and Beverage Industry;
Health Industry;
Europe;
United States
Desai, Mihir A., Vincent Dessain, and Anders Sjoman. "Nestle and Alcon--The Value of a Listing." Harvard Business School Case 205-056, December 2004. (Revised April 2006.)
- December 2004
- Article
Foreign Direct Investment in a World of Multiple Taxes
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Foreign Direct Investment in a World of Multiple Taxes." Journal of Public Economics 88, no. 12 (December 2004): 2727–2744. (This paper is a revised version of HBS Working Paper 03-047 and NBER Working Paper no. 8840.)
- December 2004
- Article
Old Rules and New Realities: Corporate Tax Policy in a Global Setting
By: Mihir A. Desai and James R. Hines Jr.
Desai, Mihir A., and James R. Hines Jr. "Old Rules and New Realities: Corporate Tax Policy in a Global Setting." National Tax Journal 57, no. 4 (December 2004): 937–960.
- October 2004
- Article
Are Politicians Really Paid Like Bureaucrats?
By: Rafael Di Tella and Raymond Fisman
We provide the first empirical analysis of gubernatorial pay. Using U.S. data for 1950-90, we document substantial variation in the wages of politicians, both across states and overtime. Gubernatorial wages respond to changes in state income per capita and taxes. We...
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Di Tella, Rafael, and Raymond Fisman. "Are Politicians Really Paid Like Bureaucrats?" Journal of Law & Economics 47, no. 2 (October 2004): 477–514.
- 2004
- Working Paper
Economic Effects of Regional Tax Havens
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Economic Effects of Regional Tax Havens." NBER Working Paper Series, No. 10806, October 2004.
- September 2004
- Supplement
Corporate Inversions: Stanley Works and the Lure of Tax Havens (CW)
By: Mihir A. Desai
- 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.
- July 2004 (Revised January 2007)
- Case
H&R Block and "Everyday Financial Services"
By: Peter Tufano and Daniel Schneider
H&R Block, the U.S. market leader in tax preparation services, must decide whether to offer financial services to its low-income clients. H&R Block is facing increased competition from branded and nonbranded tax preparers, and the number of returns prepared by the...
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Keywords:
Financial Management;
Income;
Taxation;
Product Development;
Financial Services Industry;
United States
Tufano, Peter, and Daniel Schneider. H&R Block and "Everyday Financial Services". Harvard Business School Case 205-013, July 2004. (Revised January 2007.)
- March 2004 (Revised June 2006)
- Case
Journey to Sakhalin: Royal Dutch/Shell in Russia (A)
By: Rawi E. Abdelal
Operations of Royal Dutch/Shell in Russia included a strategic alliance with Gazprom, the country's natural gas monopoly, the development of the Salym oil fields in Siberia, and a small retail refilling network in St. Petersburg. Focuses on the Sakhalin II project....
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Keywords:
Decision Making;
Energy Generation;
Foreign Direct Investment;
Lawfulness;
Agreements and Arrangements;
Alliances;
Business and Government Relations;
Energy Industry;
Russia
Abdelal, Rawi E. "Journey to Sakhalin: Royal Dutch/Shell in Russia (A)." Harvard Business School Case 704-040, March 2004. (Revised June 2006.)
- March 2004
- Article
New Foundations for Taxing Multinational Corporations
By: Mihir A. Desai
Desai, Mihir A. "New Foundations for Taxing Multinational Corporations." Special Issue from the University of Chicago Federal Tax Conference Taxes (March 2004).
- February 2004 (Revised March 2004)
- Case
Fuel Cells: The Hydrogen Revolution?
By: Thomas R. Eisenmann and Ryland Matthew Willis
The challenges faced in establishing hydrogen fuel cell-powered transportation in the United States, which promises to reduce greenhouse gas emissions and dependence on imported oil is examined. Foremost among these challenges is a "chicken-and-egg" dynamic: consumers...
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Keywords:
Taxation;
Environmental Sustainability;
Infrastructure;
Government Administration;
Energy Sources;
Business and Government Relations;
Network Effects;
Transportation;
Green Technology Industry;
Energy Industry;
European Union;
Japan;
United States
Eisenmann, Thomas R., and Ryland Matthew Willis. "Fuel Cells: The Hydrogen Revolution?" Harvard Business School Case 804-144, February 2004. (Revised March 2004.)