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-
All HBS Web
(1,665)
- People (2)
- News (508)
- Research (931)
- Events (10)
- Multimedia (42)
- Faculty Publications (535)
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- 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.
- April 2010 (Revised January 2013)
- Case
California's Budget Crises, Tax Reform, and Domestic and International Tax Competition
By: Matthew C. Weinzierl and Jacob Kuipers
How do (and how should) governments design fiscal policies to compete in a globalized economy while meeting internal policy priorities including redistribution? In 2009, Governor Arnold Schwarzenegger repeatedly declared fiscal emergencies as California's state budget...
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Keywords:
Budgets and Budgeting;
Economy;
Globalization;
Governing Rules, Regulations, and Reforms;
Policy;
Taxation;
Competition;
California
Weinzierl, Matthew C., and Jacob Kuipers. "California's Budget Crises, Tax Reform, and Domestic and International Tax Competition." Harvard Business School Case 710-038, April 2010. (Revised January 2013.)
- 2018
- Working Paper
Corporate Tax Cuts Increase Income Inequality
By: Suresh Nallareddy, Ethan Rouen and Juan Carlos Suárez Serrato
This paper studies the effects of corporate tax changes on income inequality. Using state corporate tax rate changes as a setting, we show that cutting state corporate tax rates leads to increases in income inequality. This result is robust to using regression and...
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Nallareddy, Suresh, Ethan Rouen, and Juan Carlos Suárez Serrato. "Corporate Tax Cuts Increase Income Inequality." Harvard Business School Working Paper, No. 18-101, May 2018.
- 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.
- October 2006 (Revised June 2007)
- Case
Deferred Taxes at Obadiah Vineyard
Obadiah Vineyard's owners create financial statements in accordance with generally accepted accounting principles (GAAP) to help them obtain funding to plant more acreage. The owners grapple with deferred taxes and the differences between tax and financial reporting...
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Keywords:
Plant-Based Agribusiness;
Taxation;
Financial Statements;
Agriculture and Agribusiness Industry
Autrey, Romana L. "Deferred Taxes at Obadiah Vineyard." Harvard Business School Case 107-035, October 2006. (Revised June 2007.)
- 30 Apr 2007
- Research & Ideas
All Eyes on Slovakia’s Flat Tax
As interest in the flat tax grows, the world seems transfixed on an unlikely country, Slovakia, whose 3-year-old tax reform program is paying early dividends. Essentially applying a uniform View Details
Keywords:
by Martha Lagace
- January 1982 (Revised February 1984)
- Case
Tax Cut of 1964, The
Examines the intellectual, political and economic underpinnings of the landmark tax legislation begun by John F. Kennedy and carried through Congress by his successor Lyndon B. Johnson.
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Rukstad, Michael G. "Tax Cut of 1964, The." Harvard Business School Case 382-078, January 1982. (Revised February 1984.)
- 03 Jun 2014
- Working Paper Summaries
Eliciting Taxpayer Preferences Increases Tax Compliance
- 07 Apr 2008
- Research & Ideas
The Debate over Taxing Foreign Profits
Congress and the next president of the United States will be under pressure to make major changes to U.S. corporate tax policy, the consequences of which could have significant impact on profit and competitiveness of American companies on...
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Keywords:
by Sean Silverthorne
- 22 Jun 2011
- Working Paper Summaries
The Surprising Power of Age-Dependent Taxes
Keywords:
by Matthew Weinzierl
- April 2011
- Article
Institutional Tax Clienteles and Payout Policy
By: Mihir Desai and Li Jin
This paper employs heterogeneity in institutional shareholder tax characteristics to identify the relation between firm payout policy and tax incentives. Analysis of a panel of firms matched with the tax characteristics of the clients of their institutional...
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Keywords:
Institutional Investors;
Clienteles;
Payout Policy;
Private Equity;
Investment;
Taxation;
Ownership Stake;
Business and Shareholder Relations
Desai, Mihir, and Li Jin. "Institutional Tax Clienteles and Payout Policy." Journal of Financial Economics 100, no. 1 (April 2011): 68–84.
- 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.)
- 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...
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Keywords:
by Mihir Desai
- August 1988 (Revised September 1991)
- Case
Tax Related Crimes
By: Henry B. Reiling
Reiling, Henry B. "Tax Related Crimes." Harvard Business School Case 289-017, August 1988. (Revised September 1991.)
- January 11, 2003
- Article
Remote Control Tax
By: Mihir A. Desai
Keywords:
Taxation
Desai, Mihir A. "Remote Control Tax." Times of India (January 11, 2003), 14.
- September 2019 (Revised May 2020)
- Supplement
Keroche (C): The Excise Tax Increase
By: Ramon Casadesus-Masanell and Pippa Tubman Armerding
This case discusses the Kenyan government’s decision to increase excise taxes on wines in 2007. The tax increase would cause an average increase in price of 367% on Keroche’s fortified wines. Meanwhile, Keroche’s competitor EABL had effectively lobbied the government...
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Keywords:
Keroche;
Alcohol;
Alcoholic Drinks;
Alcoholic Beverages;
Beverages;
Drinks;
Wine Industry;
Wine;
Fortified Wine;
Business Ventures;
Business Exit or Shutdown;
Business Growth and Maturation;
Business Startups;
Small Business;
Family Business;
Crime and Corruption;
Customer Focus and Relationships;
Decisions;
Income;
Demographics;
Geographic Scope;
Geographic Location;
Goods and Commodities;
Government Legislation;
Growth and Development;
Business History;
Lawsuits and Litigation;
Laws and Statutes;
Lawfulness;
Goals and Objectives;
Consumer Behavior;
Market Entry and Exit;
Problems and Challenges;
Safety;
Social Issues;
Poverty;
Strategy;
Competition;
Entrepreneurship;
Manufacturing Industry;
Food and Beverage Industry;
Kenya;
Nairobi;
Africa
Casadesus-Masanell, Ramon, and Pippa Tubman Armerding. "Keroche (C): The Excise Tax Increase." Harvard Business School Supplement 720-392, September 2019. (Revised May 2020.)
- 14 Dec 2010
- Op-Ed
Tax US Companies to Spur Spending
Recent tax deal-making has relied on conventional instruments of fiscal stimulus. Yet, we live in unconventional times, and more novel approaches suited to the peculiarities of our current economy are required. In particular, the...
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Keywords:
by Mihir A. Desai
- February 13, 2023
- Editorial
The Secret Tax on Women’s Time
By: Lauren C. Howe, Lindsay B. Howe and Ashley V. Whillans
When studies revealed the so-called pink tax, showing in 2015 that personal hygiene products “for her” cost 13% more than similar products for men, it caused outrage and action. The irony that women, despite generally having fewer financial resources than men, are...
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Howe, Lauren C., Lindsay B. Howe, and Ashley V. Whillans. "The Secret Tax on Women’s Time." Time 201, nos. 5-6 (February 13, 2023): 29.
- August 2018
- Supplement
The Tax Man: Taxes in Private Equity Real Estate
By: Nori Gerardo Lietz, Timothy J. Becker, Ricardo Andrade and Sayiddah Fatima McCree
- October 24, 2018
- Article
End the Corporate Health Care Tax
By: Mark R. Kramer and John Pontillo
Imagine if a single piece of legislation could effectively eliminate all U.S. corporate taxes, subsidize hundreds of millions of dollars in new corporate investment, increase the take-home pay of most U.S. employees, ease state and local budgets, and reduce the U.S....
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Keywords:
Corporate Taxation;
Health Care and Treatment;
Insurance;
Taxation;
Governing Rules, Regulations, and Reforms;
United States
Kramer, Mark R., and John Pontillo. "End the Corporate Health Care Tax." Harvard Business Review Digital Articles (October 24, 2018).