Publications
Publications
Show Results For
- All HBS Web
(12,765)
- Faculty Publications (4,380)
- July 1979 (Revised August 2019)
- Background Note
Note on Taxation
By: William J. Poorvu, Arthur I Segel, Glenn S. Miller, Michael D. Kummer, Charles F. Wu, Po Sit and Joseph M. Gerstel
Every real-estate transaction is affected by the tax consequences that result from its form and substance. Structuring a transaction without a thorough understanding of its tax considerations is likely to reduce the transaction's potential value. The failure to utilize... View Details
- 1979
- Chapter
Strategic Management: A New View of Business Policy and Planning
By: Joseph L. Bower and Yves L. Doz
- June 1979
- Article
Reformulating U.S. Food Aid Policy for Development
By: James E. Austin and Mitchel B. Wallerstein
- March 1979 (Revised December 1982)
- Case
Allied Chemical Corp. (B)
Describes Allied's cooperative approach to government relations and the approach of some of the regulatory agencies Allied deals with. Based mainly on quotes from Allied and government officials. Asks the student to evaluate Allied's government relations--in general... View Details
- February 1979 (Revised December 1983)
- Case
Allied Chemical Corp. (A)
Describes Allied, the chemical industry, and the effects of the Kepone problem (a toxic pesticide dumped into the James River) as of 1976. The executive in the case must decide whether the company should support the passage of the Toxic Substances Control Act and an... View Details
- 1979
- Article
Approximating the Efficiency Gain of Tax Reforms
By: Jerry R. Green and Eytan Sheshinski
Proper analysis of tax reform requires evaluation of the welfare effects induced by a change from one tax system to another. We present two methods for estimating these changes using only local information pertaining to an initial equilibrium with distortive taxes. It... View Details
- Article
Optimal Capital-Gains Taxation under Limited Information
By: Jerry R. Green and Eytan Sheshinski
Taxation of capital gains at realization may distort individuals' decisions regarding holding or selling during an asset's lifetime. This creates the problem of designing a tax structure for capital gains so as to induce efficient patterns of holding and selling.... View Details
- August 1978
- Article
World Food Council at Three Years--Global Food System Manager?
By: James E. Austin and Mitchel B. Wallerstein
- 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
- 1978
- Chapter
Alternatives for Mineral Tax Reform
By: Malcolm Gillis, Louis T. Wells, Glenn Jenkins and Brian Wright
- 1978
- Chapter
Evaluation of the Present System of Mining Taxation
By: Malcolm Gillis, Louis T. Wells and Brian Wright
- 1978
- Chapter
Issues and Policies Related to Mining Tax Reform
By: Malcolm Gillis, Louis T. Wells and Ulrich Petersen
- 1978
- Book
Business Policy: Text and Cases
By: C. Roland Christensen, Kenneth R. Andrews and Joseph L. Bower
- 1978
- Book
Taxation and Mining: Non Fuel Minerals in Bolivia and Other Countries
By: L. T. Wells Jr., Malcolm Gillis and Meyer W. Bucovetsky
- November 1977 (Revised October 1980)
- Case
Commonwealth of Massachusetts
- 1977
- Working Paper
Mitigating Demographic Risk Through Social Insurance
By: Jerry R. Green
A two-period lifetime overlapping generations growth model is used to evaluate the possibility that social insurance can effectively offset economic risks associated with uncertainty about the rate of population growth. Crude measures of the seriousness of this type of... View Details