Filter Results:
(1,638)
Show Results For
- All HBS Web
(1,638)
- People (2)
- News (508)
- Research (938)
- Events (10)
- Multimedia (42)
- Faculty Publications (539)
Show Results For
- All HBS Web
(1,638)
- People (2)
- News (508)
- Research (938)
- Events (10)
- Multimedia (42)
- Faculty Publications (539)
- August 2008
- Background Note
Divisive Reorganizations
By: Henry B. Reiling and Kevin Wall
The note (1) describes "spin-offs" and "split-offs," (2) summarizes the requirements to qualify for tax postponement, and (3) identifies the public policy considerations justifying this favorable treatment. View Details
Reiling, Henry B., and Kevin Wall. "Divisive Reorganizations." Harvard Business School Background Note 209-042, August 2008.
- 30 Dec 2014
- Working Paper Summaries
Return on Political Investment in the American Jobs Creation Act of 2004
- March 1992 (Revised November 1992)
- Case
Lockheed Aeromod Center, Inc.
By: Timothy A. Luehrman
A wholly-owned subsidiary of Lockheed Corp. has an $11 million expansion underway in South Carolina. The company must decide how best to take advantage of the opportunity to issue tax exempt debt. Specifically, the decision involves choices about the maturity and... View Details
Keywords: Business Subsidiaries; Decisions; Borrowing and Debt; Financial Strategy; Taxation; Opportunities; Expansion; Valuation; South Carolina
Luehrman, Timothy A. "Lockheed Aeromod Center, Inc." Harvard Business School Case 292-123, March 1992. (Revised November 1992.)
- November 2000
- Background Note
Note on Employee Stock Ownership Plans (ESOPs) and Phantom Stock Plans
By: Dwight B. Crane and Indra Reinbergs
Provides a brief overview of employee stock ownership plans (ESOPs) and phantom stock plans for owners of closely held companies. ESOPs can be used as a tool of corporate financing, and can provide employees with ownership interests. Phantom stock plans can reward... View Details
Keywords: Financing and Loans; Employee Stock Ownership Plan; Motivation and Incentives; Management Teams; Corporate Governance; Ownership Stake; Taxation
Crane, Dwight B., and Indra Reinbergs. "Note on Employee Stock Ownership Plans (ESOPs) and Phantom Stock Plans." Harvard Business School Background Note 201-034, November 2000.
- 15 Dec 2005
- News
Generosity Can Unite Us
- March 1999 (Revised October 2009)
- Background Note
Deferred Compensation
By: Henry B. Reiling and Mark Pollard
Briefly discusses two of the major tax doctrines--constructive receipt and economic benefits--which govern the structure of deferred compensation contracts. Some business context is provided and some implications are noted. View Details
Keywords: Stock Options; Taxation; Compensation and Benefits; Business and Government Relations; Public Administration Industry
Reiling, Henry B., and Mark Pollard. "Deferred Compensation." Harvard Business School Background Note 299-081, March 1999. (Revised October 2009.)
- 24 Sep 2012
- News
Why Do We Tax?
- June – July 2008
- Article
A Better Approach to Foreign Aid
By: Justin Muzinich and Eric D. Werker
Frustration with U.S. foreign aid is widespread. At the same time, flows of private development finance—including foreign direct investment and remittances—have begun to dwarf official aid. We suggest a new approach that harnesses the power of private development... View Details
Keywords: Developing Countries and Economies; Foreign Direct Investment; International Relations; Taxation; Welfare or Wellbeing; United States
Muzinich, Justin, and Eric D. Werker. "A Better Approach to Foreign Aid." Policy Review 149 (June–July 2008).
- 29 Dec 2017
- News
Trump Gets A ’D’ For Bipartisan Deal-Making
- September 1986 (Revised August 1987)
- Case
Pressco, Inc.--1984
A marketing representative of heavy industrial equipment needs to evaluate the net present value of his equipment from the perspective of the buyer under changing tax regulations. View Details
Keywords: Machinery and Machining; Valuation; Product Positioning; Performance Evaluation; Taxation; Price; United States
Fruhan, William E., Jr. "Pressco, Inc.--1984." Harvard Business School Case 287-025, September 1986. (Revised August 1987.)
- 14 Apr 2013
- News
Heavens, Not Havens
- 13 Sep 2013
- HBS Seminar
Nirupama Rao, NYC Wagner School of Public Service
- 13 Sep 2013
- HBS Seminar
Nirupama Rao, NYU Wagner School of Public Service
- 2012
- Working Paper
~Why Do We Redistribute so Much but Tag so Little? Normative Diversity, Equal Sacrifice and Optimal Taxation
Tagging is a free lunch in conventional optimal tax theory because it eases the classic tradeoff between efficiency and equality. But tagging is used in only limited ways in tax policy. I propose one explanation: conventional optimal tax theory has yet to capture the... View Details
Keywords: Forecasting and Prediction; Cost; Framework; Policy; Taxation; Analytics and Data Science; Performance Efficiency; United States
Weinzierl, Matthew. "~Why Do We Redistribute so Much but Tag so Little? Normative Diversity, Equal Sacrifice and Optimal Taxation." Harvard Business School Working Paper, No. 12-064, January 2012. (Revised August 2012. NBER Working Paper Series, No. 18045, August 2012)
- Article
De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution
By: Benjamin B Lockwood and Matthew Weinzierl
The prominent but unproven intuition that preference heterogeneity reduces redistribution in a standard optimal tax model is shown to hold under the plausible condition that the distribution of preferences for consumption relative to leisure rises, in terms of... View Details
Keywords: Motivation and Incentives; Income; Decision Choices and Conditions; Consumer Behavior; Taxation; Microeconomics; Macroeconomics
Lockwood, Benjamin B., and Matthew Weinzierl. "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution." Journal of Public Economics 124 (April 2015): 74–80. (Also NBER Working Paper Series, No. 17784, September 2014 and Harvard Business School Working Paper, No. 12-063, January 2012.)
- 12 Sep 2017
- News
Dream big like Jeff Bezos, and you just might land Amazon
- 25 Nov 2010
- News
Apax in talks to buy Advantage Sales
- November 2020
- Article
Taxation in Matching Markets
By: Arnaud Dupuy, Alfred Galichon, Sonia Jaffe and Scott Duke Kominers
We analyze the effects of taxation in two-sided matching markets, i.e., markets in which all agents have heterogeneous preferences over potential partners. In matching markets, taxes can generate inefficiency on the allocative margin by changing who is matched to whom,... View Details
Dupuy, Arnaud, Alfred Galichon, Sonia Jaffe, and Scott Duke Kominers. "Taxation in Matching Markets." International Economic Review 61, no. 4 (November 2020): 1591–1634.
- February 2000
- Background Note
Medicine, Incentive Compensation, and the Law
By: Richard M.J. Bohmer and Bruce L. Hall
Summarizes legal issues in structuring a health care incentive plan, such as tax laws and federal regulations. Draws from an interview conducted with a New England lawyer in October 1999. View Details
Keywords: Motivation and Incentives; Compensation and Benefits; Law; Health Care and Treatment; Taxation; Laws and Statutes; Health Industry
Bohmer, Richard M.J., and Bruce L. Hall. "Medicine, Incentive Compensation, and the Law." Harvard Business School Background Note 600-087, February 2000.
- 2016
- Working Paper
Popular Acceptance of Inequality Due to Innate Brute Luck and Support for Classical Benefit-Based Taxation
U.S. survey respondents' views on distributive justice are shown to differ in two specific, related ways from what is conventionally assumed in modern optimal tax research. A large share of respondents, and in some cases a large majority, resist the full equalization... View Details
Weinzierl, Matthew C. "Popular Acceptance of Inequality Due to Innate Brute Luck and Support for Classical Benefit-Based Taxation." Harvard Business School Working Paper, No. 16-104, March 2016. (Revised July 2016. Also NBER Working Paper Series, No. 22462, July 2016. Also see Notes on Fortune article. Accepted for publication by the Journal of Public Economics.)