Filter Results
:
(1,637)
Show Results For
-
All HBS Web
(1,637)
- People (2)
- News (508)
- Research (936)
- Events (10)
- Multimedia (42)
- Faculty Publications (535)
Show Results For
-
All HBS Web
(1,637)
- People (2)
- News (508)
- Research (936)
- Events (10)
- Multimedia (42)
- Faculty Publications (535)
- 09 Jul 2013
- News
Competitiveness expert slams Obama tax plan
- Jul 2014
- Report
International Tax Reform
Recent merger transactions highlight long-simmering problems in the U.S. corporate tax, particularly with respect to its international provisions. Desai's comments outline briefly the origins of these transactions, the range of alternative solutions, guidelines for...
View Details
- 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.)
- 01 Mar 2011
- News
Tax and Grow
© politicalcartoons.com/Jimmy Margulies With the U.S. economic recovery stuck in low gear and traditional monetary and fiscal policy options seemingly exhausted, now is a good time to consider more novel approaches to stimulating growth. In particular, Congress should...
View Details
- 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...
View Details
Keywords:
by Mihir Desai
- 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...
View Details
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.)
- 13 May 2018
- Working Paper Summaries
Corporate Tax Cuts Increase Income Inequality
- 31 Mar 2017
- News
Institutional Ownership Spurs Tax Avoidance: Study
- 20 Sep 2011
- News
A Taxing Question
The Obama administration reportedly is considering big changes in the broken system for taxing the foreign income of US corporations. US multinationals have piled up overseas cash holdings in excess of $1 trillion, according to some...
View Details
- 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...
View Details
Keywords:
by Mihir A. Desai
- 07 Mar 2016
- News
The Trump-Obama Corporate Tax Reform Fail
- 24 Nov 2009
- News
Homebuyer Tax Credits Threaten the FHA
- 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.
- 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...
View Details
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.
- 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....
View Details
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).
- 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
- 20 Sep 2011
- News
Do Taxes Narrow the Wealth Gap?
- October 2011
- Article
The Surprising Power of Age-Dependent Taxes
This article provides a new, empirically driven application of the dynamic Mirrleesian framework by studying a feasible and potentially powerful tax reform: age-dependent labor income taxation. I show analytically how age dependence improves policy on both the...
View Details
Weinzierl, Matthew C. "The Surprising Power of Age-Dependent Taxes." Review of Economic Studies 78, no. 4 (October 2011): 1490–1518. (Also Harvard Business School Working Paper, No. 11-114, May 2011.)
- 04 Oct 2012
- News