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Show Results For
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All HBS Web
(1,639)
- People (2)
- News (508)
- Research (936)
- Events (10)
- Multimedia (42)
- Faculty Publications (535)
- 15 Apr 2015
- Research & Ideas
Why Americans Voted for an Income Tax
We can be forgiven, especially this time of year, for questioning a decision our predecessors made just over a century ago. In the 1910s, Americans decided to make personal and corporate income taxes a permanent feature of the United...
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by Matthew C. Weinzierl
- 14 Apr 2014
- News
U.S. Corporate Tax System Stifling Growth
- 15 Sep 2016
- News
US 'tangled up' in tax structure
- 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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by Mihir A. Desai
- Research Summary
The Corporate Governance Role of Taxes
Dyck introduces evidence that private benefits of control are higher in countries with poor tax enforcement and in ongoing work explores further this correlation using both theory and empirical work from the United States and Russia. This work illustrates that the...
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- 04 Oct 2012
- News
A recipe for cutting corporate taxes
- 07 Mar 2016
- News
The Trump-Obama Corporate Tax Reform Fail
- 18 Jul 2005
- Research & Ideas
Time to Rethink the Corporate Tax System?
Corporations have traditionally considered taxes a painful but necessary cost of doing business. But this view has changed, says Harvard Business School professor Mihir A. Desai. With the advent of sophisticated View Details
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by Ann Cullen
- 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).
- July 1970 (Revised November 1976)
- Case
Tax Man, Inc.
Ackerman, Robert W. "Tax Man, Inc." Harvard Business School Case 371-023, July 1970. (Revised November 1976.)
- 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
- 2012
- Working Paper
Payout Taxes and the Allocation of Investment
When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). If there are no perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes will favor...
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Keywords:
Business Earnings;
Equity;
Financing and Loans;
Investment;
Taxation;
Business and Shareholder Relations;
Motivation and Incentives
Becker, Bo, Marcus Jacob, and Martin Jacob. "Payout Taxes and the Allocation of Investment." Harvard Business School Working Paper, No. 11-040, October 2010. (Revised November 2010, March 2011, September 2011, April 2012.)
- July–August 2012
- Article
A Better Way to Tax U.S. Businesses
By: Mihir Desai
The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral incentives for innovation. According to the article, a reduction in corporate tax rates would be offset by a tax...
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Keywords:
Corporate Social Responsibility and Impact;
Taxation;
Globalization;
Labor;
Innovation and Invention;
United States
Desai, Mihir. "A Better Way to Tax U.S. Businesses." Harvard Business Review 90, nos. 7-8 (July–August 2012): 135–139.
- Summer 2013
- Other Article
The Roots of Our Tax Debates
Our fiscal debates are endlessly frustrating. The outlines of a compromise seem clear, yet both sides remain incapable of agreement. But is the proper balance between spending less and taxing more really so obvious? A look at what underlies the political wars over...
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Weinzierl, Matthew C. "The Roots of Our Tax Debates." National Affairs, no. 16 (Summer 2013).
- 22 Feb 2012
- News
How to tax US companies' foreign profits
- 02 Jul 2018
- News
Corporate Tax Cuts Don't Increase Middle Class Incomes
- 10 Dec 2010
- News
Tax U.S. companies to spur spending
- 18 Feb 2014
- News
A Better Path to Corporate Tax Reform
- 21 May 2013
- News