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Show Results For
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All HBS Web
(1,230)
- People (1)
- News (310)
- Research (733)
- Events (4)
- Multimedia (18)
- Faculty Publications (270)
- 21 May 2013
- News
'Berating' CEOs Doesn't Solve Tax Problem: Fiorina
- 2019
- Working Paper
Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured
By: Regina E. Herzlinger and Barak D. Richman
Economists have long noted that the tax exclusion of employer-sponsored insurance (ESI) caused workers to purchase health plans that differ in price and other characteristics from those they would otherwise choose for themselves. We explore the short-term and long-term...
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Keywords:
After-tax Income;
Consumer-driven Health Care;
Health Care Costs;
Health Insurance;
Income Inequality;
Tax Policy;
Health Care and Treatment;
Cost;
Insurance;
Income;
Equality and Inequality;
Taxation;
Policy;
United States
Herzlinger, Regina E., and Barak D. Richman. "Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019.
- 10 Jun 2018
- Panel Discussion
Tax Exempt Lobbying: Corporate Philanthropy as a Tool for Political Influence
By: Lynn S. Paine
- 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...
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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.)
- September 2004
- Supplement
Corporate Inversions: Stanley Works and the Lure of Tax Havens (CW)
By: Mihir A. Desai
- 06 Dec 2017
- News
Largest Mass. Companies Are Mostly Silent On GOP Tax Plans
- 24 Apr 2014
- News
Revamping the corporate tax code could improve America’s competitiveness and living standards
The US corporate tax code is impeding the nation’s ability to compete in the worldwide economy, according to Mihir A. Desai (MBA 1993, PhD 1998), the Mizuho Financial Group Professor of Finance. Desai has...
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- December 2004
- Article
Old Rules and New Realities: Corporate Tax Policy in a Global Setting
By: Mihir A. Desai and James R. Hines Jr.
Desai, Mihir A., and James R. Hines Jr. "Old Rules and New Realities: Corporate Tax Policy in a Global Setting." National Tax Journal 57, no. 4 (December 2004): 937–960.
- 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.)
- 18 Nov 2010
- Working Paper Summaries
Payout Taxes and the Allocation of Investment
- 02 Nov 2017
- News
Trump’s tax bill is one tough sell
- 01 Mar 2011
- News
Tax and Grow
“excess” cash holdings. The definition of excess cash holdings will be critical. But such levels easily could be defined relative to industry benchmarks from periods that featured more standard corporate savings behavior. Implementing a...
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- 26 Sep 2016
- News
No More Excuses: Candidates Need to Address Tax Reform
- 26 Apr 2017
- News
A Better Way to Tax U.S. Businesses
- 10 Dec 2010
- News
Tax U.S. companies to spur spending
- 23 May 2013
- News
Don’t Blame Apple for America’s Broken Tax Code
- 29 Aug 2022
- Op-Ed
Income Inequality Is Rising. Are We Even Measuring It Correctly?
population, such as by raising income taxes for top-earners. Our findings suggest that moving beyond the overall concentration of inequality as reflected in the Gini coefficient may be fruitful in both...
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