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- All HBS Web (10)
- Faculty Publications (4)
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10
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- November 2006
- Background Note
U.S. Taxation of Foreign-Source Corporate Income
By: Henry B. Reiling
Identifies several of the problems and policy choices associated with taxing foreign-source income. Examples are given of the practical after-tax effects of the major alternatives. Foreign tax credit and "tax haven" based business activities receive special attention....
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Reiling, Henry B. "U.S. Taxation of Foreign-Source Corporate Income." Harvard Business School Background Note 207-085, November 2006.
- 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.
- 2020
- Working Paper
Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice
By: Regina E. Herzlinger and Barak D. Richman
The U.S. employer-based health insurance tax exclusion created a system of employer-sponsored insurance (ESI) with limited insurance choices and transparency that may lock employed households into health plans that are costlier or different from those they prefer to...
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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;
Employees;
Income;
Taxation;
Policy;
United States
Herzlinger, Regina E., and Barak D. Richman. "Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019. (Revised January 2021.)
- 2010
- Working Paper
Investment Taxation and Portfolio Performance
By: Daniel B. Bergstresser and Jeffrey Pontiff
Taxes have a first-order impact on portfolio returns. Most research mistakenly assumes that portfolios command similar tax burdens, or that tax burdens are proportional to dividend yields. Portfolio strategies differ in the pace of capital gains realization. We use the...
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Keywords:
Financial Strategy;
Investment Return;
Investment Portfolio;
Taxation;
Performance Evaluation
Bergstresser, Daniel B., and Jeffrey Pontiff. "Investment Taxation and Portfolio Performance." Harvard Business School Working Paper, No. 10-084, March 2010.
- 07 Apr 2008
- Research & Ideas
The Debate over Taxing Foreign Profits
income taxes paid, up to the U.S. statutory rate. In effect, this means that Cummins will ultimately pay a total of the U.S. statutory rate on its overseas activities in lower tax countries and pay the local rate in higher tax countries....
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Keywords:
by Sean Silverthorne
- 18 Jun 2014
- News
Robert (MBA 1964) and Lynn Burt
higher after-tax income, and we benefited from an income tax write-off this year.” Giving back to HBS is a priority for Burt. “If we want HBS to remain at the top, we have to invest in the school that has...
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- 30 Mar 2010
- First Look
First Look: March 30
Read the preview: http://hbr.org/2010/04/fixing-health-care-on-the-front-lines/ar/1 Happiness Adaptation to Income beyond "Basic Needs" Authors:Rafael Di Tella and Robert MacCulloch Publication:Chap. 8 in International...
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Keywords:
Sean Silverthorne
- 06 Sep 2005
- Research & Ideas
The Best Place for Retirement Funds
households had at least $25,000 in both a taxable and a tax-deferred account. And while about two-thirds of those households held tax-efficient portfolios, most of the remaining third could reduce their taxes by relocating heavily taxed fixed View Details
Keywords:
by Ann Cullen
- 10 Apr 2007
- First Look
First Look: April 10, 2007
forces in a company's government, legal, and social environment. Purchase this note: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=707469 U.S. Taxation of Foreign-Source Corporate Income Harvard Business School Note...
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Martha Lagace
- 23 Aug 2004
- Research & Ideas
New Challenges for Long-Term Investors
money instrument matures, and there is no [guarantee] that rates will stay the same over time. That is, short-dated fixed income instruments are subject to "reinvestment risk" (or, "interest rate risk"). Over long...
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Keywords:
by Ann Cullen