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Show Results For
- All HBS Web
(918)
- People (4)
- News (227)
- Research (496)
- Events (2)
- Multimedia (1)
- Faculty Publications (128)
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- March 6, 2006
- Article
Taxing Corporate Capital Gains
By: Mihir A. Desai
Desai, Mihir A. "Taxing Corporate Capital Gains." Tax Notes 110 (March 6, 2006): 1079–1092.
- 1978
- Chapter
The Taxation of Capital Gains
By: Jerry R. Green
Green, Jerry R. "The Taxation of Capital Gains." In Federal Tax Reform: Myths and Realities, edited by Michael J. Boskin. San Francisco: Institute for Contemporary Studies, 1978.
- August 1985
- Case
Capital Gains Tax Cut of 1978
By: Michael G. Rukstad and Nancy F. Koehn
Rukstad, Michael G., and Nancy F. Koehn. "Capital Gains Tax Cut of 1978." Harvard Business School Case 386-060, August 1985.
- June 2006
- Article
Capital Gain Tax Overhang and Price Pressure
Jin, Li. "Capital Gain Tax Overhang and Price Pressure." Journal of Finance 61, no. 3 (June 2006): 1399–1430.
- 2004
- Article
The Character and Determinants of Corporate Capital Gains
By: Mihir A. Desai and William M. Gentry
Keywords: Profit
Desai, Mihir A., and William M. Gentry. "The Character and Determinants of Corporate Capital Gains." Tax Policy and the Economy 18 (2004): 1–36.
Unanticipated Gains
Social capital theorists have shown that some people do better than others in part because they enjoy larger, more supportive, or otherwise more useful networks. But why do some people have better networks than others?
Unanticipated Gains argues... View Details- Article
Optimal Capital-Gains Taxation under Limited Information
By: Jerry R. Green and Eytan Sheshinski
Taxation of capital gains at realization may distort individuals' decisions regarding holding or selling during an asset's lifetime. This creates the problem of designing a tax structure for capital gains so as to induce efficient patterns of holding and selling.... View Details
Green, Jerry R., and Eytan Sheshinski. "Optimal Capital-Gains Taxation under Limited Information." Journal of Political Economy 86, no. 6 (December 1978): 1143–1158.
- September 2019
- Article
Household Matters: Revisiting the Returns to Capital Among Female Microentrepreneurs
By: Arielle Bernhardt, Erica Field, Rohini Pande and Natalia Rigol
Multiple field experiments report positive financial returns to capital shocks for male and not female microentrepreneurs. But these analyses overlook the fact that female entrepreneurs often reside with male entrepreneurs. Using data from experiments in India, Sri... View Details
Bernhardt, Arielle, Erica Field, Rohini Pande, and Natalia Rigol. "Household Matters: Revisiting the Returns to Capital Among Female Microentrepreneurs." American Economic Review: Insights 1, no. 2 (September 2019): 141–160.
- September 2011 (Revised July 2012)
- Case
Khosla Ventures: Biofuels Gain Liquidity
By: Joseph B. Lassiter III, William A. Sahlman, Alison Berkley Wagonfeld and Evan Richardson
Samir Kaul, a Partner at Khosla Ventures, looked out his office window. It was late June, 2011, and like almost every day in Menlo Park, the sun was shining. Kaul was reflecting on what had been a very positive 10 months in the venture capital business. Over that span,... View Details
Keywords: Venture Capital; Financial Strategy; Business or Company Management; Partners and Partnerships; Product Development; Investment Portfolio; Financial Services Industry
Lassiter, Joseph B., III, William A. Sahlman, Alison Berkley Wagonfeld, and Evan Richardson. "Khosla Ventures: Biofuels Gain Liquidity." Harvard Business School Case 812-035, September 2011. (Revised July 2012.)
- 01 Apr 2001
- News
New Ventures New Gains
help them with the nuts and bolts of starting their own business, and pitching their final plan to a panel of real-world venture capitalists and entrepreneurs, HBS Business Plan Contest participants gain a unique, out-of-classroom... View Details
- December 2020
- Article
Stock Market Returns and Consumption
By: Marco Di Maggio, Amir Kermani and Kaveh Majlesi
This paper employs Swedish data containing security level information on households' stock holdings to investigate how consumption responds to changes in stock market returns. We exploit households’ portfolio weights in previous years as an instrument for actual... View Details
Keywords: Capital Gain; Dividend Income; Consumption; Near-rational Behavior; Investment Return; Household; Spending; Behavior
Di Maggio, Marco, Amir Kermani, and Kaveh Majlesi. "Stock Market Returns and Consumption." Journal of Finance 75, no. 6 (December 2020): 3175–3219. (DFA Distinguished Paper Prize.)
- 01 Jun 2014
- News
Research Brief: Capitol Gains
legislation's repercussions or figure out how to systematically capitalize on it." To further explain his model, Cohen cites this year's controversial farm bill, which passed in the Senate by a vote of 68 to 32, with support from 83... View Details
- October 2019 (Revised January 2020)
- Case
NewView Capital and Venture Capital Secondaries
By: Shai Bernstein, Ramana Nanda and Allison Ciechanover
While still a general partner at Silicon Valley–based New Enterprise Associates (NEA), Ravi Viswanathan considered the challenges presented by evolving market dynamics in the venture capital space. Startups were staying private longer, which led to limited partners... View Details
Bernstein, Shai, Ramana Nanda, and Allison Ciechanover. "NewView Capital and Venture Capital Secondaries." Harvard Business School Case 820-038, October 2019. (Revised January 2020.)
- 12 Jul 2020
- Working Paper Summaries
Sticky Capital Controls
- 1979
- Article
Approximating the Efficiency Gain of Tax Reforms
By: Jerry R. Green and Eytan Sheshinski
Proper analysis of tax reform requires evaluation of the welfare effects induced by a change from one tax system to another. We present two methods for estimating these changes using only local information pertaining to an initial equilibrium with distortive taxes. It... View Details
Green, Jerry R., and Eytan Sheshinski. "Approximating the Efficiency Gain of Tax Reforms." Journal of Public Economics 11, no. 2 (1979): 179–195.
- Article
Do Group Dynamics Influence Social Capital Gains Among Microfinance Clients? Evidence from a Randomized Experiment in Urban India
By: Natalia Rigol, Benjamin Feigenberg, Erica Field, Rohini Pande and Shayak Sarkar
Rigol, Natalia, Benjamin Feigenberg, Erica Field, Rohini Pande, and Shayak Sarkar. "Do Group Dynamics Influence Social Capital Gains Among Microfinance Clients? Evidence from a Randomized Experiment in Urban India." Journal of Policy Analysis and Management 33, no. 4 (Fall 2014): 932–949.
- February 2019 (Revised November 2023)
- Case
Rent-a-Center/Vintage Capital
By: Guhan Subramanian and Caeden Brynie
Christopher Korst, General Counsel for Rent-A-Center (RAC), looked at the time. It was late in the evening on December 17, 2018, yet no notice of extension had come from Vintage Capital. In June, Vintage had agreed to buy RAC for $15 per share in cash, amounting to... View Details
Subramanian, Guhan, and Caeden Brynie. "Rent-a-Center/Vintage Capital." Harvard Business School Case 919-031, February 2019. (Revised November 2023.)
- 2015
- Working Paper
Executives' Financial Preferences and Shareholder Tax Outcomes
By: Gerardo Pérez Cavazos and Andreya M. Perez-Silva
We demonstrate that executives’ personal financial preferences impact both layers of shareholder taxes, corporate taxes and corporate payouts. We reconstruct executives’ insider equity portfolios to quantify their personal incentives and analyze stock sales that reveal... View Details
Keywords: Executives; Capital Gain; Dividends; Effective Tax Rate; Tax Avoidance; Taxation; Management Teams; Business and Shareholder Relations
Pérez Cavazos, Gerardo, and Andreya M. Perez-Silva. "Executives' Financial Preferences and Shareholder Tax Outcomes." Harvard Business School Working Paper, No. 16-034, September 2015.
- 17 Feb 2011
- Working Paper Summaries