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  • 2025
  • Working Paper

Extractive Taxation and the French Revolution

By: Tommaso Giommoni, Gabriel Loumeau and Marco Tabellini
We study the fiscal determinants of the French Revolution, exploiting plausibly exogenous variation in the salt tax—a large source of royal revenues and one of the most extractive forms of taxation of the Ancien Régime. Implementing a Regression Discontinuity... View Details
Keywords: Extractive Taxation; Regime Change; French Revolution; State Capacity
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  • 2016
  • Chapter

Fiscal Issues for Cross-Border Natural Resource Projects

By: Joseph Bell and Jasmina Chauvin
Projects that cross national boundaries give rise to the complex question of how the project's taxable income should be allocated among the national entities. This chapter utilizes a hypothetical mining project with the mine and infrastructure in two different... View Details
Keywords: Extractive Industries; Business ＆ Government Relations; Transfer Pricing; Taxation; Infrastructure; Cross-Cultural and Cross-Border Issues; Business and Government Relations; Mining Industry
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  • Research Summary

Current research

Professor Pomeranz's research is situated at the intersection of development economics and public finance. Her current work focuses in particular on corporate taxation and public procurement, the two key ways in which government finance affects firms and entrepreneurs.... View Details
  • December 1984 (Revised July 2005)
  • Case

Burnet vs. Logan

By: Henry B. Reiling
The taxpayer sold mining company stocks and was to be paid royalty as ore was extracted from the corporation's mine. Because the factual issues of whether ore would be extracted and, if so, how much and when were so indeterminate, the court held that the contract right... View Details
Keywords: Taxation; Law Enforcement; Asset Management; Valuation; Policy; Mining Industry
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    Jerry R. Green

    Jerry R. Green

    David A. Wells Professor of Political Economy

    John Leverett Professor in the University

    Harvard University

     

    Jerry Green is the John Leverett Professor in the University and the David A. Wells... View Details

    Keywords: aerospace; education industry; insurance industry; professional services
    • 08 Nov 2016
    • First Look

    November 8, 2016

    foods, which had previously been colored with dyes extracted from natural plants and organic minerals, helping them to achieve mass production and mass marketing. Color was easier to control, reproduce, and commoditize than other sensory... View Details
    Keywords: Sean Silverthorne
    • Web

    Students on the Job Market - Doctoral

    optimal export taxes depend on a trade-off between the good's military centrality and its distortion centrality. Military centrality is a network-adjusted sales share to the foreign military; distortion centrality reflects taxation... View Details
    • Research Summary

    The Institutional Foundations of Lending: Indirect Regulation and State-Building

    The Institutional Foundations of Lending: Indirect Regulation and State-Building makes two main theoretical contributions to the scholarship on credit markets and institutional development. First, the book demonstrates that opportunistic lenders can take... View Details
    • 07 May 2014
    • What Do You Think?

    How Should Wealth Be Redistributed?

    case for taxation. "Democracy has long been for sale; in fact, bought and paid for taxes have to be properly extracted and redistributed." Others suggested how this could be done. For example, Alan Kalake proposed that... View Details
    Keywords: by James Heskett
    • Web

    Print View - Course Catalog

    private sector dealmaking inform public and not-for-profit sector negotiations and vice versa. The objective of this approach is to extract highly practical lessons from studying the world’s greatest negotiators at work on their most... View Details