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- All HBS Web
(265)
- News (60)
- Research (159)
- Events (2)
- Multimedia (2)
- Faculty Publications (50)
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- 29 Jun 2012
- Working Paper Summaries
Trade Credit and Taxes
- March 2016
- Article
Trade Credit and Taxes
By: Mihir Desai, C. Fritz Foley and James R. Hines Jr.
This paper analyzes the extent to which firms use trade credit to reallocate capital in response to tax incentives. Tax-induced differences in pretax returns encourage the use of trade credit to reallocate capital from firms facing low tax rates to those facing high... View Details
Desai, Mihir, C. Fritz Foley, and James R. Hines Jr. "Trade Credit and Taxes." Review of Economics and Statistics 98, no. 1 (March 2016): 132–139.
- 24 Nov 2009
- News
Homebuyer Tax Credits Threaten the FHA
- 2008
- Working Paper
Investable Tax Credits: The Case of the Low Income Housing Tax Credit
By: Mihir A. Desai, Dhammika Dharmapala and Monica Singhal
The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs "investable" tax credits to spur production of low-income rental housing. While it has grown into the largest source of new affordable housing in the U.S. and its... View Details
Keywords: Investment; Governing Rules, Regulations, and Reforms; Taxation; Housing; Renting or Rental; United States
Desai, Mihir A., Dhammika Dharmapala, and Monica Singhal. "Investable Tax Credits: The Case of the Low Income Housing Tax Credit." NBER Working Paper Series, No. 14149, June 2008.
- October 20, 2007
- Article
A Global Tax Credit
By: Justin Muzinich and Eric D. Werker
Muzinich, Justin, and Eric D. Werker. "A Global Tax Credit." Op-ed. New York Times (October 20, 2007).
- 20 Oct 2007
- News
A Global Tax Credit
- November 24, 2009
- Article
Homebuyer Tax Credits Threaten FHA
By: Robert C. Pozen
Pozen, Robert C. "Homebuyer Tax Credits Threaten FHA." Wall Street Journal (November 24, 2009).
- 2025
- Working Paper
Tax Planning, Illiquidity, and Credit Risks: Evidence from DeFi Lending
By: Lisa De Simone, Peiyi Jin and Daniel Rabetti
This study establishes a plausible causal link between tax-planning-induced illiquidity and credit risks in lending markets. Exploiting an exogenous tax shock imposed by the Internal Revenue Service (IRS) on cryptocurrency gains, along with millions of transactions in... View Details
Keywords: Cryptocurrency; Taxation; Financial Liquidity; Credit; Financing and Loans; Financial Markets
De Simone, Lisa, Peiyi Jin, and Daniel Rabetti. "Tax Planning, Illiquidity, and Credit Risks: Evidence from DeFi Lending." Working Paper, February 2025.
- 02 Aug 2021
- News
Missing Voices in the Child Tax Credit Frenzy — Parents
- January 1984
- Case
COMSERV Corp.: Software Capitalization and Tax Credits
Vitale, Michael R. "COMSERV Corp.: Software Capitalization and Tax Credits." Harvard Business School Case 184-085, January 1984.
- August 2, 2021
- Other Article
Missing Voices in the Child Tax Credit Frenzy—Parents
By: Peter Tufano and Daniel Schneider
Tufano, Peter, and Daniel Schneider. "Missing Voices in the Child Tax Credit Frenzy—Parents." The Hill (August 2, 2021).
- Article
Don't Expect Much from the R&D Tax Credit
By: Amar Bhidé
Bhidé, Amar. "Don't Expect Much from the R&D Tax Credit." Wall Street Journal (September 11, 2010), A15.
- May 2012 (Revised July 2012)
- Case
Credit Unions: The Future of the Cooperative Financial Institution
By: Robert C. Pozen and Grace Hou
Credit unions are a specialized type of depository institution with a cooperative, non-profit structure and a federal tax exemption. They originated as small, cooperative institutions with an emphasis on uncollateralized consumer lending to the unbanked... View Details
Pozen, Robert C., and Grace Hou. "Credit Unions: The Future of the Cooperative Financial Institution." Harvard Business School Case 312-131, May 2012. (Revised July 2012.)
- 01 Dec 2011
- News
A Modest Tax Proposal
these jurisdictions. But the 20 percent levy should be reduced to reflect any taxes paid by US multinationals in low-tax jurisdictions. If a foreign subsidiary of an American corporation pays some tax in a... View Details
Affordable Housing and Low Income Housing Tax Credits
This background note explores the basic themes surrounding the government's approach to providing housing: namely its shift from a supplier and builder of affordable housing to an approach that focuses on demand-side solutions and indirect subsidies to private... View Details
- Article
Survive Another Day: Using Changes in the Composition of Investments to Measure the Cost of Credit Constraints
By: Luis Garicano and Claudia Steinwender
We introduce a novel empirical strategy to measure the size of credit shocks. Theoretically, we show that credit shocks reduce the value of long-term relative to short-term investments. Empirically, we can therefore compare the reduction of long-term relative to... View Details
Keywords: Credit Constraints; Credit Crunch; Spain; Investment Behavior; Credit Squeeze; Financial Crisis; Economic Growth; Investment; Credit; Manufacturing Industry; Spain; European Union
Garicano, Luis, and Claudia Steinwender. "Survive Another Day: Using Changes in the Composition of Investments to Measure the Cost of Credit Constraints." Review of Economics and Statistics 98, no. 5 (December 2016): 913–924.
- February 1988
- Article
One-Time Credits and Investor Difficulties: The New FASB Tax Statement
By: David F. Hawkins
- 13 Aug 2021
- News
New Child Tax Credit Should Be a Call to Action for Banks
- January 2023
- Case
EKI Energy Services: One Billion Carbon Credits
By: George Serafeim
Within nine months from the time of its Initial Public Offering (IPO) in April of 2021, EKI Energy Services (EKI) shares had increased by more than 8,000%. Equally explosive was the growth of the company’s revenues and Earnings Before Interest, Taxes and Depreciation... View Details
Keywords: Carbon Credits; Carbon Emissions; Growth; Business Analysis; Environmental Sustainability; Corporate Valuation; Climate Change; Accounting; Valuation; Transition; Renewable Energy; Analysis; Product Positioning; India
Serafeim, George. "EKI Energy Services: One Billion Carbon Credits." Harvard Business School Case 123-060, January 2023.
- June 2014 (Revised April 2015)
- Background Note
Affordable Housing and Low-Income Housing Tax Credits in the United States
By: Arthur I Segel and Nicolas P. Retsinas
This background note explores the basic themes surrounding the government's approach to providing housing: namely its shift from a supplier and builder of affordable housing to an approach that focuses on demand-side solutions and indirect subsidies to private... View Details
Segel, Arthur I., and Nicolas P. Retsinas. "Affordable Housing and Low-Income Housing Tax Credits in the United States." Harvard Business School Background Note 214-107, June 2014. (Revised April 2015.)