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  • All HBS Web  (519)
    • News  (22)
    • Research  (471)
    • Multimedia  (1)
  • Faculty Publications  (394)

Show Results For

  • All HBS Web  (519)
    • News  (22)
    • Research  (471)
    • Multimedia  (1)
  • Faculty Publications  (394)
← Page 10 of 519 Results →
  • March 24, 2010
  • Column

How to Design a Fair Bank Tax

By: Robert C. Pozen
Keywords: Design; Taxation
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Pozen, Robert C. "How to Design a Fair Bank Tax." FT.com (March 24, 2010).
  • 1994
  • Article

Energy Taxes and Aggregate Economic Activity

By: J. J. Rotemberg and Michael Woodford
Keywords: Taxation; Economics
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Rotemberg, J. J., and Michael Woodford. "Energy Taxes and Aggregate Economic Activity." Tax Policy and the Economy 8 (1994): 159–195.
  • March 2006
  • Article

The Demand for Tax Haven Operations

By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Keywords: Taxation
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Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "The Demand for Tax Haven Operations." Journal of Public Economics 90, no. 3 (March 2006): 513–531.
  • August 2005
  • Teaching Note

Tax-Motivated Film Financing at Rexford Studios (TN)

By: Mihir A. Desai, Gabriel L. Loeb, Mark Veblen and Kathleen Luchs
Keywords: Taxation; Finance; Motion Pictures and Video Industry
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Desai, Mihir A., Gabriel L. Loeb, Mark Veblen, and Kathleen Luchs. "Tax-Motivated Film Financing at Rexford Studios (TN)." Harvard Business School Teaching Note 206-011, August 2005.
  • February 2006
  • Article

Do Tax Havens Divert Economic Activity?

By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Keywords: Taxation; Economics
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Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Do Tax Havens Divert Economic Activity?" Economics Letters 90, no. 2 (February 2006): 219–224.
  • January 2014 (Revised November 2014)
  • Case

Legislative Choices for U.S. Corporate Tax Reform

By: Robert C. Pozen and Eric Lonstein
This case asks students to wear the hat of a policymaker to explore the politically charged issues around corporate tax reform in the U.S. View Details
Keywords: Tax Accounting; Policy-making; Political Economy; Policy; Taxation; United States
Citation
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Pozen, Robert C., and Eric Lonstein. "Legislative Choices for U.S. Corporate Tax Reform." Harvard Business School Case 314-090, January 2014. (Revised November 2014.)
  • 1978
  • Chapter

Comparative Mining Taxes

By: Louis T. Wells, Meyer Bucovetsky and Malcolm Gillis
Keywords: Mining; Taxation; Mining Industry
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Wells, Louis T., Meyer Bucovetsky, and Malcolm Gillis. "Comparative Mining Taxes." Chap. 5 in Taxation and Mining: Non-fuel Minerals in Bolivia and Other Countries, edited by Malcolm Gillis. Cambridge, MA: Ballinger Publishing Company, 1978.
  • November 2013 (Revised March 2014)
  • Technical Note

Tax Havens

By: Eric Werker, Sebastian Berardi, Stelios Elia, Omar Muakkassa and James Zumberge
Multinational corporations and wealthy individuals often use so-called tax havens to establish subsidiaries or holding companies in order to rebalance profits across borders with the primary purpose of lowering their effective tax rate. This note describes the use of... View Details
Keywords: Tax Havens; Saving; Taxation
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Werker, Eric, Sebastian Berardi, Stelios Elia, Omar Muakkassa, and James Zumberge. "Tax Havens." Harvard Business School Technical Note 714-019, November 2013. (Revised March 2014.)
  • April 5, 2011
  • Article

A Bond Backfire After Racing to Buy Long-term Treasuries and Sell Tax-exempt Funds

By: Robert C. Pozen and Theresa Hamacher
Keywords: Revenue; Taxation
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Pozen, Robert C., and Theresa Hamacher. "A Bond Backfire After Racing to Buy Long-term Treasuries and Sell Tax-exempt Funds." Washington Post (April 5, 2011).
  • November 24, 2009
  • Article

Homebuyer Tax Credits Threaten FHA

By: Robert C. Pozen
Keywords: Taxation; Credit
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Pozen, Robert C. "Homebuyer Tax Credits Threaten FHA." Wall Street Journal (November 24, 2009).
  • December 2003
  • Supplement

Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)

By: David F. Hawkins
Keywords: Taxation; Valuation; Information Technology Industry
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Hawkins, David F. "Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)." Harvard Business School Spreadsheet Supplement 104-703, December 2003.
  • 1999
  • Article

Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition

By: M. A. Desai
Keywords: Taxation; Competition
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Desai, M. A. "Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition." Proceedings of the Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (1999): 176–187.
  • March 2002
  • Article

Do After-tax Returns Affect Mutual Fund Inflows?

Keywords: Taxation; Investment
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Bergstresser, Daniel B., and James Poterba. "Do After-tax Returns Affect Mutual Fund Inflows?" Journal of Financial Economics 63, no. 3 (March 2002): 381–414.
  • August 1988 (Revised September 1991)
  • Case

Tax Related Crimes

By: Henry B. Reiling
Keywords: Taxation; Crime and Corruption
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Reiling, Henry B. "Tax Related Crimes." Harvard Business School Case 289-017, August 1988. (Revised September 1991.)
  • March 1993 (Revised November 1993)
  • Teaching Note

Taxing Situations: Two Cases on Income Taxes and Financial Reporting TN

By: William J. Bruns Jr.
Teaching Note for (9-191-071). View Details
Keywords: Taxation; Financial Reporting
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Bruns, William J., Jr. "Taxing Situations: Two Cases on Income Taxes and Financial Reporting TN." Harvard Business School Teaching Note 193-127, March 1993. (Revised November 1993.)
  • August 2009
  • Article

Corporate Tax Avoidance and Firm Value

By: Mihir Desai and D. Dharmapala
Keywords: Taxation; Business Ventures; Value
Citation
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Desai, Mihir, and D. Dharmapala. "Corporate Tax Avoidance and Firm Value." Review of Economics and Statistics 91, no. 3 (August 2009): 537–546.
  • September 2004
  • Article

Sharing The Spoils: Taxing International Human Capital Flows

By: M. A. Desai, Devesh Kapur and John McHale
Keywords: Taxation; Human Capital
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Desai, M. A., Devesh Kapur, and John McHale. "Sharing The Spoils: Taxing International Human Capital Flows." International Tax and Public Finance 11, no. 5 (September 2004): 663–693.
  • October 2011 (Revised October 2011)
  • Supplement

Barack Obama and the Bush Tax Cuts (B)

By: Matthew Weinzierl and Jacob Kuipers
President Obama signs a major fiscal stimulus package and then must debate whether to extend the Bush tax cuts.
Instructors may also obtain a Teaching Note, written by this case supplement's author, that provides suggestions for using this case supplement... View Details
Keywords: Taxation; Government and Politics; United States
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Weinzierl, Matthew, and Jacob Kuipers. "Barack Obama and the Bush Tax Cuts (B)." Harvard Business School Supplement 712-012, October 2011. (Revised October 2011.)
  • January 2009 (Revised October 2011)
  • Teaching Note

Barack Obama and the Bush Tax Cuts (A) (TN)

By: Matthew C. Weinzierl and Eric D. Werker
Teaching Note for 709037. View Details
Keywords: Government and Politics; Taxation
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Weinzierl, Matthew C., and Eric D. Werker. "Barack Obama and the Bush Tax Cuts (A) (TN)." Harvard Business School Teaching Note 709-049, January 2009. (Revised October 2011.)
  • September 2005 (Revised January 2006)
  • Supplement

Restating Revenues and Earnings at INVESTools, Inc. (C)

By: Michael D. Kimbrough and F. Warren McFarlan
Keywords: Business Earnings; Taxation
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Kimbrough, Michael D., and F. Warren McFarlan. "Restating Revenues and Earnings at INVESTools, Inc. (C)." Harvard Business School Supplement 106-011, September 2005. (Revised January 2006.)
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