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(516)
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Show Results For
- All HBS Web
(516)
- News (22)
- Research (473)
- Multimedia (1)
- Faculty Publications (391)
- December 2013 (Revised June 2014)
- Case
Choosing a Charitable Giving Vehicle
By: Robert C. Pozen, Mayur Desai and Maura A. Graul
Elaine White is an accountant advising two couples, the Carsons and the Bradleys, regarding their charitable giving options and related tax strategies. The Carsons are an upper-middle class family with $295,000 in income, a moderate amount of deductions, and... View Details
Keywords: Charitable Giving; Tax Accounting; Tax Strategy; Public Charities; Foundations; Charity; Charitable Remainder Trusts; Charitable Lead Trusts; Donor-Advised Funds; Pooled Income Funds; Taxation; Philanthropy and Charitable Giving; United States
Pozen, Robert C., Mayur Desai, and Maura A. Graul. "Choosing a Charitable Giving Vehicle." Harvard Business School Case 314-073, December 2013. (Revised June 2014.)
- November 2020
- Article
The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth
By: Urooj Khan, Suresh Nallareddy and Ethan Rouen
We investigate the relation between the growth in corporate profits and the overall U.S. economy, focusing on the impact of the U.S. corporate tax regime on this relation. We document that the growth of corporate profits, on average, has outpaced the growth of the... View Details
Keywords: Taxes; Gdp; Corporate Profits; American Jobs Creation Act Of 2004; Taxation; Economic Growth; Profit; United States
Khan, Urooj, Suresh Nallareddy, and Ethan Rouen. "The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth." Management Science 66, no. 11 (November 2020): 5427–5447.
- Article
How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments
By: Ilyana Kuziemko, Michael I. Norton, Emmanuel Saez and Stefanie Stantcheva
We analyze randomized online survey experiments providing interactive, customized information on U.S. income inequality, the link between top income tax rates and economic growth, and the estate tax. The treatment has large effects on views about inequality but only... View Details
Kuziemko, Ilyana, Michael I. Norton, Emmanuel Saez, and Stefanie Stantcheva. "How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments." American Economic Review 105, no. 4 (April 2015): 1478–1508.
- December 1996
- Article
New IAS Standard: Accounting for Income Taxes
By: David F. Hawkins
Hawkins, David F. "New IAS Standard: Accounting for Income Taxes." Accounting Bulletin, no. 44 (December 1996).
- 1987
- Chapter
Amnesty, Enforcement, and Tax Policy
By: Dutch Leonard and Richard J. Zeckhauser
Leonard, Dutch, and Richard J. Zeckhauser. "Amnesty, Enforcement, and Tax Policy." In Tax Policy and the Economy, Volume 1, edited by Lawrence Summers, 55–85. NBER and MIT Press Journals, 1987.
- December 2004
- Article
Foreign Direct Investment in a World of Multiple Taxes
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Foreign Direct Investment in a World of Multiple Taxes." Journal of Public Economics 88, no. 12 (December 2004): 2727–2744. (This paper is a revised version of HBS Working Paper 03-047 and NBER Working Paper no. 8840.)
- April 1996 (Revised January 2006)
- Case
Times Mirror Company PEPS Proposal Review
By: Peter Tufano
Times Mirror Co. (TMC) owns a substantial block of Netscape common stock purchased prior to Netscape's IPO, on which it has substantial unrealized gains. TMC is restricted from selling the stock in a public offering and is therefore considering a proposal by Morgan... View Details
Keywords: Risk Management; Stocks; Taxation; Corporate Finance; Telecommunications Industry; Media and Broadcasting Industry; United States
Tufano, Peter, and Cameron Poetzscher. "Times Mirror Company PEPS Proposal Review." Harvard Business School Case 296-089, April 1996. (Revised January 2006.)
- September 1984 (Revised July 2005)
- Case
Higgins v. Commissioner
By: Henry B. Reiling
Discusses the issue of whether an activity is a trade or business. The Court held that the taxpayer's very substantial stock and bond portfolio management activities were not a trade or business, whereas the taxpayer's real estate activities did constitute a trade or... View Details
Reiling, Henry B. "Higgins v. Commissioner." Harvard Business School Case 285-008, September 1984. (Revised July 2005.)
- March 1984 (Revised October 2005)
- Case
James vs. United States
By: Henry B. Reiling
The U.S. Supreme Court reconsiders two basically inconsistent prior Supreme Court decisions, overrules one and states that illegally acquired income must be reported. View Details
Keywords: Courts and Trials; Crime and Corruption; Judgments; Taxation; Public Administration Industry; United States
Reiling, Henry B. "James vs. United States." Harvard Business School Case 284-073, March 1984. (Revised October 2005.)
- 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.
- 2017
- Working Paper
The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth
By: Urooj Khan, Suresh Nallareddy and Ethan Rouen
We investigate the relation between the growth in corporate profits and the overall U.S. economy, focusing on the impact of the U.S. corporate tax regime on this relation. We document that the growth of corporate profits, on average, has outpaced the growth of the... View Details
Keywords: Taxes; Gdp; Corporate Profits; American Jobs Creation Act Of 2004; Taxation; Economic Growth; Profit; United States
Khan, Urooj, Suresh Nallareddy, and Ethan Rouen. "The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth." Harvard Business School Working Paper, No. 18-006, July 2017.
- February 2014
- Teaching Note
Advising Families on Estate Planning
By: Robert C. Pozen
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple... View Details
- January 2014 (Revised June 2014)
- Case
Advising Families on Estate Planning
By: Robert C. Pozen and Lucas W. Goodman
Sean Warrick is an estate planning adviser at Hellwig & Macon. He is preparing for meetings with two clients. His first clients are Peggy and David Bartley, a professional married couple of moderate wealth. His second clients are Ray and Michelle Polanski, a couple... View Details
Keywords: Estate Planning; Estate Tax; Gift Tax; Generation Skipping Tax; Tax Accounting; Tax Strategy; Taxes; Taxation; Retirement; United States
Pozen, Robert C., and Lucas W. Goodman. "Advising Families on Estate Planning." Harvard Business School Case 314-088, January 2014. (Revised June 2014.)
- January 2008 (Revised April 2008)
- Teaching Note
Transformation at the IRS (TN)
By: Frances X. Frei and Amy C. Edmondson
Teaching Note for [603010]. View Details
- 2001
- Article
Exchange Rates and Tax-Based Promotion
By: M. A. Desai and James R. Hines Jr.
Desai, M. A., and James R. Hines Jr. "Exchange Rates and Tax-Based Promotion." Proceedings of the Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (2001).
- winter 2006
- Article
Corporate Social Responsibility and Taxation: The Missing Link
By: Mihir A. Desai and Dhammika Dharmapala
Desai, Mihir A., and Dhammika Dharmapala. "Corporate Social Responsibility and Taxation: The Missing Link." Leading Perspectives (winter 2006).
- November 2021
- Article
A Salient Sugar Tax Decreases Sugary Drink Buying
By: Grant E. Donnelly, Paige Guge, Ryan Howell and Leslie John
Many governments have introduced sugary drink excise taxes to reduce purchasing and consumption of such drinks; however, they do not typically stipulate how such taxes should be communicated at point-of-purchase. Historical, field, and experimental data entailing over... View Details
Keywords: Decision-making; Open Data; Open Materials; Preregistered; Health; Policy; Taxation; Consumer Behavior; Decision Making
Donnelly, Grant E., Paige Guge, Ryan Howell, and Leslie John. "A Salient Sugar Tax Decreases Sugary Drink Buying." Psychological Science 32, no. 11 (November 2021): 1830–1841.
- August 2008
- Background Note
Divisive Reorganizations
By: Henry B. Reiling and Kevin Wall
The note (1) describes "spin-offs" and "split-offs," (2) summarizes the requirements to qualify for tax postponement, and (3) identifies the public policy considerations justifying this favorable treatment. View Details
Reiling, Henry B., and Kevin Wall. "Divisive Reorganizations." Harvard Business School Background Note 209-042, August 2008.
- October 2005
- Background Note
Tax Impropriety: Judicial Sanctions and Professional Repercussions
By: Henry B. Reiling, Catherine M. Conneely, Frank Bruno and Kevin Wall
Examines the case histories of high-profile individuals who failed to meet their tax obligations, the judicial sanctions carried out against them, and the repercussions on their professional and personal lives. View Details
Reiling, Henry B., Catherine M. Conneely, Frank Bruno, and Kevin Wall. "Tax Impropriety: Judicial Sanctions and Professional Repercussions." Harvard Business School Background Note 206-036, October 2005.