Taxes - Publications - Faculty & Research

18 Jan 2012
News

Politics, Tax Code Said to Stymie U.S.

06 Feb 2015
News

U.S. corporate tax reform: why Obama’s good ideas don’t add up

24 Oct 2017
News

Tax Reform is on the Front Burner Again. Here’s Why You Should Care

24 Oct 2018
News

Is Retail Dying? Plus, How Are Companies Spending their Tax Cuts?

2011
Working Paper

Tax Policy and the Efficiency of U.S. Direct Investment Abroad

By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.

Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion among "tax expenditures" and occasional calls for its repeal. This paper analyzes the extent to which tax deferral and other... View Details

Keywords: Cash Flow; Investment Return; Foreign Direct Investment; Investment Funds; Policy; Taxation; United States

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January 2014
Article

Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies

By: Dina Pomeranz, Cristobal Marshall and Pamela Castellon

Reducing tax evasion is a key challenge for governments around the world, particularly in developing countries. This paper presents a methodology to generate information to optimize audit strategies. Randomly selected taxpayers receive a deterrence message. Comparing... View Details

Keywords: Lawfulness; Taxation; Chile

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14 Mar 2013
Working Paper Summaries

No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax

Keywords: by Dina Pomeranz

24 Feb 2012
News

Romney Tax Cut Proposal Relies on Rapid Growth Paired With Missing Details

April 2018
Article

The Power of Voice in Stimulating Morality: Eliciting Taxpayer Preferences Increases Tax Compliance

By: Cait Lamberton, Jan-Emmanuel De Neve and Michael I. Norton

Decisions about paying taxes represent one of the most common moral quandaries faced by citizens. In the present research, we argue that taxpayer compliance can be raised by increasing “voice”: allowing taxpayers to express non-binding preferences about the way their... View Details

Keywords: Morality; Public Policy; Ethics; Moral Sensibility; Taxation; Policy; Attitudes; Governance Compliance

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Book Review

Review of Global Tax Fairness edited by Thomas Pogge and Krishen Mehta

By: Matthew C. Weinzierl

This timely volume (Global Tax Fairness, edited by Thomas Pogge and Krishen Mehta) on the proper taxation of multinational enterprises argues that several feasible, near-term reforms could substantially narrow the scope for tax avoidance by closing information gaps,... View Details

Keywords: Taxation; Global Range; Policy; Fairness

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January 1984
Case

COMSERV Corp.: Software Capitalization and Tax Credits

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17 Jul 2012
News

Rivals clash on US corporate tax reform

07 Feb 2010
News

Private equity firms brace for tax battle

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