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(1,758)
- People (2)
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- Multimedia (43)
- Faculty Publications (554)
Show Results For
- All HBS Web
(1,758)
- People (2)
- News (515)
- Research (951)
- Events (10)
- Multimedia (43)
- Faculty Publications (554)
- 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).
- 13 Jan 2003
- News
The Tax Cut That Could Pay Dividends
- 11 Mar 2011
- News
Economists: Tax holiday not a jobs machine
- 18 Jan 2012
- News
Politics, Tax Code Said to Stymie U.S.
- 24 Oct 2018
- News
Is Retail Dying? Plus, How Are Companies Spending their Tax Cuts?
- 24 Oct 2017
- News
Tax Reform is on the Front Burner Again. Here’s Why You Should Care
- 06 Feb 2015
- News
U.S. corporate tax reform: why Obama’s good ideas don’t add up
- 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
Lamberton, Cait, Jan-Emmanuel De Neve, and Michael I. Norton. "The Power of Voice in Stimulating Morality: Eliciting Taxpayer Preferences Increases Tax Compliance." Special Issue on Marketplace Morality. Journal of Consumer Psychology 28, no. 2 (April 2018): 310–328.
- 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
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad." NBER Working Paper Series, No. 17202, July 2011.
- 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
Pomeranz, Dina, Cristobal Marshall, and Pamela Castellon. "Randomized Tax Enforcement Messages: A Policy Tool for Improving Audit Strategies." Tax Administration Review, no. 36 (January 2014): 1–21.
- 14 Mar 2013
- Working Paper Summaries
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
Keywords: by Dina Pomeranz
- January 13, 2003
- Other Article
The Tax Cut That Could Pay Dividends
Keywords: Strategy
Porter, Michael E. "The Tax Cut That Could Pay Dividends." FT.com (January 13, 2003).
- 2003
- Article
The Divergence Between Book and Tax Income
By: Mihir A. Desai
Keywords: Taxation
Desai, Mihir A. "The Divergence Between Book and Tax Income." Tax Policy and the Economy 17 (2003): 169–206. (Issue edited by James M. Poterba. This paper is a revision of NBER Working Paper 8866, entitled The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation. [For a profile of this research from The New York Times, see here. For a profile of this research from The Economist, see here.].)
- 19 Dec 2013
- News
Making the Case for Corporate Tax Reform
- 24 Jul 2008
- News
Senate Panel Will Probe a Tax Haven
- 15 Dec 2011
- News
R & D tax cut could expire
- 23 Oct 2017
- HBS Seminar
Sean Kennedy, Revenue Irish Tax and Customs
- 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.