Corporate Income Tax - Publications - Faculty & Research

28 Sep 2010
News

Hey Big Spenders: The Trickle-Down Argument

30 Dec 2014
Working Paper Summaries

Return on Political Investment in the American Jobs Creation Act of 2004

Keywords: by Hui Chen, Katherine Gunny & Karthik Ramanna

June 2004 (Revised March 2005)
Background Note

Question of LIFO or FIFO, The; Which Is Preferable?

By: William J. Bruns Jr. and Sharon M. Bruns

Discusses the advantages and disadvantages of alternative inventory flow assumptions allowed in the United States. A single exhibit shows that in Year 2, a company using LIFO in Year 1 could report higher net income by switching to FIFO at a cost of higher income... View Details

Keywords: Cost Accounting; Taxation; Revenue

Citation

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05 Jul 2006
Research & Ideas

Reinventing the Dowdy Savings Bond

year comes in the form of an income tax refund. In 2001, the IRS returned $78 billion to families making less than $30,000 annually, for an average return of $1,546 per filer. To Tufano, that check suggested... View Details

Keywords: by Julia Hanna; Banking; Financial Services

11 Jan 2012
News

Business the solution to social inequities

15 Aug 2014
News

Getting a handle on inversion

Mihir A. Desai

Mihir A. Desai is the Mizuho Financial Group Professor of Finance at Harvard Business School and a Professor of Law at Harvard Law School. He received his Ph.D. in political economy from Harvard... View Details

December 2008
Case

Merrimack Tractors and Mowers: LIFO or FIFO?

By: William J. Bruns Jr., Sharon Bruns and Susan S. Hameling

At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem,... View Details

Keywords: International; Financial; Reporting; Standards; Inventory; Business Ethics; Assets; Valuation; Ethics; Taxation; Financial Reporting; Manufacturing Industry

Citation

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22 Jul 2014
News

Professor Mihir Desai goes to Capitol Hill

14 May 2015
News

A senseless subsidy

01 Jan 2012
News

Gingrich's frightening fiscal fantasies

19 Aug 2009
Working Paper Summaries

Optimal Taxation in Theory and Practice

Keywords: by N. Gregory Mankiw, Matthew Weinzierl & Danny Yagan

November 2000
Background Note

Note on Employee Stock Ownership Plans (ESOPs) and Phantom Stock Plans

By: Dwight B. Crane and Indra Reinbergs

Provides a brief overview of employee stock ownership plans (ESOPs) and phantom stock plans for owners of closely held companies. ESOPs can be used as a tool of corporate financing, and can provide employees with ownership interests. Phantom stock plans can reward... View Details

Keywords: Financing and Loans; Employee Stock Ownership Plan; Motivation and Incentives; Management Teams; Corporate Governance; Ownership Stake; Taxation

Citation

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26 Jun 2012
First Look

First Look: June 26

facilitating social comparison among agents. Overall, the findings demonstrate the power of non-financial rewards to motivate agents in settings where there are limits to the use of financial incentives. Download the paper: http://www.hbs.edu/research/pdf/12-008.pdf... View Details

Keywords: Sean Silverthorne

28 Oct 2014
First Look

First Look: October 28

conditions under which this will occur and provide strong empirical evidence for such behavior by exploiting a natural experiment in Ecuador. We find that when firms are notified by the tax authority about detected revenue discrepancies... View Details

Keywords: Carmen Nobel

October 2004
Article

Are Politicians Really Paid Like Bureaucrats?

By: Rafael Di Tella and Raymond Fisman

We provide the first empirical analysis of gubernatorial pay. Using U.S. data for 1950-90, we document substantial variation in the wages of politicians, both across states and overtime. Gubernatorial wages respond to changes in state income per capita and taxes. We... View Details

Keywords: Government and Politics; Compensation and Benefits

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13 Jul 2012
Working Paper Summaries

De Gustibus non est Taxandum: Theory and Evidence on Preference Heterogeneity and Redistribution

Keywords: by Benjamin Lockwood & Matthew Weinzierl

Article

Do Strong Fences Make Strong Neighbors?

By: Mihir Desai and Dhammika Dharmapala

Many features of U.S. tax policy towards multinational firms-including the governing principle of capital export neutrality, the byzantine system of expense allocation, and anti-inversion legislation-reflect the intuition that building "strong fences" around the United... View Details