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  • All HBS Web  (1,239)
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    • News  (317)
    • Research  (741)
    • Events  (4)
    • Multimedia  (18)
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Show Results For

  • All HBS Web  (1,239)
    • People  (1)
    • News  (317)
    • Research  (741)
    • Events  (4)
    • Multimedia  (18)
  • Faculty Publications  (276)
← Page 13 of 1,239 Results →
  • 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
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Bruns, William J., Jr., and Sharon M. Bruns. "Question of LIFO or FIFO, The; Which Is Preferable?" Harvard Business School Background Note 104-087, June 2004. (Revised March 2005.)
  • 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
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    Bruns, William J., Jr., Sharon Bruns, and Susan S. Hameling. "Merrimack Tractors and Mowers: LIFO or FIFO?" Harvard Business School Brief Case 083-217, December 2008.
    • 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
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    Crane, Dwight B., and Indra Reinbergs. "Note on Employee Stock Ownership Plans (ESOPs) and Phantom Stock Plans." Harvard Business School Background Note 201-034, November 2000.
    • 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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    Di Tella, Rafael, and Raymond Fisman. "Are Politicians Really Paid Like Bureaucrats?" Journal of Law & Economics 47, no. 2 (October 2004): 477–514.
    • 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
    Keywords: International Taxation; Initial Public Offerings; Foreign Portfolio Investment; Policy; Taxation; Multinational Firms and Management; Globalized Markets and Industries; Initial Public Offering; Mergers and Acquisitions; Foreign Direct Investment; United States
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    Desai, Mihir, and Dhammika Dharmapala. "Do Strong Fences Make Strong Neighbors?" National Tax Journal 63, no. 4 (December 2010): 723–740.
    • 01 Apr 2013
    • News

    Corporate-Tax Reform Without Tears

    • 16 May 2018
    • HBS Seminar

    Juan Carlos Suárez Serrato, Duke University, Economics

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