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  • 18 Jul 2005
  • Research & Ideas

Time to Rethink the Corporate Tax System?

ultimately harm shareholders, and the role boards of directors play in making sure their companies stay within the rules. Ann Cullen: How has the way corporations view taxation changed? Mihir A. Desai: There is growing evidence that the... View Details
Keywords: by Ann Cullen
  • 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
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  • 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
Keywords: Estate Planning; Estate Tax; Gift Tax; Gift Giving; Generation Skipping Tax; Tax Accounting; Tax Strategy; Taxes; Taxation; Retirement; Financial Services Industry; United States
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  • 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
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  • 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
Keywords: Government and Politics; Taxation; Transformation
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  • 2001
  • Article

Exchange Rates and Tax-Based Promotion

By: M. A. Desai and James R. Hines Jr.
Keywords: Currency Exchange Rate; Taxation
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  • 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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  • September 2003
  • Article

Evaluating International Tax Reform

By: Mihir A. Desai and James R. Hines Jr.
Keywords: Taxation; Governing Rules, Regulations, and Reforms
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  • 26 Mar 2025
  • Blog Post

How to Approach Your Equity Compensation

shares for at least one year (there is not). Rather, this is just a confusion between how ordinary income and capital gains taxation works. Forgetting that market returns are generated by outliers. The vast majority of companies... View Details
  • 12 May 2020
  • Working Paper Summaries

Elusive Safety: The New Geography of Capital Flows and Risk

Keywords: by Laura Alfaro, Ester Faia, Ruth Judson, and Tim Schmidt-Eisenlohr
  • 2005
  • Other Unpublished Work

Value-Added Taxes and International Trade: The Evidence

By: Mihir A. Desai and James R Hines Jr.
Keywords: Taxation; Trade; Globalized Firms and Management
Related
  • Article

Tax Aversion in Labor Supply

By: Judd B. Kessler and Michael I. Norton
In a real-effort laboratory experiment, labor supply decreases more with the introduction of a tax than with a financially equivalent drop in wages. This “tax aversion” is large in magnitude: when we decompose the productivity decrease that arises from taxation, we... View Details
Keywords: Taxes; Labor Supply; Productivity; Experiments; Wages; Human Capital; Performance Productivity; Taxation
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  • 2015
  • Working Paper

Executives' Financial Preferences and Shareholder Tax Outcomes

By: Gerardo Pérez Cavazos and Andreya M. Perez-Silva
We demonstrate that executives’ personal financial preferences impact both layers of shareholder taxes, corporate taxes and corporate payouts. We reconstruct executives’ insider equity portfolios to quantify their personal incentives and analyze stock sales that reveal... View Details
Keywords: Executives; Capital Gain; Dividends; Effective Tax Rate; Tax Avoidance; Taxation; Management Teams; Business and Shareholder Relations
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  • September 30, 2011
  • Article

The Mirage of Corporate Tax Reform

By: Robert C. Pozen
Keywords: Governing Rules, Regulations, and Reforms; Taxation
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  • June 1992 (Revised August 1992)
  • Case

Parker-Spencer: The Legal Form of Joint Ventures

Parker Co., a U.S. based agricultural chemical company with $4 billion in sales, has agreed to a joint venture with Spencer, Inc., a smaller U.S. based company, to develop and market a new herbicide for corn. The two companies must consider marketing, tax, and... View Details
Keywords: Business Organization; Joint Ventures; Taxation; Agriculture and Agribusiness Industry; Chemical Industry; United States
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  • November 1991 (Revised February 1993)
  • Case

Shall We Soak the Rich?

By: Henry B. Reiling
Keywords: Taxation
Related
  • May 1989
  • Article

Tariffs vs. Quotas with Implicit Collusion

By: J. J. Rotemberg and Garth Saloner
Keywords: Taxation
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  • 2012
  • Working Paper

Average Marginal Income Tax Rates in New Zealand, 1907-2009

By: Debasis Bandyopadhyay, Robert J. Barro, Jeremy Couchman, Norman Gemmell, Gordon Y Liao and Fiona McAlister
Estimates of marginal tax rates (MTRs) faced by individual economic agents, and for various aggregates of taxpayers, are important for economists testing behavioural responses to changes in those tax rates. This paper reports estimates of a number of personal marginal... View Details
Keywords: Average Marginal Income Tax Rates; New Zealand; Taxation; New Zealand
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  • June 18, 2010
  • Column

Caught in a Bind over Closing Tax Loopholes

By: Robert C. Pozen
Keywords: Taxation
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  • December 10, 2010
  • Editorial

Tax U.S. Companies into Spending

By: Mihir Desai
Keywords: Taxation; United States
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