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(516)
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Show Results For
- All HBS Web
(516)
- News (22)
- Research (473)
- Multimedia (1)
- Faculty Publications (391)
- 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
Pozen, Robert C., and Lucas W. Goodman. "Advising Families on Estate Planning." Harvard Business School Case 314-088, January 2014. (Revised June 2014.)
- 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
- 2001
- Article
Exchange Rates and Tax-Based Promotion
By: M. A. Desai and James R. Hines Jr.
Desai, M. A., and James R. Hines Jr. "Exchange Rates and Tax-Based Promotion." Proceedings of the Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (2001).
- 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
Kessler, Judd B., and Michael I. Norton. "Tax Aversion in Labor Supply." Special Issue on Taxation, Social Norms and Compliance. Journal of Economic Behavior & Organization 124 (April 2016): 15–28.
- 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
Pérez Cavazos, Gerardo, and Andreya M. Perez-Silva. "Executives' Financial Preferences and Shareholder Tax Outcomes." Harvard Business School Working Paper, No. 16-034, September 2015.
- September 30, 2011
- Article
The Mirage of Corporate Tax Reform
By: Robert C. Pozen
Pozen, Robert C. "The Mirage of Corporate Tax Reform." Washington Post (September 30, 2011).
- 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
Wilson, G. Peter, and Jane Palley Katz. "Parker-Spencer: The Legal Form of Joint Ventures." Harvard Business School Case 192-155, June 1992. (Revised August 1992.)
- 2025
- Working Paper
Fiscal Externalities of Transaction Taxes: Evidence from the Los Angeles Mansion Tax
By: Daniel Green, Vikram Jambulapati, Jack Liebersohn and Tejaswi Velayudhan
We estimate the fiscal externalities of a property transfer tax, the Los Angeles
“Mansion Tax”, on the revenues from property taxes when assessed values are closely
tied to transactions. In California, as in over half of U.S. states, growth in tax as-
sessments... View Details
Green, Daniel, Vikram Jambulapati, Jack Liebersohn, and Tejaswi Velayudhan. "Fiscal Externalities of Transaction Taxes: Evidence from the Los Angeles Mansion Tax." SSRN Working Paper Series, No. 5273034, June 2025.
- December 1977 (Revised December 1993)
- Case
Tax Impropriety: Extra-Judicial Sanctions
By: Henry B. Reiling
Reiling, Henry B. "Tax Impropriety: Extra-Judicial Sanctions." Harvard Business School Case 278-104, December 1977. (Revised December 1993.)
- 11 Sep 2018
- First Look
New Research and Ideas, September 11, 2018
particularly when such concerns are heightened (Studies 5 & 6). Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54782 July 2018 Economic Journal Revisiting the Classical View of Benefit-Based Taxation By: Weinzierl,... View Details
Keywords: Dina Gerdeman
- 15 May 2012
- First Look
First Look: May 15
and Josh Lerner Abstract An abstract is unavailable at this time. Download the paper: http://www.hbs.edu/research/pdf/12-099.pdf Why Do We Redistribute So Much but Tag So Little? The Principle of Equal Sacrifice and Optimal Taxation... View Details
Keywords: Carmen Nobel
- Article
How Did the Great Recession Affect Charitable Giving?
By: Arthur C. Brooks
A great deal of research has studied the effects of income and tax changes on charitable giving. However, little work has focused on how these relationships were affected by the Great Recession. This article estimates the tax and income effects using the 2009 Panel... View Details
Keywords: Charitable Giving; Great Recession; Philanthropy; Philanthropy and Charitable Giving; Financial Crisis; Taxation; Policy
Brooks, Arthur C. "How Did the Great Recession Affect Charitable Giving?" Public Finance Review 46, no. 5 (September 2018): 715–742.
- March 2017
- Article
Institutional Ownership and Corporate Tax Avoidance: New Evidence
By: Mozaffar N. Khan, Suraj Srinivasan and Liang Tan
We provide new evidence on the agency theory of corporate tax avoidance (Slemrod, 2004; Crocker and Slemrod, 2005; Chen and Chu, 2005) by showing that increases in institutional ownership are associated with increases in tax avoidance. Using the Russell index... View Details
Keywords: Tax Avoidance; Agency Costs; Institutional Ownership; Private Ownership; Crime and Corruption; Taxation; Agency Theory
Khan, Mozaffar N., Suraj Srinivasan, and Liang Tan. "Institutional Ownership and Corporate Tax Avoidance: New Evidence." Accounting Review 92, no. 2 (March 2017): 101–122.
- July 2004 (Revised January 2007)
- Case
H&R Block and "Everyday Financial Services"
By: Peter Tufano and Daniel Schneider
H&R Block, the U.S. market leader in tax preparation services, must decide whether to offer financial services to its low-income clients. H&R Block is facing increased competition from branded and nonbranded tax preparers, and the number of returns prepared by the... View Details
Keywords: Financial Management; Income; Taxation; Product Development; Financial Services Industry; United States
Tufano, Peter, and Daniel Schneider. H&R Block and "Everyday Financial Services". Harvard Business School Case 205-013, July 2004. (Revised January 2007.)
- 23 Jun 2009
- First Look
First Look: June 23
communities, and make our cities smarter. Download the paper: http://www.hbs.edu/research/pdf/09-141.pdf The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution Authors:N. Gregory Mankiw and Matthew Weinzierl... View Details
Keywords: Martha Lagace
- January 1998 (Revised August 2010)
- Background Note
Limited Liability Companies
By: Henry B. Reiling
As of early 1998, virtually all U.S. states had adopted legislation permitting the organization of limited liability companies. This note describes this new type of entity and the reason why it has become so popular. View Details
Reiling, Henry B. "Limited Liability Companies." Harvard Business School Background Note 298-097, January 1998. (Revised August 2010.)
- 2025
- Working Paper
Tax Elasticities of Top Donors: Evidence from Family Foundations
High net-worth donors who give through a family foundation or donor-advised fund constitute the fastest growing segment of charitable giving in the United States. Using a novel database of foundation tax filings, I document facts about top donors, estimate how they... View Details
Essig Aberg, Simon. "Tax Elasticities of Top Donors: Evidence from Family Foundations." Working Paper, June 2025.
- July 2018 (Revised September 2018)
- Case
Donald Trump and the Tax Cuts and Jobs Act
By: Matthew Weinzierl and Robert Scherf
In January 2018, President Donald Trump was full of optimism. He had just signed the most substantial legislation of his young presidency, the Tax Cuts and Jobs Act (TCJA), making major changes to the tax code. Echoing his campaign slogan—Make America Great Again—Trump... View Details
Weinzierl, Matthew, and Robert Scherf. "Donald Trump and the Tax Cuts and Jobs Act." Harvard Business School Case 719-002, July 2018. (Revised September 2018.)
- November 2006 (Revised October 2007)
- Background Note
A Brief Note on Deferred Taxes: An Analysis Perspective
Provides an overview of accounting for deferred taxes. The primary objective is to provide external users with a basic understanding of deferred taxes. A simple illustrative example is provided, which is followed by a discussion of several important issues likely to be... View Details
Bradshaw, Mark T. "A Brief Note on Deferred Taxes: An Analysis Perspective." Harvard Business School Background Note 107-047, November 2006. (Revised October 2007.)