Publications

October 2013 (Revised March 2015)
Case

Cyprus (A)

By: Eric Werker, Sebastian Berardi, Stelios Elia, Omar Muakkassa and James Zumberge

Cyprus is a small Mediterranean island located at the cross-roads of Europe, Africa, and the Middle East. Since its 1974 split, Cyprus has grown real GDP more than fivefold—in large part because of its development as an "international business" center. The country... View Details

Keywords: Tax Havens; Taxation; Financial Crisis; Business and Government Relations; Cyprus

September 26, 2011
Article

A Two-Pronged Approach to Reforming International Corporate Taxes in the U.S.

By: Robert C. Pozen

Keywords: Governing Rules, Regulations, and Reforms; Taxation; United States

1991
Chapter

Effects of LBOs on Tax Revenues of the U.S. Treasury

By: Michael C. Jensen, Laura Stiglin and Steven N. Kaplan

Keywords: Leveraged Buyouts; Taxation; Sovereign Finance; United States

SSRN

Article

An Empirical Investigation of Tax Factors and Mutual Funds' Stock Sales Decisions

By: V.G. Narayanan and Steven Huddart

Keywords: Taxation; Stocks; Sales; Financial Instruments

Find at Harvard

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

winter 2006
Article

Corporate Social Responsibility and Taxation: The Missing Link

By: Mihir A. Desai and Dhammika Dharmapala

Keywords: Corporate Social Responsibility and Impact; Taxation

13 May 2018
Working Paper Summaries

Corporate Tax Cuts Increase Income Inequality

Keywords: by Suresh Nallareddy, Ethan Rouen, and Juan Carlos Suárez Serrato

26 Mar 2025
Blog Post

How to Approach Your Equity Compensation

there are tax efficiencies to be gained by holding 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... View Details

1976
Report

Tax Policies of U.S. and Foreign Nations in Support of R&D and Innovation

By: Robert S. Kaplan

Keywords: Taxation; Policy; Research and Development; Innovation and Invention

09 Apr 2019
First Look

New Research and Ideas, April 9, 2019

research on institutional leadership, strategic contradiction, and industry evolution. Understanding Different Approaches to Benefit-Based Taxation By: Scherf, Robert, and Matthew C. Weinzierl Abstract—The normative principle of... View Details

Keywords: Dina Gerdeman

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

Keywords: Lawfulness; Taxation; Chile

December 2001
Article

Repatriation Taxes and Dividend Distortions

By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.

Keywords: Taxation; Profit

Find at Harvard

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

Keywords: Business Organization; Government Legislation; Taxation; United States

2025
Working Paper

Tax Elasticities of Top Donors: Evidence from Family Foundations

By: Simon Essig Aberg

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

Keywords: Philanthropy and Charitable Giving; Taxation; Motivation and Incentives

SSRN

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

Keywords: Taxation; Jobs and Positions; Government and Politics; Public Opinion; United States

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

Keywords: Accounting; Financial Statements; Taxation; Legal Liability; Valuation

August 2006 (Revised October 2009)
Background Note

Acquisitive Reorganizations - Triangular Mergers

By: Henry B. Reiling and Kevin Wall

Discusses the reasons and uses of triangular or three-party mergers to complete a business acquisition or tax-free corporate reorganization. View Details

Keywords: Mergers and Acquisitions; Taxation; Organizational Structure