Taxes - Publications - Faculty & Research

2024
Article

Technological Adoption and Taxation: The Case of China's Golden Tax Reform

By: Haichao Fan, Yu Liu, Nancy Qian and Jaya Y. Wen

This paper investigates the effect of Phase 2 of the Golden Tax Project on VAT in China. The reform introduced computer-generated invoices and electronic transaction linking. Using a difference-in-differences strategy, we show that the reform increased VAT by reducing... View Details

Keywords: Taxation; Governing Rules, Regulations, and Reforms; Technological Innovation; Economic Growth; China

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23 Feb 2017
News

A win-win path to getting the Trump tax information that really matters

2009
Working Paper

Securing Jobs or the New Protectionism?: Taxing the Overseas Activities of Multinational Firms

By: Mihir A. Desai

Tax policy toward American multinational firms would appear to be approaching a crossroads. The presumed linkages between domestic employment conditions and the growth of foreign operations by American firms have led to calls for increased taxation on foreign... View Details

Keywords: Multinational Firms and Management; Policy; Taxation; Job Cuts and Outsourcing; United States

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20 May 2008
News

Endowment Tax Debate Puts Harvard on the Spot

Just in case you missed it, the Massachusetts legislature has voted to study the idea of taxing college endowments 2.5 percent annually on the amount that exceeds $1 billion. That puts Harvard, with a $34 billion endowment that includes... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services

fall 1982
Article

Risk-Spreading Properties of Common Tax and Contract Instruments

By: James K. Sebenius and Peter Stan

Keywords: Risk and Uncertainty; Taxation; Contracts

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29 Jan 2020
Podcast

Beyond tax breaks and subsidies: Virginia’s Amazon gambit

HBS alum Stephen Moret led Virginia’s winning proposal for Amazon’s 2019 HQ2 expansion. A crucial factor in the Commonwealth’s success was its billion-dollar commitment to developing talent, particularly in computer science and engineering. In beating out states that... View Details

22 Oct 2015
News

Taxing (And Not Taxing) The Rich: Can Canada Teach The U.S. A Lesson?

June 18, 2010
Column

Caught in a Bind over Closing Tax Loopholes

By: Robert C. Pozen

Keywords: Taxation

Citation

August 11, 2016
Article

Is Cap-and-Trade or Carbon Tax Better for Business?

By: Luk N. Van Wassenhove and David F. Drake

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March 2021
Case

Phillips 66 and the Washington State Carbon Tax

By: Rebecca Henderson, Mariana Oseguera and Christopher Musser

Citation

Educators

18 Oct 2017
News

White House Push to Help Workers Through Corporate Tax Cut Draws Skepticism

October 2007
Teaching Note

Rovna Dan: The Flat Tax in Slovakia (TN)

By: Laura Alfaro, Rafael M. Di Tella and Renee Kim

Teaching Note to 707043. View Details

Keywords: Policy; Taxation; System; Labor; Governing Rules, Regulations, and Reforms; Slovakia

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1978
Chapter

Issues and Policies Related to Mining Tax Reform

By: Malcolm Gillis, Louis T. Wells and Ulrich Petersen

Keywords: Mining; Taxation; Governing Rules, Regulations, and Reforms; Policy; Mining Industry

Citation

September 2004
Article

Sharing The Spoils: Taxing International Human Capital Flows

By: M. A. Desai, Devesh Kapur and John McHale

Keywords: Taxation; Human Capital

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03 Jun 2019
News

Collaborations, not tax breaks, are better for growth

22 Feb 2010
News

UK warned not to raise taxes on wealthy

Affordable Housing and Low Income Housing Tax Credits

This background note explores the basic themes surrounding the government's approach to providing housing: namely its shift from a supplier and builder of affordable housing to an approach that focuses on demand-side solutions and indirect subsidies to private... View Details