Publications
Publications
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- All HBS Web
(10,838)
- Faculty Publications (2,935)
- 1980
- Working Paper
Taxation and the Ex-dividend Day Behavior of Common Stock Prices
By: Jerry R. Green
The behavior of stock prices around ex-dividend days has been suggested as evidence for tax-induced clientele effects and as a means to estimate the average effective tax rate faced by investors. In this paper these possibilities are examined theoretically and... View Details
- 1980
- Chapter
Negotiating and Implementing Mineral Agreements with Multinationals: Some Critical Tax Development Issues
By: L. T. Wells Jr. and Malcolm Gillis
- March 1980
- Case
International Relations at Xerox
- 1980
- Book
Tax and Investment Policies for Hard Minerals: Public and Multinational Enterprises in Indonesia
By: Malcolm Gillis, Ralph Beals, Glenn Jenkins, L. T. Wells Jr. and Ulrich Peterson
- 01 Aug 1979
- Conference Presentation
Organizational Locations as a Link between Structure and Behavior: General Considerations and the Case of Opportunity and Power
By: R. M. Kanter
- July 1979 (Revised August 2019)
- Background Note
Note on Taxation
By: William J. Poorvu, Arthur I Segel, Glenn S. Miller, Michael D. Kummer, Charles F. Wu, Po Sit and Joseph M. Gerstel
Every real-estate transaction is affected by the tax consequences that result from its form and substance. Structuring a transaction without a thorough understanding of its tax considerations is likely to reduce the transaction's potential value. The failure to utilize... View Details
- March–April 1979
- Article
How Competitive Forces Shape Strategy
By: M. E. Porter
Many factors determine the nature of competition, including not only rivals, but also the economics of particular industries, new entrants, the bargaining power of customers and suppliers, and the threat of substitute services or products. A strategic plan of action... View Details
- 1979
- Article
Approximating the Efficiency Gain of Tax Reforms
By: Jerry R. Green and Eytan Sheshinski
Proper analysis of tax reform requires evaluation of the welfare effects induced by a change from one tax system to another. We present two methods for estimating these changes using only local information pertaining to an initial equilibrium with distortive taxes. It... View Details
- Article
Optimal Capital-Gains Taxation under Limited Information
By: Jerry R. Green and Eytan Sheshinski
Taxation of capital gains at realization may distort individuals' decisions regarding holding or selling during an asset's lifetime. This creates the problem of designing a tax structure for capital gains so as to induce efficient patterns of holding and selling.... View Details
- 01 Sep 1978
- Conference Presentation
Powerlessness Corrupts: Structural Influences on Organizational Behavior
By: R. M. Kanter
- Article
Inflation and Taxes in a Growing Economy with Debt and Equity
By: M. Feldstein, Jerry R. Green and Eytan Sheshinski
Our tax system was designed for an economy with little or no inflation. The current paper shows that inflation causes capricious changes in the effective rate of tax on capital income and therefore in the real net rate of return that savers receive. This is not only a... View Details
- 1978
- Chapter
Alternatives for Mineral Tax Reform
By: Malcolm Gillis, Louis T. Wells, Glenn Jenkins and Brian Wright
- 1978
- Chapter
Evaluation of the Present System of Mining Taxation
By: Malcolm Gillis, Louis T. Wells and Brian Wright
- 1978
- Chapter
Issues and Policies Related to Mining Tax Reform
By: Malcolm Gillis, Louis T. Wells and Ulrich Petersen