Publications

1996
Chapter

The Mexican Toll Roads Program

By: Willis Emmons

Keywords: Infrastructure; Transportation; Taxation; Programs; Transportation Industry; Mexico

20 Mar 2019
Working Paper Summaries

In the Shadows? Informal Enterprise in Non-Democracies

Keywords: by Kristin Fabbe, Allison Spencer Hartnett, and Steve L. Monroe

20 Nov 2015
Working Paper Summaries

Impact Evaluation Methods in Public Economics: A Brief Introduction to Randomized Evaluations and Comparison with Other Methods

Keywords: by Dina Pomeranz; Public Administration

2024
Working Paper

Assessing Assessors

By: Huaizhi Chen and Lauren Cohen

Property tax revenues – the largest discretionary source of revenue for local governments - adjust at a pace that is inconsistent with property values in the US. We show that this form of revenue smoothing may be rooted in the political economy of municipalities.... View Details

Keywords: Revenue; Taxation; Value; Local Range; Prejudice and Bias

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Summer 2013
Other Article

The Roots of Our Tax Debates

By: Matthew C. Weinzierl

Our fiscal debates are endlessly frustrating. The outlines of a compromise seem clear, yet both sides remain incapable of agreement. But is the proper balance between spending less and taxing more really so obvious? A look at what underlies the political wars over... View Details

Keywords: Values and Beliefs; Debates; Taxation; Budgets and Budgeting; United States

February 2011 (Revised July 2011)
Case

Deferred Tax Assets in Basel III: Lessons from Japan

By: David F. Hawkins, Karthik Ramanna, Nobuo Sato and Mayuka Yamazaki

In a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital. View Details

Keywords: Accounting; Assets; Capital; Central Banking; Taxation; Banking Industry; Japan

February 2000 (Revised August 2005)
Case

Deep Sight Technology, Inc.

By: Henry B. Reiling and Catherine M. Conneely

The founders of a deep sea technology company must refine their tentative capital structure and founders agreement in response to tax factors. Some parties are conveying partnership assets, others are conveying rights to an invention, another will be primarily... View Details

Keywords: Contracts; Agreements and Arrangements; Capital Structure; Alliances; Taxation; Entrepreneurship; Technology Industry

January 1999 (Revised October 2010)
Background Note

Accumulated Earnings Tax and Personal Holding Company Tax

By: Henry B. Reiling and Mark Pollard

Identifies Congress's concerns and objectives in adopting the Accumulated Earnings Tax and the Personal Holding Company Tax. Also describes the provisions' mechanics and some of their practical implications. View Details

Keywords: Business Earnings; Taxation; Business and Government Relations; Business and Shareholder Relations; Public Administration Industry; United States

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

September 2003
Article

Evaluating International Tax Reform

By: Mihir A. Desai and James R. Hines Jr.

Keywords: Taxation; Governing Rules, Regulations, and Reforms

24 Jul 2014
Op-Ed

Reform Tax Law to Keep US Firms at Home

by some taxation of non-C corporation business income. This combination of reforms has the potential of addressing significant changes in the global economy in a revenue-neutral way that will advance US welfare. More fundamental reforms,... View Details

Keywords: by Mihir Desai; Pharmaceutical

13 May 2008
First Look

First Look: May 13, 2008

search for solutions. BP successfully reduced its own carbon emissions, and championed cap-and-trade style regulation over taxation or command-and-control. Despite this progress, as the climate issue gains in political prominence and the... View Details

Keywords: Martha Lagace

March 2004
Article

New Foundations for Taxing Multinational Corporations

By: Mihir A. Desai

Keywords: Taxation; Global Range; Business Ventures

2009
Case

Blaine Kitchenware, Inc.: Capital Structure: Brief Case No. 4040.

By: Timothy A. Luehrman and Joel L. Heilprin

A diversified mid-sized manufacturer of kitchen tools contemplates a stock repurchase in response to an unsolicited takeover. The company must analyze its debt capacity and optimal capital structure,while considering associated changes in firm value and stock price.... View Details

Keywords: Capital Structure; Financial Strategy; Interest Rates; Taxation; Stocks; Consumer Products Industry

Web

The Role of Government in Market Economies - Course Catalog

debates over the taxation of individuals and firms, the provision of economic assistance, and the determination of the boundaries of policy. As this summary shows, the cases we discuss take us step-by-step through a rigorous conceptual... View Details

January 1982 (Revised February 1984)
Case

Tax Cut of 1964, The

Examines the intellectual, political and economic underpinnings of the landmark tax legislation begun by John F. Kennedy and carried through Congress by his successor Lyndon B. Johnson. View Details

Keywords: Government Legislation; Taxation; Public Administration Industry; United States

2001
Article

The Uneasy Marriage of Export Incentives and the Income Tax

By: M. A. Desai

Keywords: Taxation; Motivation and Incentives

2017
Working Paper

Carbon Tariffs: Effects in Settings with Technology Choice and Foreign Production Cost Advantage

By: David F. Drake

Emissions regulation is a policy mechanism intended to address the threat of climate change. However, the stringency of emissions regulation varies across regions, raising concerns over carbon leakage—an outcome where stringent regulation in one region shifts... View Details

Keywords: Technology; Competition; Pollutants; Taxation; Environmental Sustainability; Globalized Markets and Industries

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