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Taxes
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- November 1992 (Revised December 1994)
- Case
BEA Associates: Enhanced Equity Index Funds
By: Andre F. Perold
BEA's enhanced index fund product uses derivatives and cash market securities to find the most efficient way to "track an index." The considerations involve transaction costs, custodial fees, withholding taxes on dividends, and fees from securities lending. In this... View Details
- November 1991 (Revised December 1996)
- Case
Pressco, Inc.--1985
A capital budgeting problem is viewed from the context of a marketing representative attempting to make a sale of energy saving heavy industrial equipment. Tax law changes promise to have a significant impact on the customer's decision process. Teaching purpose: To... View Details
- May 1991 (Revised December 1994)
- Case
State of Connecticut Municipal Swap
By: Andre F. Perold
The state of Connecticut wants to raise $325 million of long-term fixed-rate debt. One alternative is to do this synthetically--issue long-term variable rate debt and enter into an interest rate swap. The case is a vehicle for analyzing various floating rate structures... View Details
- May 1991
- Article
Presidential Commitment and the Veto
By: Daniel E. Ingberman and Dennis Yao
A president's power to veto is widely recognized as an important weapon in the struggle with Congress over legislation. In this paper we investigate the effectiveness of the veto weapon with a simple model of presidential powers that incorporates informal institutional... View Details
- September 1986 (Revised August 1987)
- Case
Pressco, Inc.--1984
A marketing representative of heavy industrial equipment needs to evaluate the net present value of his equipment from the perspective of the buyer under changing tax regulations. View Details
- September 1983 (Revised May 1999)
- Case
Allen Lane
By: Howard H. Stevenson and Michael J. Roberts
Describes Allen Lane's search for a business to buy. The case explores several failed attempts and the ethical, business, and tax issues that surround the acquisition business. Ends with a description of a new acquisition candidate, an independent valuation report of... View Details
- fall 1982
- Article
Risk-Spreading Properties of Common Tax and Contract Instruments
By: James K. Sebenius and Peter Stan
- May 1981 (Revised February 2000)
- Case
Reagan Plan, The
By: George C. Lodge
Contains President Reagan's address to Congress in February of 1981 in which he proposes $49 billion in budget cuts and tax reductions. Also contains David Stockman's "economic Dunkirk" memorandum of November 1980. Exhibits contain economic data. Purpose is to provide... View Details
- 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
- 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
- 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
- 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