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(507)
- News (18)
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- Faculty Publications (384)
Show Results For
- All HBS Web
(507)
- News (18)
- Research (465)
- Multimedia (1)
- Faculty Publications (384)
- 2020
- Working Paper
Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice
By: Regina E. Herzlinger and Barak D. Richman
The U.S. employer-based health insurance tax exclusion created a system of employer-sponsored insurance (ESI) with limited insurance choices and transparency that may lock employed households into health plans that are costlier or different from those they prefer to... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Employees; Income; Taxation; Policy; United States
Herzlinger, Regina E., and Barak D. Richman. "Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019. (Revised January 2021.)
- March 1999
- Article
'Basket' Cases: Tax Incentives and International Joint Venture Participation by American Multinational Firms
By: Mihir A. Desai and James R. Hines Jr.
Desai, Mihir A., and James R. Hines Jr. "'Basket' Cases: Tax Incentives and International Joint Venture Participation by American Multinational Firms." Journal of Public Economics 71 (March 1999): 379–402.
- 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
Fan, Haichao, Yu Liu, Nancy Qian, and Jaya Y. Wen. "Technological Adoption and Taxation: The Case of China's Golden Tax Reform." Tax Policy and the Economy 38 (2024): 101–122.
- December 2011
- Article
Deposit Insurance and Subsidized Recapitalizations
By: Lucy White and Alan Morrison
The 2007–2009 financial crisis saw a vast expansion in deposit insurance guarantees around the world and yet our understanding of the design and consequences of deposit insurance schemes is in its infancy. We provide a new rationale for the provision of deposit... View Details
Keywords: Financial Crisis; Banks and Banking; Insurance; Taxation; Business and Government Relations; Banking Industry
White, Lucy, and Alan Morrison. "Deposit Insurance and Subsidized Recapitalizations." Journal of Banking & Finance 35, no. 12 (December 2011): 3400–3416.
- August 1985
- Case
Economic Recovery Tax Act of 1981
By: Michael G. Rukstad and Nancy F. Koehn
Rukstad, Michael G., and Nancy F. Koehn. "Economic Recovery Tax Act of 1981." Harvard Business School Case 386-038, August 1985.
- Forthcoming
- Article
Social Security and Trends in Wealth Inequality
By: Sylvain Catherine, Max Miller and Natasha Sarin
Recent influential work finds large increases in inequality in the U.S. based on measures of wealth concentration that notably exclude the value of social insurance programs. This paper shows that top wealth shares have not changed much over the last three decades when... View Details
Catherine, Sylvain, Max Miller, and Natasha Sarin. "Social Security and Trends in Wealth Inequality." Journal of Finance (forthcoming).
- July 2010
- Supplement
Post-Crisis Compensation at Credit Suisse (C)
By: Clayton S. Rose and Aldo Sesia
The (C) case describes the results of Credit Suisse's PIP I program, the value of PAF, shareholders' vote on the new compensation plan supported by management, and the impact of the company's approach to the U.K. banker's tax. View Details
Keywords: Voting; Taxation; Compensation and Benefits; Business and Shareholder Relations; Banking Industry; Financial Services Industry; Switzerland; United Kingdom
Rose, Clayton S., and Aldo Sesia. "Post-Crisis Compensation at Credit Suisse (C)." Harvard Business School Supplement 311-007, July 2010.
- March 2009
- Article
Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment
By: Mihir Desai and Dhammika Dharmapala
This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to... View Details
Desai, Mihir, and Dhammika Dharmapala. "Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment." National Tax Journal 62, no. 1 (March 2009): 169–186.
- 01 Jun 2005
- News
One-on-One with Grover Norquist
Retirement Savings Accounts, making RSAs available to all Americans and the contribution level as high as possible. That would begin the process of ending the double taxation of savings and investment. Year three, go to first-year... View Details
Keywords: Government
- 10 Apr 2007
- First Look
First Look: April 10, 2007
forces in a company's government, legal, and social environment. Purchase this note: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=707469 U.S. Taxation of Foreign-Source Corporate Income Harvard Business School Note... View Details
Keywords: Martha Lagace
- 2019
- Working Paper
Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured
By: Regina E. Herzlinger and Barak D. Richman
Economists have long noted that the tax exclusion of employer-sponsored insurance (ESI) caused workers to purchase health plans that differ in price and other characteristics from those they would otherwise choose for themselves. We explore the short-term and long-term... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Income; Equality and Inequality; Taxation; Policy; United States
Herzlinger, Regina E., and Barak D. Richman. "Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019.
- 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
Keywords: Taxation; Investment; Policy; Metals and Minerals; Multinational Firms and Management; Indonesia
Gillis, Malcolm, Ralph Beals, Glenn Jenkins, L. T. Wells Jr., and Ulrich Peterson. Tax and Investment Policies for Hard Minerals: Public and Multinational Enterprises in Indonesia. MA: Ballinger Publishing Company, 1980. (Wells wrote chapter 20.)
- December 2007 (Revised June 2009)
- Case
KPMG (A): A Near-Death Experience
By: Robert G. Eccles and Eliot Sherman
Describes the way in which "Big Four" auditor KPMG dealt with an indictment stemming from the firm's sale of tax shelters. In 2005 Tim Flynn has been KPMG Chairman for a matter of days when he learns that the government is preparing to indict the firm on charges of... View Details
Keywords: Accounting Audits; Crime and Corruption; Taxation; Lawsuits and Litigation; Crisis Management; Partners and Partnerships; Accounting Industry; Service Industry
Eccles, Robert G., and Eliot Sherman. "KPMG (A): A Near-Death Experience." Harvard Business School Case 408-073, December 2007. (Revised June 2009.)
- 2007
- Working Paper
Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
By: Mihir A. Desai and Dhammika Dharmapala
This paper investigates how taxes influence portfolio choices by exploring the response to the distinctive treatment of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA). JGTRRA lowered the dividend tax rate to 15% for American equities... View Details
- July 2009 (Revised December 2009)
- Case
Diageo and East African Breweries Ltd.: Tapping New Markets for Social Good
By: Rosabeth M. Kanter and Matthew Bird
James Musyoki, Lemmy Mutahi, and Ken Kariuki, all from East African Breweries Limited (EABL), a subsidiary of London-based Diageo, heard the disheartening news in the first week of December 2008. For the second time in six months, the Kenyan Finance Ministry had raised... View Details
Keywords: Change Management; Innovation and Management; Emerging Markets; Taxation; Price; Food and Beverage Industry; Kenya; United Kingdom
Kanter, Rosabeth M., and Matthew Bird. "Diageo and East African Breweries Ltd.: Tapping New Markets for Social Good." Harvard Business School Case 310-010, July 2009. (Revised December 2009.)
- October 1981 (Revised August 2010)
- Case
Quabbin Cablevision Company
By: Henry B. Reiling
Several entrepreneurs are considering the purchase of an existing cable TV business with the financial assistance of several investors. They must decide whether to establish the company as a partnership or a corporation, and how to capitalize the company for an optimal... View Details
Keywords: Mergers and Acquisitions; Business Organization; Television Entertainment; Entrepreneurship; Capital Structure; Taxation; Telecommunications Industry; Massachusetts
Reiling, Henry B. "Quabbin Cablevision Company." Harvard Business School Case 282-003, October 1981. (Revised August 2010.)
- February 1999 (Revised October 2009)
- Background Note
Debt v. Equity: Definitions and Consequences
By: Henry B. Reiling and Mark Pollard
Explores the location of the somewhat imprecise line between debt and equity. Identifies the primary business contexts that give rise to problems, the alternative tax consequences attending the debt versus equity determination, and the most prominent tests used to... View Details
Keywords: Borrowing and Debt; Equity; Interest Rates; Taxation; Business and Government Relations; Public Administration Industry
Reiling, Henry B., and Mark Pollard. "Debt v. Equity: Definitions and Consequences." Harvard Business School Background Note 299-041, February 1999. (Revised October 2009.)
- February 1997
- Case
Transportation Displays, Incorporated (D): Exiting from a Successful Restructuring
By: Stuart C. Gilson, Vincent Hemmer, Eric Rahe, David Shorrock and Stephen Voorhis
Following a successful corporate turnaround and, more recently, a leveraged recapitalization, management of a highly profitable, fast--growing outdoor advertising company must consider alternative ways to harvest cash flow from the company without jeopardizing the... View Details
Gilson, Stuart C., Vincent Hemmer, Eric Rahe, David Shorrock, and Stephen Voorhis. "Transportation Displays, Incorporated (D): Exiting from a Successful Restructuring." Harvard Business School Case 297-085, February 1997.
- February 2018 (Revised December 2019)
- Case
The Tax Man: Taxes in Private Equity Real Estate
By: Nori Gerardo Lietz, Timothy J. Becker, Ricardo Andrade and Sayiddah F. McCree
In January 2018, Caelan Langan, an associate at KSW Partners LLC (“KSW”), was asked by Katherine Scott, the partner for whom he worked, to recommend a proposed structure to acquire a prominent office building in San Francisco for their most recent fund. Caelan was... View Details
Keywords: Real Estate; Alternative Investment Structures; Property; Acquisition; Private Equity; Investment; Management; Taxation; Policy
Lietz, Nori Gerardo, Timothy J. Becker, Ricardo Andrade, and Sayiddah F. McCree. "The Tax Man: Taxes in Private Equity Real Estate." Harvard Business School Case 218-077, February 2018. (Revised December 2019.)
- November 2010 (Revised December 2010)
- Background Note
HR 3509
By: David F. Hawkins
HR 3509 ("2010 Health Reform Bill") imposition of a fee in pharmaceutical sales and an excise tax on medical device sales raises accounting issues. View Details
Keywords: Accounting; Governing Rules, Regulations, and Reforms; Government Legislation; Taxation; Medical Devices and Supplies Industry; Pharmaceutical Industry; United States
Hawkins, David F. "HR 3509." Harvard Business School Background Note 111-056, November 2010. (Revised December 2010.)