Effective Tax Rate - Publications - Faculty & Research

November 2018
Teaching Note

The Tax Man: Taxes in Private Equity Real Estate

By: Nori Gerardo Lietz and Sayiddah Fatima McCree

Teaching Note for HBS No. 218-077. This teaching note provides the back up analysis for the various alternatives to be considered in choosing the optimal investment structure for the real estate acquisition. It contrasts the interests of the tax exempt investors... View Details

Keywords: Real Estate; Alternative Investment Structures; Taxation; Private Equity; Property; Acquisition; Conflict of Interests; Governing Rules, Regulations, and Reforms

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1991
Chapter

Effects of LBOs on Tax Revenues of the U.S. Treasury

By: Michael C. Jensen, Laura Stiglin and Steven N. Kaplan

Keywords: Leveraged Buyouts; Taxation; Sovereign Finance; United States

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February 2014 (Revised August 2015)
Case

The Estate Tax Debate

By: Matthew Weinzierl, Katrina Flanagan and Valerie Galinskaya

Per dollar of revenue, no tax policy generates more sound and fury than the taxation of estates. To supporters, the tax is a break on the concentration of wealth and power and an easy way to fund redistribution. To opponents, the tax is an unjust punishment of the... View Details

Keywords: Atkinson-Stiglitz; Optimal Capital Taxation; Bequest Motives; Taxation; Family and Family Relationships; Property

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16 Apr 2018
News

Tax Reform, Round One

September 2008
Article

Effect of Personal Taxes on Managers' Decisions to Sell Their Stock

Keywords: Taxation; Management; Sales; Stocks

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19 Dec 2017
News

What Investors Need to Consider About Tax Reform

22 Jun 2011
Working Paper Summaries

The Surprising Power of Age-Dependent Taxes

Keywords: by Matthew Weinzierl

29 Sep 2011
News

The myth of corporate tax reform

30 Apr 2007
Research & Ideas

All Eyes on Slovakia’s Flat Tax

governments will increasingly look for ways to reform their tax and labor systems in order to attract business—or simply stop businesses from delocalizing. The direct effect of the Slovak flat View Details

Keywords: by Martha Lagace

2008
Working Paper

Investable Tax Credits: The Case of the Low Income Housing Tax Credit

By: Mihir A. Desai, Dhammika Dharmapala and Monica Singhal

The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs "investable" tax credits to spur production of low-income rental housing. While it has grown into the largest source of new affordable housing in the U.S. and its... View Details

Keywords: Investment; Governing Rules, Regulations, and Reforms; Taxation; Housing; Renting or Rental; United States

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April 2010 (Revised January 2013)
Case

California's Budget Crises, Tax Reform, and Domestic and International Tax Competition

By: Matthew C. Weinzierl and Jacob Kuipers

How do (and how should) governments design fiscal policies to compete in a globalized economy while meeting internal policy priorities including redistribution? In 2009, Governor Arnold Schwarzenegger repeatedly declared fiscal emergencies as California's state budget... View Details

Keywords: Budgets and Budgeting; Economy; Globalization; Governing Rules, Regulations, and Reforms; Policy; Taxation; Competition; California

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Fast Answer

Taxes worldwide

(Organization for Economic Development) In the OECD iLibrary database, click the menu to Browse by Theme then click Taxation. On the left-hand menu under Statistics, click Databases then click OECD Tax Statistics. Click to... View Details

July–August 2012
Article

A Better Way to Tax U.S. Businesses

By: Mihir Desai

The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral incentives for innovation. According to the article, a reduction in corporate tax rates would be offset by a tax... View Details

Keywords: Corporate Social Responsibility and Impact; Taxation; Globalization; Labor; Innovation and Invention; United States

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18 Nov 2010
Working Paper Summaries

Payout Taxes and the Allocation of Investment

Keywords: by Bo Becker, Marcus Jacob & Martin Jacob

20 Sep 2011
News

Do Taxes Narrow the Wealth Gap?

20 Dec 2006
Op-Ed

Investors Hurt by Dual-Track Tax Reporting

change would save the considerable resources now dedicated to dual-reporting system compliance and allow for a lower marginal rate. Rough estimates are that a 15 percent tax on reported GAAP profits would be revenue-neutral for the... View Details

Keywords: by Mihir Desai

03 Jun 2014
Working Paper Summaries

Eliciting Taxpayer Preferences Increases Tax Compliance

Keywords: by Cait Lamberton, Jan-Emmanuel De Neve & Michael I. Norton

April 2011
Article

Institutional Tax Clienteles and Payout Policy

By: Mihir Desai and Li Jin

This paper employs heterogeneity in institutional shareholder tax characteristics to identify the relation between firm payout policy and tax incentives. Analysis of a panel of firms matched with the tax characteristics of the clients of their institutional... View Details

Keywords: Institutional Investors; Clienteles; Payout Policy; Private Equity; Investment; Taxation; Ownership Stake; Business and Shareholder Relations

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