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- Faculty Publications (134)
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- 1999
- Other Unpublished Work
Taxes and Retirement in the State of Maine
By: Dutch Leonard and John D. Donahue
- October 2002 (Revised November 2002)
- Case
Welfare State and its Impact on Business Competitiveness, The: Sweden Inc. for Sale?
By: Huw Pill, Petter Johnsson, Ola Nordquist and Ingrid Vogel
The Swedish Model--sometimes presented as a third way between savage capitalism and unrealistic socialism--was much lauded in the 1960s. It was viewed as a strategy that addressed social concerns while supporting economic growth. However, the financial and currency... View Details
Keywords: Economic Systems; Welfare; Government and Politics; Taxation; Competition; Public Administration Industry; Sweden
Pill, Huw, Petter Johnsson, Ola Nordquist, and Ingrid Vogel. "Welfare State and its Impact on Business Competitiveness, The: Sweden Inc. for Sale?" Harvard Business School Case 703-019, October 2002. (Revised November 2002.)
- Article
Do Strong Fences Make Strong Neighbors?
By: Mihir Desai and Dhammika Dharmapala
Many features of U.S. tax policy towards multinational firms-including the governing principle of capital export neutrality, the byzantine system of expense allocation, and anti-inversion legislation-reflect the intuition that building "strong fences" around the United... View Details
Keywords: International Taxation; Initial Public Offerings; Foreign Portfolio Investment; Policy; Taxation; Multinational Firms and Management; Globalized Markets and Industries; Initial Public Offering; Mergers and Acquisitions; Foreign Direct Investment; United States
Desai, Mihir, and Dhammika Dharmapala. "Do Strong Fences Make Strong Neighbors?" National Tax Journal 63, no. 4 (December 2010): 723–740.
- Article
Tax Policy and the Efficiency of U.S. Direct Investment Abroad
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion among "tax expenditures" and occasional calls for its repeal. This paper analyzes the extent to which tax deferral and other... View Details
Keywords: International Taxation; Dynamic Efficiency; Deferral; Policy; Taxation; Performance Efficiency; Foreign Direct Investment; Investment Funds; Investment Return; Business Earnings; Equity; Financing and Loans; Cash Flow; Capital; United States
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad." National Tax Journal 64, no. 4 (December 2011): 1055–1082.
- January 2025 (Revised February 2025)
- Background Note
A High-Tech Revolution with Chinese Characteristics: China's Drive Towards EV Supremacy
By: William C. Kirby, Daniel Fu and Matthew Ngai
This background note explains and documents the rise of China's EV industry. Moreover, it identifies the challenges facing it and posits several questions about the decisions needed to be made to sustain the industry's global dominance. Would Chinese producers be able... View Details
- July 2016
- Article
Taxation, Corruption, and Growth
By: Philippe Aghion, Ufuk Akcigit, Julia Cagé and William R. Kerr
We build an endogenous growth model to analyze the relationships between taxation, corruption, and economic growth. Entrepreneurs lie at the center of the model and face disincentive effects from taxation but acquire positive benefits from public infrastructure.... View Details
Keywords: Endogenous Growth; Public Goods; Corruption; Crime and Corruption; Entrepreneurship; Taxation; Economic Growth
Aghion, Philippe, Ufuk Akcigit, Julia Cagé, and William R. Kerr. "Taxation, Corruption, and Growth." Special Issue on The Economics of Entrepreneurship. European Economic Review 86 (July 2016): 24–51.
- July 1982 (Revised August 2006)
- Background Note
Tax Factors in Business Combinations
By: Henry B. Reiling
Discusses the theory and rules governing the taxation of business combinations (mergers and acquisitions). Related information from state corporate law, federal securities law, accounting, and finance is also provided. A rewritten version of an earlier note. View Details
Reiling, Henry B. "Tax Factors in Business Combinations." Harvard Business School Background Note 283-015, July 1982. (Revised August 2006.)
- 08 Aug 2017
- Working Paper Summaries
The Role of Taxes in the Disconnect Between Corporate Performance and Economic Growth
- 07 Apr 2008
- Research & Ideas
The Debate over Taxing Foreign Profits
the right to tax those profits as well. Second, when the United States imposes its taxes on Cummins's German activity, the government provides some relief for the foreign taxes paid by Cummins to avoid double View Details
Keywords: by Sean Silverthorne
- March 2018
- Article
Financing the African Colonial State: The Revenue Imperative and Forced Labor
Although recent studies on African colonial tax systems have deepened our understanding of early fiscal capacity building efforts in the region, they have largely ignored the contributions from a widely used but invisible source of state revenue: that of labor... View Details
van Waijenburg, Marlous. "Financing the African Colonial State: The Revenue Imperative and Forced Labor." Journal of Economic History 78, no. 1 (March 2018): 40–80.
- January 2011
- Article
Building a Better America—One Wealth Quintile at a Time
By: Michael I. Norton and Dan Ariely
Disagreements about the optimal level of wealth inequality underlie policy debates ranging from taxation to welfare. We attempt to insert the desires of "regular" Americans into these debates, by asking a nationally representative online panel to estimate the current... View Details
Keywords: Taxation; Policy; Perspective; Wealth; Equality and Inequality; Income; Demography; Debates; Welfare; Diversity; Philanthropy and Charitable Giving; United States
Norton, Michael I., and Dan Ariely. "Building a Better America—One Wealth Quintile at a Time." Perspectives on Psychological Science 6, no. 1 (January 2011): 9–12.
- November 2002 (Revised March 2006)
- Case
Inequality and the "American Model"
By: Rafael M. Di Tella and Ingrid Vogel
Official data that suggest economic inequality has been mounting in the United States on various dimensions since 1979. Many causes of such inequality have been postulated: technological change, globalization, demographic factors, and changes in public policy (notably... View Details
Keywords: Equality and Inequality; Wealth and Poverty; Corporate Governance; Social Issues; Government Administration; United States
Di Tella, Rafael M., and Ingrid Vogel. Inequality and the "American Model". Harvard Business School Case 703-025, November 2002. (Revised March 2006.)
- 2009
- Working Paper
Securing Jobs or the New Protectionism?: Taxing the Overseas Activities of Multinational Firms
By: Mihir A. Desai
Tax policy toward American multinational firms would appear to be approaching a crossroads. The presumed linkages between domestic employment conditions and the growth of foreign operations by American firms have led to calls for increased taxation on foreign... View Details
Keywords: Multinational Firms and Management; Policy; Taxation; Job Cuts and Outsourcing; United States
Desai, Mihir A. "Securing Jobs or the New Protectionism?: Taxing the Overseas Activities of Multinational Firms." Harvard Business School Working Paper, No. 09-107, March 2009.
- 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
Weinzierl, Matthew C., and Jacob Kuipers. "California's Budget Crises, Tax Reform, and Domestic and International Tax Competition." Harvard Business School Case 710-038, April 2010. (Revised January 2013.)
- 2014
- Article
Unequality: Who Gets What and Why It Matters
Who should get what, and what are the consequences? Economic inequality in the United States has been rising for decades, yet only recently have behavioral scientists explored two central questions surrounding the optimal level of inequality. First, what are the... View Details
Keywords: Inequality; Ethics; Productivity; Gambling; Equality and Inequality; Fairness; Income; Performance Productivity; United States
Norton, Michael I. "Unequality: Who Gets What and Why It Matters." Policy Insights from the Behavioral and Brain Sciences 1, no. 1 (2014): 151–155.
- 29 Apr 2010
- Working Paper Summaries
The Great Leap Forward: The Political Economy of Education in Brazil, 1889-1930
- January 2013 (Revised October 2015)
- Case
Pittsburgh
By: Eric Werker, Meg Rithmire, Benjamin Kennedy and Andrew Knauer
The case narrates the development of Pittsburgh from the 1940s to 2012. It analyzes the collapse of the steel industry in the early 1980s, the city's subsequent decline, and the city's later re-emergence as a hub for higher education, the tech sector, and the... View Details
Keywords: Google; Population; City Growth; Shale; PNC; Tom Murphy; Luke Ravenstahl; Public-private Partnership; Tax Increment Financing; Brownfields; Renaissance; Industry Clusters; Industry Growth; City; Business and Government Relations; Taxation; Philanthropy and Charitable Giving; Nonprofit Organizations; Higher Education; Technology Industry; Health Industry; Steel Industry; Education Industry; Pittsburgh
Werker, Eric, Meg Rithmire, Benjamin Kennedy, and Andrew Knauer. "Pittsburgh." Harvard Business School Case 713-035, January 2013. (Revised October 2015.)
- August 2005
- Background Note
Note on International Tax Regimes
By: Mihir A. Desai, Mark Veblen and Kathleen Luchs
Provides a framework for understanding different types of international tax regimes. Examines how alternative tax regimes tax the foreign income of their citizens (including corporate citizens); how tax regimes define foreign and domestic income; and how foreign tax... View Details
Keywords: Motivation and Incentives; Earnings Management; Nationality; Framework; Taxation; Profit; Globalization; Credit; United States
Desai, Mihir A., Mark Veblen, and Kathleen Luchs. "Note on International Tax Regimes." Harvard Business School Background Note 206-014, August 2005.
- 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
Desai, Mihir. "A Better Way to Tax U.S. Businesses." Harvard Business Review 90, nos. 7-8 (July–August 2012): 135–139.
- 15 Apr 2015
- Research & Ideas
Why Americans Voted for an Income Tax
We can be forgiven, especially this time of year, for questioning a decision our predecessors made just over a century ago. In the 1910s, Americans decided to make personal and corporate income taxes a permanent feature of the United View Details
Keywords: by Matthew C. Weinzierl