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Publications

Publications

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  • All HBS Web  (520)
    • News  (22)
    • Research  (472)
    • Multimedia  (1)
  • Faculty Publications  (395)

Show Results For

  • All HBS Web  (520)
    • News  (22)
    • Research  (472)
    • Multimedia  (1)
  • Faculty Publications  (395)
← Page 2 of 520 Results →
  • 2010
  • Working Paper

Investment Taxation and Portfolio Performance

By: Daniel B. Bergstresser and Jeffrey Pontiff
Taxes have a first-order impact on portfolio returns. Most research mistakenly assumes that portfolios command similar tax burdens, or that tax burdens are proportional to dividend yields. Portfolio strategies differ in the pace of capital gains realization. We use the... View Details
Keywords: Financial Strategy; Investment Return; Investment Portfolio; Taxation; Performance Evaluation
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Bergstresser, Daniel B., and Jeffrey Pontiff. "Investment Taxation and Portfolio Performance." Harvard Business School Working Paper, No. 10-084, March 2010.
  • 1978
  • Chapter

The Taxation of Capital Gains

By: Jerry R. Green
Citation
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Green, Jerry R. "The Taxation of Capital Gains." In Federal Tax Reform: Myths and Realities, edited by Michael J. Boskin. San Francisco: Institute for Contemporary Studies, 1978.
  • 01 May 2014
  • Working Paper Summaries

Revisiting the Classical View of Benefit-Based Taxation

Keywords: by Matthew Weinzierl
  • 23 Jun 2017
  • News

Taxation in a Global Context

  • 03 Jan 2017
  • Working Paper Summaries

Meet the Oligarchs: Business Legitimacy, State Capacity and Taxation

Keywords: by Rafael Di Tella, Juan Dubra, and Alejandro Lagomarsino
  • January 1984
  • Background Note

U.S. Taxation of Foreign Source Income

By: Thomas R. Piper
Keywords: Taxation; United States
Citation
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Piper, Thomas R. "U.S. Taxation of Foreign Source Income." Harvard Business School Background Note 284-053, January 1984.
  • 30 Jan 2019
  • Working Paper Summaries

Understanding Different Approaches to Benefit-Based Taxation

Keywords: by Robert Scherf and Matthew C. Weinzierl
  • February 1990
  • Article

Inflation and Taxation with Optimizing Governments

By: J. J. Rotemberg and James Poterba
Keywords: Inflation and Deflation; Taxation; Government and Politics
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Rotemberg, J. J., and James Poterba. "Inflation and Taxation with Optimizing Governments." Journal of Money, Credit & Banking 22 (February 1990): 1–19.
  • 07 Apr 2025
  • News

DP20110 Extractive Taxation and the French Revolution

  • January 2013
  • Article

Preference Heterogeneity and Optimal Capital Income Taxation

By: Mikhail Golosov, Maxim Troshkin, Aleh Tsyvinski and Matthew Weinzierl
We examine a prominent justification for capital income taxation: goods preferred by those with high ability ought to be taxed. In an environment where commodity taxes are allowed to be nonlinear functions of income and consumption, we derive an analytical expression... View Details
Keywords: Taxation
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Golosov, Mikhail, Maxim Troshkin, Aleh Tsyvinski, and Matthew Weinzierl. "Preference Heterogeneity and Optimal Capital Income Taxation." Journal of Public Economics 97 (January 2013): 160–175. (Also NBER Working Paper Series, No. 16619, December 2010.)
  • 17 Feb 2011
  • Working Paper Summaries

Preference Heterogeneity and Optimal Capital Income Taxation

Keywords: by Mikhail Golosov, Maxim Troshkin, Aleh Tsyvinski & Matthew Weinzierl
  • 25 Apr 2025
  • News

Extractive Taxation and the French Revolution

  • 2018
  • Working Paper

Taxation and Innovation in the 20th Century

By: Ufuk Akcigit, John Grigsby, Tom Nicholas and Stefanie Stantcheva
This paper studies the effect of corporate and personal taxes on innovation in the United States over the 20th century. We use three new datasets: a panel of the universe of inventors who patent since 1920; a dataset of the employment, location, and patents of firms... View Details
Keywords: Taxation; Innovation and Invention; History; United States
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Akcigit, Ufuk, John Grigsby, Tom Nicholas, and Stefanie Stantcheva. "Taxation and Innovation in the 20th Century." NBER Working Paper Series, No. 24982, September 2018. (Forthcoming in Quarterly Journal of Economics.)
  • 1978
  • Chapter

Evaluation of the Present System of Mining Taxation

By: Malcolm Gillis, Louis T. Wells and Brian Wright
Keywords: Mining; Taxation; Performance Evaluation; Mining Industry
Citation
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Gillis, Malcolm, Louis T. Wells, and Brian Wright. "Evaluation of the Present System of Mining Taxation." Chap. 7 in Taxation and Mining: Non-fuel Minerals in Bolivia and Other Countries, edited by Malcolm Gillis. Cambridge, MA: Ballinger Publishing Company, 1978.
  • March 1993
  • Teaching Note

Note on U.S. Taxation of Foreign-Source Corporate Income (TN)

By: W. Carl Kester
Teaching Note for (9-292-101). View Details
Keywords: Taxation; United States
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Kester, W. Carl. "Note on U.S. Taxation of Foreign-Source Corporate Income (TN)." Harvard Business School Teaching Note 293-009, March 1993.
  • February 2006
  • Article

Taxation and Multinational Activity; New Evidence, New Interpretations

By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Keywords: Taxation; Information
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Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Taxation and Multinational Activity; New Evidence, New Interpretations." Survey of Current Business 82, no. 6 (February 2006): 16–22.
  • 2006
  • Chapter

Taxation and the Evolution of Aggregate Corporate Ownership Concentration

By: Mihir A. Desai, Dhammika Dharmapala and Winnie Fung
Keywords: Taxation; Expansion; Business Ventures; Ownership
Citation
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Desai, Mihir A., Dhammika Dharmapala, and Winnie Fung. "Taxation and the Evolution of Aggregate Corporate Ownership Concentration." In Taxing Corporate Income in the 21st Century, edited by Alan Auerbach, James R. Hines Jr., and Joel Slemrod. Cambridge University Press, 2006.
  • 14 Sep 2011
  • News

Fight brewing over U.S. offshore profit taxation

    Metropolitan Blueprints of Colonial Taxation in Africa?

    The historical and social science literature is divided about the importance of metropolitan blueprints of colonial rule for the development of colonial states. We exploit... View Details

    • 2005
    • Working Paper

    Taxation and the Evolution of Aggregate Corporate Ownership Concentration

    By: Mihir A. Desai, Dhammika Dharmapala and Winnie Fung
    Citation
    SSRN
    Related
    Desai, Mihir A., Dhammika Dharmapala, and Winnie Fung. "Taxation and the Evolution of Aggregate Corporate Ownership Concentration." NBER Working Paper Series, No. w11469, July 2005.
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