Publications

Purchase

17 Feb 2011
Working Paper Summaries

Preference Heterogeneity and Optimal Capital Income Taxation

Keywords: by Mikhail Golosov, Maxim Troshkin, Aleh Tsyvinski & Matthew Weinzierl

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

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

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

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

Purchase

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

2005
Working Paper

Taxation and the Evolution of Aggregate Corporate Ownership Concentration

By: Mihir A. Desai, Dhammika Dharmapala and Winnie Fung

Article

Optimal Taxation When Children's Abilities Depend on Parents' Resources

By: Alexander Gelber and Matthew Weinzierl

Empirical research suggests that parents' economic resources affect their children's future earnings abilities. Optimal tax policy therefore treats future ability distributions as endogenous to current taxes. We model this endogeneity, calibrate the model to match... View Details

Keywords: Taxation; Family and Family Relationships; Welfare

05 Feb 2015
Working Paper Summaries

Does Front-Loading Taxation Increase Savings? Evidence from Roth 401(k) Introductions

Keywords: by John Beshears, James J. Choi, David Laibson & Brigitte C. Madrian

2016
Working Paper

Meet the Oligarchs: Business Legitimacy, State Capacity and Taxation

By: Rafael Di Tella, Juan Dubra and Alejandro Lagomarsino

We analyze the role of people’s beliefs about the rich in the determination of public policy in the context of a randomized online survey experiment. A question we study is the desirability of government-private sector meetings, a variable we argue is connected to... View Details

Keywords: Business Legitimacy; State Capacity; Meetings; Taxes; Top 1%; Regulation; Prejudice and Bias; Values and Beliefs; Taxation; Business and Government Relations

Article

Corporate Financial Policy and Taxation in a Growing Economy

By: M. Feldstein, Jerry R. Green and Eytan Sheshinski

08 Sep 2009
Research & Ideas

The Height Tax, and Other New Ways to Think about Taxation

less burdensome for all citizens. "While the idea of a height tax follows directly from the standard economic framework for tax analysis, most people find the idea crazy," allows HBS professor Matthew C. Weinzierl, an economist who studies optimal View Details

Keywords: by Martha Lagace

14 Mar 2013
Working Paper Summaries

No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax

Keywords: by Dina Pomeranz

2021
Working Paper

Most Individuals Prefer to Compromise among Competing Normative Principles of Taxation

By: Itai Sher and Matthew C. Weinzierl

We use a novel survey to gather direct and indirect evidence on how individuals reconcile their simultaneous support for opposing normative principles when forming their policy preferences. Our evidence suggests that, when choosing policy, a minority (approximately... View Details

Keywords: Normative Principles; Taxation; Policy; Attitudes; Measurement and Metrics