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- All HBS Web
(515)
- News (22)
- Research (473)
- Multimedia (1)
- Faculty Publications (391)
- March 2011 (Revised February 2018)
- Supplement
Wealth Management Crisis at UBS (B)
By: George Serafeim
The case describes the resolution of the U.S. Department of Justice (DOJ) investigation for tax fraud and the increasing pressure on the wealth management business. View Details
Keywords: Fraud; Regulatory Enforcement; Reputation Incentives; Crony Capitalism; Tax Havens; Legitimacy; Multinational; Strategic Change; Corporate Governance; Incentives; Transparency; Financial Services; Wealth; Taxation; Crime and Corruption; Global Range; Governance; Business and Government Relations; Asset Management; United States
Healy, Paul M., George Serafeim, and David Lane. "Wealth Management Crisis at UBS (B)." Harvard Business School Supplement 111-090, March 2011. (Revised February 2018.)
- 2009
- Working Paper
The Impact of Private Equity Ownership on Portfolio Firms' Corporate Tax Planning
By: Brad Badertscher, Sharon P. Katz and Sonja Olhoft Rego
This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational engineering. Given... View Details
Keywords: Private Equity; Investment Portfolio; Corporate Governance; Taxation; Ownership Stake; Value Creation
Badertscher, Brad, Sharon P. Katz, and Sonja Olhoft Rego. "The Impact of Private Equity Ownership on Portfolio Firms' Corporate Tax Planning." Harvard Business School Working Paper, No. 10-004, July 2009. (Revised March 2010.)
- 10 Nov 2009
- First Look
First Look: Nov. 10
http://www.hbs.edu/research/pdf/07-104.pdf Stretching the Inelastic Rubber: Taxation, Welfare and Lobbies in Amazonia, 1870-1910 Author:Felipe Tâmega Fernandes Abstract This paper examines the effect of government intervention via View Details
Keywords: Martha Lagace
- 29 Aug 2017
- First Look
First Look at New Research and Ideas, August 29
defining societal issue of the 21st century. The debate over “who gets what’ underlies policy debates ranging from taxation to health care to wages and permeates society at all levels, attracting increasing interest from policymakers,... View Details
Keywords: Sean Silverthorne
- March 2011
- Supplement
Valuation of AirThread Connections, Faculty Spreadsheet Supplement (Brief Case)
By: Erik Stafford and Joel L. Heilprin
- March 1992 (Revised November 1992)
- Case
Lockheed Aeromod Center, Inc.
By: Timothy A. Luehrman
A wholly-owned subsidiary of Lockheed Corp. has an $11 million expansion underway in South Carolina. The company must decide how best to take advantage of the opportunity to issue tax exempt debt. Specifically, the decision involves choices about the maturity and... View Details
Keywords: Business Subsidiaries; Decisions; Borrowing and Debt; Financial Strategy; Taxation; Opportunities; Expansion; Valuation; South Carolina
Luehrman, Timothy A. "Lockheed Aeromod Center, Inc." Harvard Business School Case 292-123, March 1992. (Revised November 1992.)
- June – July 2008
- Article
A Better Approach to Foreign Aid
By: Justin Muzinich and Eric D. Werker
Frustration with U.S. foreign aid is widespread. At the same time, flows of private development finance—including foreign direct investment and remittances—have begun to dwarf official aid. We suggest a new approach that harnesses the power of private development... View Details
Keywords: Developing Countries and Economies; Foreign Direct Investment; International Relations; Taxation; Welfare or Wellbeing; United States
Muzinich, Justin, and Eric D. Werker. "A Better Approach to Foreign Aid." Policy Review 149 (June–July 2008).
- 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.)
- July 2010
- Supplement
Post-Crisis Compensation at Credit Suisse (B)
By: Clayton S. Rose and Aldo Sesia
The (B) case describes how Credit Suisse management allocated the cost of the 25% U.K. banker's tax among shareholders, U.K. managing directors, and the other employees globally. View Details
Keywords: Financial Crisis; Cost; Governing Rules, Regulations, and Reforms; Taxation; Compensation and Benefits; Banking Industry; Financial Services Industry; Switzerland; United Kingdom
Rose, Clayton S., and Aldo Sesia. "Post-Crisis Compensation at Credit Suisse (B)." Harvard Business School Supplement 311-006, July 2010.
- April 2010
- Article
Endowments, Fiscal Federalism, and the Cost of Capital for States: Evidence from Brazil, 1891-1930
By: Andre C. Martinez Fritscher and Aldo Musacchio
There is a large literature looking at the determinants of country risk (defined as the difference between the yield of a sovereign's bonds and the risk-free rate). In this paper, we contribute to the discussion by arguing that an important explanatory factor is the... View Details
Keywords: Bonds; Performance Capacity; Taxation; Revenue; Governance; Geographic Location; Trade; Price; Cost of Capital; Risk and Uncertainty; Public Administration Industry; Brazil
Martinez Fritscher, Andre C., and Aldo Musacchio. "Endowments, Fiscal Federalism, and the Cost of Capital for States: Evidence from Brazil, 1891-1930." Financial History Review 17, no. 1 (April 2010). (Winner of the Gerry Feldman Young Scholar Prize for the best paper of (a) young scholar(s) of the European Association of Banking and Financial History, 2010-2011.)
- March 2011
- Supplement
Valuation of AirThread Connections, Spreadsheet Supplement (Brief Case)
By: Erik Stafford and Joel L. Heilprin
- December 2004 (Revised April 2006)
- Case
Nestle and Alcon--The Value of a Listing
By: Mihir A. Desai, Vincent Dessain and Anders Sjoman
In response to a perceived undervaluation by the capital markets, Nestle is considering divesting a part of its ophthalmology subsidiary, Alcon, and must decide on a listing location. In the process, students are challenged to wrestle with the valuation of a... View Details
Keywords: Business Conglomerates; International Finance; Corporate Entrepreneurship; Markets; Taxation; Business Subsidiaries; Valuation; Food and Beverage Industry; Health Industry; Europe; United States
Desai, Mihir A., Vincent Dessain, and Anders Sjoman. "Nestle and Alcon--The Value of a Listing." Harvard Business School Case 205-056, December 2004. (Revised April 2006.)
- July–August 2014
- Article
Obamacare Rules Pose Challenges for S Corp Owners
By: Josh Baron, Steve Salley and Judith L. Walsh
The article offers information financial impacts of tax by the U.S. Affordable Care Act (ACA) applied in January 2013 on family business shareholders and owners of S Corp. It discusses suggestions in tax planning to equalize tax burden including establishing family... View Details
Keywords: Ownership Type; Family Ownership; Compensation and Benefits; Taxation; Government Legislation
Baron, Josh, Steve Salley, and Judith L. Walsh. "Obamacare Rules Pose Challenges for S Corp Owners." Family Business Magazine 25, no. 4 (July–August 2014): 18–19.
- March 1999 (Revised June 2005)
- Case
Saevig Corporation
By: Henry B. Reiling and Mark Pollard
The taxpayer purchased land and later transferred it to a family controlled corporation in return for an earn out. When funds were eventually received, the IRS treated them as dividends, whereas the individual and corporate taxpayers contended they were sums paid on... View Details
Keywords: Investment Return; Debt Securities; Taxation; Outcome or Result; Financial Reporting; Family Business; Assets; Business and Stakeholder Relations
Reiling, Henry B., and Mark Pollard. "Saevig Corporation." Harvard Business School Case 299-082, March 1999. (Revised June 2005.)
- November 2005 (Revised November 2007)
- Case
Meisterchef.com
By: Henry B. Reiling
Two underperforming companies are seeking to combine on terms that will preserve the net operating loss of one for use against their combined future profits or at least against the future profits of the company that generated the losses. The questions are whether the... View Details
- 07 Feb 2012
- First Look
First Look: February 7
Redistribute So Much but Tag So Little? The Principle of Equal Sacrifice and Optimal Taxation Author:Matthew Weinzierl Abstract Tagging is a free lunch in conventional optimal tax theory because it eases the classic tradeoff between... View Details
Keywords: Sean Silverthorne
- 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
- 2009
- Working Paper
Endowments, Fiscal Federalism, and the Cost of Capital for States: Evidence from Brazil, 1891-1930
By: Andre C. Martinez Fritscher and Aldo Musacchio
There is a large amount of literature that aims to explain what determines country risk (defined as the difference between the yield of a sovereign's bonds and the risk-free rate). In this paper, we contribute to the discussion by arguing that an important explanatory... View Details
- November 2002
- Background Note
Strategy and Sources of Motion Picture Finance, The
By: Mihir A. Desai, Gabriel J. Loeb and Mark Veblen
This case considers the alternative financing mechanisms for film financing, the evolution of film finance in the United States, and the nature of tax-motivated film financing in the United States and around the world. It develops the strategy driving motion picture... View Details
Keywords: Film Entertainment; Financial Instruments; Financial Strategy; Financing and Loans; Globalized Markets and Industries; Taxation; Motivation and Incentives; Competitive Strategy; Entertainment and Recreation Industry; United States
Desai, Mihir A., Gabriel J. Loeb, and Mark Veblen. "Strategy and Sources of Motion Picture Finance, The." Harvard Business School Background Note 203-007, November 2002.
- April 2006
- Module Note
Cross-Border Financial Opportunities
By: Mihir A. Desai and Kathleen Luchs
Describes the fifth module in the International Finance course at Harvard Business School. This module explores how segmented capital markets create financing opportunities for firms and the mechanisms that evolve to take advantage of those opportunities. The issues... View Details
Keywords: Opportunities; Capital Markets; Decisions; International Finance; Motivation and Incentives; Taxation
Desai, Mihir A., and Kathleen Luchs. "Cross-Border Financial Opportunities." Harvard Business School Module Note 206-126, April 2006.