Taxation - Publications - Faculty & Research - Harvard Business School

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December 2004 (Revised November 2006)
Case

Esrey & LeMay Sprint Options, The

By: Henry B. Reiling and Kevin Wall

Sprint's outside auditor simultaneously provided tax advice--including the recommendation of tax shelters related to Sprint options--to senior Sprint officers. These tax structures were called into question amid circumstances that raise a variety of conflicting issues... View Details

Keywords: Taxation; Conflict of Interests; Governing and Advisory Boards; Decision Choices and Conditions; Personal Development and Career; Telecommunications Industry

16 Aug 2016
First Look

August 16, 2016

frictions play a first-order role in determining market prices. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=49425 Popular Acceptance of Inequality Due to Brute Luck and Support for Classical Benefit-Based View Details

Keywords: Sean Silverthorne

Article

De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution

By: Benjamin B Lockwood and Matthew Weinzierl

The prominent but unproven intuition that preference heterogeneity reduces redistribution in a standard optimal tax model is shown to hold under the plausible condition that the distribution of preferences for consumption relative to leisure rises, in terms of... View Details

Keywords: Motivation and Incentives; Income; Decision Choices and Conditions; Consumer Behavior; Taxation; Microeconomics; Macroeconomics

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September 2004 (Revised April 2005)
Case

U.S. Market Framework for Gasoline, The: Individual Incentives and Societal Goals in Global Markets

By: Bruce R. Scott and Edward Murphy

Traces the role of gasoline taxes in financing U.S. highways and the use of regulations to increase fuel economy to show how and why the U.S. market framework for gasoline is so different from that in Europe. Focuses on whether the U.S. tax should be raised, as... View Details

Keywords: Taxation; Governing Rules, Regulations, and Reforms; Energy Sources; Digital Platforms; Sovereign Finance; Growth and Development Strategy; United States; Europe

24 Sep 2012
Research & Ideas

Why Do We Tax?

taxation that otherwise might seem inconsistent with a rejection of tags. It also has a number of additional implications for policy, each of which improves the match between theory and reality. Q: As you've said, tagging means the... View Details

Keywords: by Martha Lagace; Legal Services

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

December 2017
Response

Reply: Do Powerful Politicians Really Cause Corporate Downsizing?

By: Lauren Cohen, Joshua D. Coval and Christopher J. Malloy

While we commend the initiative of Snyder and Welch (2017), we lay out in this short reply why we remain highly confident in our results and our interpretation thereof. We welcome authors to continue to explore the data for themselves and look forward to the new... View Details

Keywords: Spending; Private Sector; Taxation; Interest Rates; Business and Government Relations; Investment; Employment; Power and Influence

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October 2010
Teaching Note

From Imitation to Innovation: Zongshen Industrial Group (TN)

By: Willy C. Shih

Teaching Note for 610057. View Details

Keywords: Innovation and Invention; Transformation; Problems and Challenges; Taxation; Information Technology; Selection and Staffing; Talent and Talent Management; Corporate Strategy; Acquisition; Technology Adoption; Supply Chain; Motorcycle Industry

February 2020 (Revised August 2021)
Case

Australia: Commodities, Competitiveness, Climate and China

By: Richard H.K. Vietor and Laura Alfaro

For the past few decades, Australia has dealt with the benefits and costs of repeated mining booms—inflation, a housing bubble, a current account deficit, and growing dependence on China. Between 1996 and 2007, however, Australia had most of these issues under control... View Details

Keywords: Commodities; Competitiveness; Carbon Tax; Environment; Capital Flows; Current Account; Mining; Economy; Problems and Challenges; Climate Change; Taxation; Competition; Financial Condition; Government and Politics; Inflation and Deflation; Environmental Sustainability; Australia

Article

Debt Maturity: Is Long-Term Debt Optimal?

By: Laura Alfaro and Fabio Kanczuk

We model and calibrate the arguments in favor and against short-term and long-term debt. These arguments broadly include: maturity premium, sustainability, and service smoothing. We use a dynamic equilibrium model with tax distortions and government... View Details

Keywords: Borrowing and Debt; Investment Return; Development Economics; Taxation; Risk and Uncertainty; Cost; Interest Rates; Developing Countries and Economies; Welfare; United States; Brazil

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February 2004 (Revised March 2004)
Case

Fuel Cells: The Hydrogen Revolution?

By: Thomas R. Eisenmann and Ryland Matthew Willis

The challenges faced in establishing hydrogen fuel cell-powered transportation in the United States, which promises to reduce greenhouse gas emissions and dependence on imported oil is examined. Foremost among these challenges is a "chicken-and-egg" dynamic: consumers... View Details

Keywords: Taxation; Environmental Sustainability; Infrastructure; Government Administration; Energy Sources; Business and Government Relations; Network Effects; Transportation; Green Technology Industry; Energy Industry; European Union; Japan; United States

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22 Mar 2016
First Look

March 22, 2016

Acceptance of Morally Arbitrary Luck and Widespread Support for Classical Benefit-Based Taxation By: Weinzierl, Matthew C. Abstract—Public moral reasoning is shown to differ in three specific ways from what is conventionally assumed in... View Details

Keywords: Sean Silverthorne

November 1993 (Revised April 2007)
Case

Continental Airlines--1992 (Abridged)

By: Stuart C. Gilson

The CEO is preparing a recommendation to the board regarding several potential outside investments in the company, which is currently operating in bankruptcy. In making his decision, the CEO has to consider various financial and strategic factors, including possible... View Details

Keywords: Capital Structure; Cash Flow; Cost of Capital; Insolvency and Bankruptcy; Investment; Taxation; Risk and Uncertainty; Valuation; Aerospace Industry; United States

2010
Chapter

The Many Faces of Nonprofit Accountability

By: Alnoor Ebrahim

Calls for greater accountability are not new. Leaders of organizations, be they nonprofit, business, or government, face a constant stream of demands from various constituents demanding accountable behavior. But what does it mean to be accountable? By and large,... View Details

Keywords: Crime and Corruption; Corporate Accountability; Governing Rules, Regulations, and Reforms; Taxation; Leadership; Management; Nonprofit Organizations; Behavior; Trust

30 Mar 2010
First Look

First Look: March 30

http://www.hbs.edu/research/pdf/10-004.pdf Investment Taxation and Portfolio Performance Authors:Daniel Bergstresser and Jeffrey Pontiff Abstract Taxes have a first-order impact on portfolio returns. Most research mistakenly assumes that... View Details

Keywords: Sean Silverthorne

November 1999 (Revised November 2000)
Case

International Business Machines Corporation (C)

By: David F. Hawkins

A financial analyst is examining IBM's 1998 tax note to understand better how the company's 1998 tax note was determined. Teaching purpose: Illustrates deferred tax accounting. View Details

Keywords: History; Earnings Management; Taxation; Decision Making; Business Model; Business Earnings; Information Infrastructure; Mathematical Methods; Private Sector; Accounting Audits; Accounting Industry; Computer Industry

May 2015
Teaching Note

The United Kingdom and the Means to Prosperity

By: Laura Alfaro, Lakshmi Iyer and Hilary White

After struggling through the country's longest recession since 2008, the U.K. was expected to grow faster than any other G7 nation in 2014. Analysts wondered whether the return to growth was because, or in spite of, Prime Minister David Cameron's controversial £113... View Details

November 2000
Background Note

Note on Employee Stock Ownership Plans (ESOPs) and Phantom Stock Plans

By: Dwight B. Crane and Indra Reinbergs

Provides a brief overview of employee stock ownership plans (ESOPs) and phantom stock plans for owners of closely held companies. ESOPs can be used as a tool of corporate financing, and can provide employees with ownership interests. Phantom stock plans can reward... View Details

Keywords: Financing and Loans; Employee Stock Ownership Plan; Motivation and Incentives; Management Teams; Corporate Governance; Ownership Stake; Taxation

23 Apr 2013
First Look

First Look: April 23

working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=44722 No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax By: Pomeranz, Dina Abstract—Claims that the VAT facilitates tax enforcement by generating... View Details

Keywords: Sean Silverthorne

January 2001 (Revised June 2001)
Case

Local Initiatives Support Corporation

By: James E. Austin and Kim Slack

Local Initiatives Support Corp. (LISC) is a $74 million nonprofit social enterprise that combats poverty by helping community development organizations build affordable housing and create economic development opportunities through public-private partnerships. Poses a... View Details

Keywords: Business Model; Development Economics; Education; Capital; Investment Funds; Taxation; Growth and Development; Partners and Partnerships; Nonprofit Organizations; Segmentation; Service Industry

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