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Show Results For
- All HBS Web
(520)
- News (22)
- Research (472)
- Multimedia (1)
- Faculty Publications (395)
- 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
- 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
- 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
- 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
- 2009
- Working Paper
Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
By: Dhammika Dharmapala, C. Fritz Foley and Kristin J. Forbes
This paper analyzes the impact on firm behavior of the Homeland Investment Act of 2004, which provided a one-time tax holiday for the repatriation of foreign earnings by U.S. multinationals. The analysis controls for endogeneity and omitted variable bias by using... View Details
Keywords: Investment; Multinational Firms and Management; Government Legislation; Taxation; Business and Shareholder Relations; Behavior; United States
Dharmapala, Dhammika, C. Fritz Foley, and Kristin J. Forbes. "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act." NBER Working Paper Series, No. 15023, June 2009.
- 2005
- Working Paper
Nominal versus Indexed Debt: A Quantitative Horse Race
By: Laura Alfaro and Fabio Kanczuk
The main arguments in favor of and against nominal and indexed debt are the incentive to default through inflation versus hedging against unforeseen shocks. We model and calibrate these arguments to assess their quantitative importance. We use a dynamic equilibrium... View Details
Keywords: Borrowing and Debt; Taxation; Risk and Uncertainty; Inflation and Deflation; System Shocks; Developing Countries and Economies; Mathematical Methods
Alfaro, Laura, and Fabio Kanczuk. "Nominal versus Indexed Debt: A Quantitative Horse Race." Harvard Business School Working Paper, No. 05-053, January 2005. (Revised March 2010. Also NBER Working Paper No. 13131.)
- 1980
- Chapter
Negotiating and Implementing Mineral Agreements with Multinationals: Some Critical Tax Development Issues
By: L. T. Wells Jr. and Malcolm Gillis
Keywords: Agreements and Arrangements; Metals and Minerals; Mining; Multinational Firms and Management; Globalized Markets and Industries; Taxation; Mining Industry
Wells, L. T., Jr., and Malcolm Gillis. "Negotiating and Implementing Mineral Agreements with Multinationals: Some Critical Tax Development Issues." In Tax and Investment Policies for Hard Minerals: Public and Multinational Enterprises in Indonesia, by Malcolm Gillis, Ralph Beals, Glenn Jenkins, L. T. Wells Jr., and Ulrich Peterson. MA: Ballinger Publishing Company, 1980.
- 21 Aug 2012
- First Look
First Look: August 21
Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources Authors:Alexander Gelber and Matthew Weinzierl Abstract Empirical research suggests that parents' economic resources affect their children's future... View Details
Keywords: Sean Silverthorne
- 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.
- 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
Cohen, Lauren, Joshua D. Coval, and Christopher J. Malloy. "Reply: Do Powerful Politicians Really Cause Corporate Downsizing?" Journal of Political Economy 125, no. 6 (December 2017): 2232–2237.
- November 2018
- Teaching Note
The Tax Man: Taxes in Private Equity Real Estate
By: Nori Gerardo Lietz and Sayiddah Fatima McCree
Teaching Note for HBS No. 218-077. This teaching note provides the back up analysis for the various alternatives to be considered in choosing the optimal investment structure for the real estate acquisition. It contrasts the interests of the tax exempt investors... View Details
- 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
Vietor, Richard H.K., and Laura Alfaro. "Australia: Commodities, Competitiveness, Climate and China." Harvard Business School Case 720-028, February 2020. (Revised August 2021.)
- 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
Alfaro, Laura, and Fabio Kanczuk. "Debt Maturity: Is Long-Term Debt Optimal?" Review of International Economics 17, no. 5 (November 2009): 890–905. (Also Harvard Business School Working Paper, No. 06-005 and NBER Working Paper No. 13119.)
- December 2011
- Article
Do Powerful Politicians Cause Corporate Downsizing?
By: Lauren Cohen, Joshua Coval and Christopher J. Malloy
This paper employs a new empirical approach for identifying the impact of government spending on the private sector. Our key innovation is to use changes in congressional committee chairmanship as a source of exogenous variation in state-level federal expenditures. In... View Details
Keywords: Spending; Private Sector; Taxation; Innovation and Invention; Interest Rates; Business and Government Relations; Investment; Employment; Power and Influence
Cohen, Lauren, Joshua Coval, and Christopher J. Malloy. "Do Powerful Politicians Cause Corporate Downsizing?" Journal of Political Economy 119, no. 6 (December 2011): 1015–1060. (Click here for a response to Snyder and Welch, click here for the data, and click here for the code.)
- 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
Eisenmann, Thomas R., and Ryland Matthew Willis. "Fuel Cells: The Hydrogen Revolution?" Harvard Business School Case 804-144, February 2004. (Revised March 2004.)
- 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
Gilson, Stuart C. "Continental Airlines--1992 (Abridged)." Harvard Business School Case 294-058, November 1993. (Revised April 2007.)
- 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
Ebrahim, Alnoor. "The Many Faces of Nonprofit Accountability." Chap. 4 in The Jossey-Bass Handbook of Nonprofit Leadership and Management. 3rd ed. Edited by David O. Renz, 110–121. San Francisco: Jossey-Bass, 2010.
- November 2010 (Revised August 2011)
- Case
Australian Vintage Ltd.
By: David F. Hawkins
Following International Financial Reporting Standards guidance company records a number of significant losses and a related deferred tax asset. View Details
Keywords: Accounting; International Accounting; Financial Statements; Financial Reporting; Taxation; Business or Company Management; Asset Management; Assets; Financial Management; Standards; Australia
Hawkins, David F. "Australian Vintage Ltd." Harvard Business School Case 111-034, November 2010. (Revised August 2011.)
- January 2009
- Journal Article
The Fiscal Impact of High-skilled Emigration: Flows of Indians to the U.S.
By: Mihir Desai, D. Kapur, J. McHale and K Rogers
Easing immigration restrictions for the highly skilled in developed countries portends a future of increased human capital outflows from developing countries. The myriad consequences of these developments for developing countries include the direct loss of the fiscal... View Details
Keywords: Talent and Talent Management; Diasporas; Developing Countries and Economies; Taxation; Compensation and Benefits; Human Capital; Mathematical Methods; India; United States
Desai, Mihir, D. Kapur, J. McHale, and K Rogers. "The Fiscal Impact of High-skilled Emigration: Flows of Indians to the U.S." Journal of Development Economics 88, no. 1 (January 2009).