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  • 10 Mar 2015
  • First Look

First Look: March 10

well as the economic development and taxation initiatives pursued by different mayors. Purchase this case: https://cb.hbsp.harvard.edu/cbmp/product/713035-PDF-ENG View Details
Keywords: Carmen Nobel
  • 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
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  • March 2006
  • Module Note

Financing Decisions within the Firm

By: Mihir A. Desai and Kathleen Luchs
Describes a core module in the International Finance course at Harvard Business School. The module focuses on the financial and managerial issues that confront managers who make financial decisions within multinational firms: how subsidiaries should be financed and... View Details
Keywords: Decisions; International Finance; Taxation; Business Subsidiaries; Multinational Firms and Management; Framework; Performance Evaluation; Management Analysis, Tools, and Techniques
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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
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  • 03 Aug 2010
  • First Look

First Look: August 3

and questions about growth and scalability. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/310053-PDF-ENG Note: Disclosure, Regulation, and Taxation of Hedge Funds versus Mutual Funds in the U.S. Lena G. Goldberg, Robert C.... View Details
Keywords: Martha Lagace
  • November 1991 (Revised December 1996)
  • Case

Pressco, Inc.--1985

By: William E. Fruhan Jr.
A capital budgeting problem is viewed from the context of a marketing representative attempting to make a sale of energy saving heavy industrial equipment. Tax law changes promise to have a significant impact on the customer's decision process. Teaching purpose: To... View Details
Keywords: Capital Budgeting; Machinery and Machining; Valuation; Taxation; Customer Value and Value Chain; Cost vs Benefits; Inflation and Deflation; Cost Management; Product Marketing; North and Central America
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  • 21 Oct 2014
  • First Look

First Look: October 21

cross-sectional empirical evidence is most persuasive in favor of agency considerations. Studies centered on the May 2003 dividend tax cut confirm that differences in the taxation of dividends and capital gains have only a second-order... View Details
Keywords: Sean Silverthorne
  • 11 Oct 2016
  • First Look

October 11, 2016

self-employment is positive at the median. The option to return to paid work is large enough to reverse the result from cross-sectional studies that the median man expects to earn significantly less from self-employment. However, after accounting for progressive View Details
Keywords: Sean Silverthorne
  • 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
  • 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
  • 18 Feb 2015
  • First Look

First Look: February 18

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 paper trails on transactions between firms contributed to... View Details
Keywords: Sean Silverthorne
  • April 2009 (Revised August 2009)
  • Case

Petrobras in Ecuador (A)

By: Aldo Musacchio, Lena G. Goldberg and Ricardo Reisen de Pinho
On October 18, 2007, Ecuador's President Rafael Correa announced his intention to migrate Petrobras' existing participation contracts to exploit oil reserves in Ecuador's Blocks 18 and 31 to servicing agreements under which Petrobras would be paid a production fee and... View Details
Keywords: Metals and Minerals; Globalized Firms and Management; Corporate Governance; Government Administration; Taxation; Contracts; Negotiation Process; Negotiation Tactics; Public Ownership; Business and Government Relations; Business and Shareholder Relations; Brazil; Ecuador
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  • December 2010
  • Article

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; Motivation and Incentives; Inflation and Deflation; System Shocks; Taxation; Risk and Uncertainty; Framework; Problems and Challenges; Interest Rates; Cost; Developing Countries and Economies; Service Operations
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  • April 2003 (Revised July 2003)
  • Teaching Note

Singapore Inc. (TN)

By: Richard H.K. Vietor
Teaching Note for (9-703-040). View Details
Keywords: Developing Countries and Economies; Growth and Development Strategy; Taxation; Industry Clusters; Competitive Strategy; Foreign Direct Investment; Policy; Organizational Culture; Saving; Performance Productivity; Balance and Stability; China; Singapore
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  • June 2017 (Revised August 2018)
  • Supplement

Making Target the Target: Boycotts and Corporate Political Activity (B)

By: Nien-hê Hsieh and Victor Wu
Supplements the (A) Case. View Details
Keywords: Campaign Finance Reform; Corporate Political Activity; Lobbying; LGBTQ; Campaign Contributions; Campaign Finance; Retail; Shareholder Activism; Public Opinion; Social Issues; Corporate Social Responsibility and Impact; Mission and Purpose; Problems and Challenges; Laws and Statutes; Rights; Crisis Management; Risk Management; Media; Political Elections; Taxation; Corporate Accountability; Values and Beliefs; Fairness; Diversity; Customers; Communication; Business and Government Relations; Retail Industry; United States
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  • 28 Apr 2015
  • First Look

First Look: April 28

The Estate Tax Debate Per dollar of revenue, no tax policy generates more sound and fury than the taxation of estates. To supporters, the tax is a break on the concentration of wealth and power and an easy way to fund redistribution. To... View Details
Keywords: Sean Silverthorne
  • 01 Jun 2014
  • News

Ready for Takeoff

buying online. But even in the face of this—and what he sees as oppressive taxation and constraining bureaucracy—Beisert says the opportunity here is vast. In the United States, online purchases make up over 20 percent of the fashion... View Details
Keywords: Dan Morrell; Air Transportation; Transportation
  • 24 Jun 2014
  • First Look

First Look: June 24

unequal growth and recessions and find that they are sensitive to the assumed distortionary costs of taxation and the year from which preferences are derived. We explore several possible explanations for our findings with available data.... View Details
Keywords: Sean Silverthorne
  • 11 Jan 2011
  • First Look

First Look: Jan. 11

Download the paper: http://papers.nber.org/papers/w16645 Preference Heterogeneity and Optimal Capital Income Taxation Authors:Mikhail Golosov, Maxim Troshkin, Aleh Tsyvinski, and Matthew Weinzierl Abstract We examine a prominent... View Details
Keywords: Sean Silverthorne
  • 30 Jan 2018
  • First Look

January 30, 2018

Luck and Support for Classical Benefit-based Taxation By: Weinzierl, Matthew C. Abstract—U.S. survey respondents' views on distributive justice differ in two specific, related ways from what is conventionally assumed in modern optimal tax... View Details
Keywords: Sean Silverthorne