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(1,239)
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- Faculty Publications (276)
Show Results For
- All HBS Web
(1,239)
- People (1)
- News (317)
- Research (741)
- Events (4)
- Multimedia (18)
- Faculty Publications (276)
- February 2022
- Article
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 twentieth century. We build a panel of the universe of inventors who patent since 1920, and a historical state-level corporate tax database with corporate tax... View Details
Keywords: Innovation; Income Taxes; Corporate Taxation; Firms; Inventors; State Taxation; Business Taxation; R＆D Tax Credits; Taxation; Innovation and Invention; History; United States
Akcigit, Ufuk, John Grigsby, Tom Nicholas, and Stefanie Stantcheva. "Taxation and Innovation in the 20th Century." Quarterly Journal of Economics 137, no. 1 (February 2022): 329–385.
- 26 Oct 2017
- News
Will corporate tax cuts boost workers’ wages?
- 2001
- Article
The Uneasy Marriage of Export Incentives and the Income Tax
By: M. A. Desai
Desai, M. A. "The Uneasy Marriage of Export Incentives and the Income Tax." Tax Policy and the Economy 15 (2001).
- 2000
- Working Paper
The Uneasy Marriage of Export Incentives and the Income Tax
By: Mihir A. Desai and James R. Hines Jr.
- 17 Nov 2017
- News
Yes, a Corporate Tax Cut Would Increase Investment
- June 27, 2011
- Article
A Plan to Tax the Foreign Income of U.S. Companies
By: Robert C. Pozen
Pozen, Robert C. "A Plan to Tax the Foreign Income of U.S. Companies." Bloomberg Businessweek (June 27, 2011).
- September 30, 2011
- Article
The Mirage of Corporate Tax Reform
By: Robert C. Pozen
Pozen, Robert C. "The Mirage of Corporate Tax Reform." Washington Post (September 30, 2011).
- August 2009
- Article
Corporate Tax Avoidance and Firm Value
By: Mihir Desai and D. Dharmapala
Desai, Mihir, and D. Dharmapala. "Corporate Tax Avoidance and Firm Value." Review of Economics and Statistics 91, no. 3 (August 2009): 537–546.
- March 2004
- Article
New Foundations for Taxing Multinational Corporations
By: Mihir A. Desai
Desai, Mihir A. "New Foundations for Taxing Multinational Corporations." Special Issue from the University of Chicago Federal Tax Conference Taxes (March 2004).
- 15 Sep 2016
- News
Reform Corporate Taxes or Suffer the Consequences, Report Says
- 07 Nov 2016
- Research & Ideas
Corporate Tax Strategies Mirror Personal Returns of Top Execs
companies and their shareholders. It’s no secret that companies with similar financials often pay very dissimilar amounts of tax in a given year. The same is true of individuals. One need look no further than Republican presidential... View Details
Keywords: by Roberta Holland
- 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.)
- 22 Aug 2014
- News
The Conversation We Should Be Having About Corporate Taxes
- 2020
- Working Paper
Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice
By: Regina E. Herzlinger and Barak D. Richman
The U.S. employer-based health insurance tax exclusion created a system of employer-sponsored insurance (ESI) with limited insurance choices and transparency that may lock employed households into health plans that are costlier or different from those they prefer to... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Employees; Income; Taxation; Policy; United States
Herzlinger, Regina E., and Barak D. Richman. "Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019. (Revised January 2021.)
- 22 Aug 2014
- News
The Conversation We Should Be Having About Corporate Taxes
- 01 May 2017
- News
The Debate on Corporate Tax Reform Just Started for Real
- 19 Dec 2013
- News
Making the Case for Corporate Tax Reform
- September 2002 (Revised October 2002)
- Case
Corporate Inversions: Stanley Works and the Lure of Tax Havens
By: Mihir A. Desai, James R. Hines, Jr and Mark Veblen
In response to Stanley Work's announcement that it is moving to Bermuda--and the associated jump in market value--a major competitor sets out to determine how the market is valuing the consequences of moving to a tax haven and whether his company should invert to a tax... View Details
Keywords: Financial Management; Taxation; Financial Strategy; Credit Derivatives and Swaps; International Finance; Valuation; Financial Markets; Financial Statements; United States
Desai, Mihir A., James R. Hines, Jr, and Mark Veblen. "Corporate Inversions: Stanley Works and the Lure of Tax Havens." Harvard Business School Case 203-008, September 2002. (Revised October 2002.)