Publications

26 Oct 2017
News

Will corporate tax cuts boost workers’ wages?

17 Nov 2017
News

Yes, a Corporate Tax Cut Would Increase Investment

2000
Working Paper

The Uneasy Marriage of Export Incentives and the Income Tax

By: Mihir A. Desai and James R. Hines Jr.

September 30, 2011
Article

The Mirage of Corporate Tax Reform

By: Robert C. Pozen

Keywords: Governing Rules, Regulations, and Reforms; Taxation

June 27, 2011
Article

A Plan to Tax the Foreign Income of U.S. Companies

By: Robert C. Pozen

Keywords: Taxation; Money; Business Ventures; United States

15 Sep 2016
News

Reform Corporate Taxes or Suffer the Consequences, Report Says

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

October 5, 2012
Article

A Recipe to Cut Corporate Taxes

By: Robert C. Pozen

August 2009
Article

Corporate Tax Avoidance and Firm Value

By: Mihir Desai and D. Dharmapala

Keywords: Taxation; Business Ventures; Value

SSRN

March 2004
Article

New Foundations for Taxing Multinational Corporations

By: Mihir A. Desai

Keywords: Taxation; Global Range; Business Ventures

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

18 Oct 2017
News

White House Push to Help Workers Through Corporate Tax Cut Draws Skepticism

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

SSRN

22 Aug 2014
News

The Conversation We Should Be Having About Corporate Taxes

August 2005
Background Note

Note on International Tax Regimes

By: Mihir A. Desai, Mark Veblen and Kathleen Luchs

Provides a framework for understanding different types of international tax regimes. Examines how alternative tax regimes tax the foreign income of their citizens (including corporate citizens); how tax regimes define foreign and domestic income; and how foreign tax... View Details

Keywords: Motivation and Incentives; Earnings Management; Nationality; Framework; Taxation; Profit; Globalization; Credit; United States