Gift Tax - Publications - Faculty & Research

28 Apr 2009
First Look

First Look: April 28, 2009

e.g., to buy out minority shareholders; for gift and estate tax purposes; to tie executive compensation to firm performance; to raise outside capital; or to sell the company outright. However, these... View Details

Keywords: Martha Lagace

01 Dec 1999
News

Q & A: Herb Kohl

but I am in a position to contribute, and I do. The biggest gift I ever made, $25 million, was to the University of Wisconsin to build a new sports facility. It made sense because I'm a Wisconsin senator, a sports fan, and a professional... View Details

Keywords: Susan Young

16 Nov 2015
News

Connecting with Indigenous Traditions

was managing pineapples in the Philippines, and traveling to the tax office in Hong Kong and sales office in Tokyo. It was an exciting time,” he says. Company consolidation led Sprinkles to return to the East Coast, where he worked... View Details

Keywords: Jill Radsken; Religious, Grantmaking, Civic, Professional, and Similar Organizations; Personal Services

10 Aug 2022
News

Generosity Multiplied

there’s £20,000 in the pot to match public donations. Hopefully they’ll raise the full amount, for a total of £40,000.” There’s another bonus: a UK tax rebate called Gift Aid, which adds another 25 percent... View Details

Keywords: Margie Kelley

29 May 2006
Research & Ideas

Why CEOs Are Not Plug-and-Play

experiences of General Electric alumni who went to new companies. Among the findings: "Even gifted executives with the best and most admired management training don't necessarily make star CEOs," the authors report. This excerpt... View Details

Keywords: by Boris Groysberg, Andrew N. McLean & Nitin Nohria; Employment

15 Sep 2016
News

The Burning Man Project

to be shared in perpetuity, they donated their shares back to a nonprofit. The money involved is pretty staggering. We sell tickets. They're $400 each this year. That changes year to year. And we have to lease the land it's on from the Bureau of Land Management. We... View Details

10 Jan 2011
Research & Ideas

Is Groupon Good for Retailers?

gifts for others. So if three customers each want three vouchers, each can buy one for himself and one for each of his two friends, complying with the rules but obtaining multiple vouchers. Q: What are some of the other risks that... View Details

Keywords: by Carmen Nobel; Advertising; Technology

01 Dec 2012
News

Rival Visions

exemplifies energetic government and vigorous federal programs for economic growth. Gallatin symbolizes low taxes and less intrusion by government." Not surprisingly, the two men (after whom two HBS buildings are named) were political... View Details

15 Jun 2021
News

The Path Ahead

talent to the funding you provide for key initiatives. We were able to move quickly and effectively in response to the pandemic because of the generosity of alumni whose gifts to the HBS Fund enabled the considerable investment in... View Details

Web

Annual Report 2017 - Annual Report 2017

and cold call. 21 Participants Bloomberg Harvard City Leadership Initiative Funded by a gift from Michael R. Bloomberg (MBA 1966), the Harvard Business School–Harvard Kennedy School collaboration aims to equip city leaders with the tools,... View Details

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

16 Apr 2013
First Look

First Look: April 16

different economic systems. In particular, two equilibria might arise: one with low taxes and a belief that the income-generating process is "fair" because effort is important (an "American" equilibrium) and another... View Details

Keywords: Sean Silverthorne

01 Mar 2008
News

One-on-One with Jim Breyer

earliest stages over a long period of time. The United States will continue to be the epicenter, but the ripples will reach out to different parts of the world. Congress has passed a measure that would treat VC profits not as capital gains but as ordinary income, which... View Details

Keywords: Roger Thompson; Finance; Management, Scientific, and Technical Consulting Services; Professional Services

14 Aug 2018
First Look

First Look at New Research and Ideas, August 14, 2018

when the (petty) amount given is more generous (e.g., a gift card for $5.15 rather than $5), suggesting that pettiness may in some instances serve as a stronger relationship signal than actual benefits exchanged. Attentiveness to trivial... View Details

Keywords: by Sean Silverthorne

01 Apr 2002
News

Back in Business

the financial capital of the world was fully functional and that terrorism would not stop the American economy. Secondly, the city's economy needed to have the exchange back in business." (The city's financial sector generates 26 percent of the city's economic output... View Details

Keywords: 9/11; NYC; New York City; Government

12 Jan 2010
First Look

First Look: Jan. 12

insurance. Employment regulations more directly tax firms making frequent labor adjustments than other labor insurance mechanisms. Venture capital and private equity investors are especially sensitive to these labor adjustment costs.... View Details