IRS - Publications - Faculty & Research

15 Apr 2015
Research & Ideas

Why Americans Voted for an Income Tax

benefits we gain from the activities of government required to support it. A rare document: IRS notifies a taxpayer that as aresult of an audit, the taxpayer is due a refund.Source: Whitin Machine Works Records, Baker Library, Harvard... View Details

Keywords: by Matthew C. Weinzierl

Web

Payment and Financial Aid - HBS Online

apply again during the next application window. Please be advised that a Grant award may be considered taxable scholarship income; see IRS Publication 970 (Tax Benefits for Education) or consult with your own tax advisor. Individuals who... View Details

07 Aug 2008
News

Harvard s discuss compensation and succession

01 Jan 2003
News

Charles O. Rossotti, MBA 1964

Office ADVICE TO CURRENT STUDENTS "You have to like what you are doing. Since you spend more time working than doing almost anything else, it makes a big difference if you're enjoying yourself." When Charles Rossotti became commissioner of the View Details

01 Dec 2012
News

HBS Gift Planning

family in the future. Under current IRS valuation methods, the portion of a charitable lead trust gift that will be transferred to family can be discounted, meaning that significant gifts can be made with little or no gift and estate tax... View Details

01 Dec 2011
News

FAQ

$5 million for gifts mean that a charitable lead trust is a great vehicle for making an inter-generational transfer of family assets with little or no gift tax. Also, the IRS now allows the lead charitable interest to be paid using a... View Details

Fast Answer

Personal wealth: statistics

Where can I find statistics and information on the wealthy? Wealth and Asset Ownership data from the Census Bureau. Global Wealth Report from Credit Suisse. Find the most recent as well as earlier data. World Wealth Report by Capgemini. (free registration... View Details

01 Mar 2009
News

Just Keep Our Money

experiment, the offer of bonds did not crowd out private-sector savings. Our success in offering bonds at tax time has led a coalition of grassroots organizations, companies, and policy analysts to urge the Treasury Depart-ment to make it easy for refund recipients to... View Details

Keywords: Peter Tufano; Funds, Trusts, and Other Financial Vehicles; Finance; Administration of Economic Programs; Government

Fast Answer

Aggregate financial ratios: including private company data

print: Ref. HG 4028 .B2 I54 in the Stamps Reading Room IRS Corporate Financial Ratios In print: Ref. HG 4050 .I77 in the Stamps Reading Room Data in aggregate (not ratio) form is also available at Statements of Income. See... View Details

Fast Answer

Corporate giving, foundations and grants

public charities in the U.S.; a database of over 4,000 sponsoring companies, offering a quick pathway to corporate funders; a database of over 2.4 million recently awarded grants; and a keyword-searchable database of over 700,000 recently filed View Details

05 Jul 2006
Research & Ideas

Reinventing the Dowdy Savings Bond

year comes in the form of an income tax refund. In 2001, the IRS returned $78 billion to families making less than $30,000 annually, for an average return of $1,546 per filer. To Tufano, that check suggested itself as an ideal... View Details

Keywords: by Julia Hanna; Banking; Financial Services

18 Jun 2007
Op-Ed

Leveling the Executive Options Playing Field

Harvard Business School professor Mihir A. Desai argues that investors and regulators are served poorly by the U.S. corporate financial reporting system, which allows companies to declare different profit figures to the IRS than they... View Details

Keywords: by Mihir Desai

01 Dec 2009
News

Prof’s Dream Comes True

1968; President Obama announced its restoration in early September. All taxpayers need to do is check a box when filing their return directing the IRS to distribute their refunds as savings bonds. “Research shows that making it easy for... View Details

23 Jun 2015
First Look

First Look: June 23, 2015

Abstract—In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm's investor base. I hypothesize and find that firms that practice IR have a more long-term oriented investor base with more... View Details

Keywords: Sean Silverthorne

Fast Answer

What are the top resources for nonprofit company/sector research?

href="https://candid.org/research-and-verify-nonprofits/990-finder" target="_blank">990 Finder for nonprofit information in IRS filings. Foundation Directory: Directory of over 10,000 public and private foundations. View Details

20 Oct 2010
Research & Ideas

HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability

The development of corporate integrated reporting (IR) standards has the promise to be one of the great business innovations of the 21st century, and could be pivotal in restoring public trust in business institutions, Harvard Business School Dean Nitin Nohria told a... View Details

Keywords: by Sean Silverthorne; Accounting

25 Sep 2009
News

Are You Being Served?

alumni like former IRS commissioner Charles Rossotti (MBA ’64) brought customer service best practices from the private sector to government (http://www.alumni.hbs.edu/bulletin/2000/april/qanda.html). Of course, a new generation of HBS... View Details

Keywords: Garry Emmons; Business Schools & Computer & Management Training; Educational Services

01 Mar 2016
News

Off Script

(Thinkstock) Prescription drug spending increased by more than 13 percent in the United States in 2014, raising health insurance premiums and the ire of consumers and politicians. The reasons behind the rise are many, including the high... View Details

Keywords: Insurance Carriers and Related Activities; Finance

25 Feb 2014
First Look

First Look: February 25

practice IR have a more long-term oriented investor base with more dedicated and fewer transient investors. In additional analyses, I find that the results are robust to the inclusion of firm fixed effects and that changes in View Details