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(356)
- News (77)
- Research (229)
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- Faculty Publications (75)
Show Results For
- All HBS Web
(356)
- News (77)
- Research (229)
- Events (2)
- Multimedia (1)
- Faculty Publications (75)
- 1979
- Article
Approximating the Efficiency Gain of Tax Reforms
By: Jerry R. Green and Eytan Sheshinski
Proper analysis of tax reform requires evaluation of the welfare effects induced by a change from one tax system to another. We present two methods for estimating these changes using only local information pertaining to an initial equilibrium with distortive taxes. It... View Details
Green, Jerry R., and Eytan Sheshinski. "Approximating the Efficiency Gain of Tax Reforms." Journal of Public Economics 11, no. 2 (1979): 179–195.
- October 2011
- Article
The Surprising Power of Age-Dependent Taxes
This article provides a new, empirically driven application of the dynamic Mirrleesian framework by studying a feasible and potentially powerful tax reform: age-dependent labor income taxation. I show analytically how age dependence improves policy on both the... View Details
Weinzierl, Matthew C. "The Surprising Power of Age-Dependent Taxes." Review of Economic Studies 78, no. 4 (October 2011): 1490–1518. (Also Harvard Business School Working Paper, No. 11-114, May 2011.)
- 2019
- Working Paper
Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured
By: Regina E. Herzlinger and Barak D. Richman
Economists have long noted that the tax exclusion of employer-sponsored insurance (ESI) caused workers to purchase health plans that differ in price and other characteristics from those they would otherwise choose for themselves. We explore the short-term and long-term... 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; Income; Equality and Inequality; Taxation; Policy; United States
Herzlinger, Regina E., and Barak D. Richman. "Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019.
- September 2019 (Revised May 2020)
- Supplement
Keroche (C): The Excise Tax Increase
By: Ramon Casadesus-Masanell and Pippa Tubman Armerding
This case discusses the Kenyan government’s decision to increase excise taxes on wines in 2007. The tax increase would cause an average increase in price of 367% on Keroche’s fortified wines. Meanwhile, Keroche’s competitor EABL had effectively lobbied the government... View Details
Keywords: Keroche; Alcohol; Alcoholic Drinks; Alcoholic Beverages; Beverages; Drinks; Wine Industry; Wine; Fortified Wine; Business Ventures; Business Exit or Shutdown; Business Growth and Maturation; Business Startups; Small Business; Family Business; Crime and Corruption; Customer Focus and Relationships; Decisions; Income; Demographics; Geographic Scope; Geographic Location; Goods and Commodities; Government Legislation; Growth and Development; Business History; Lawsuits and Litigation; Laws and Statutes; Lawfulness; Goals and Objectives; Consumer Behavior; Market Entry and Exit; Problems and Challenges; Safety; Social Issues; Poverty; Strategy; Competition; Entrepreneurship; Manufacturing Industry; Food and Beverage Industry; Kenya; Nairobi; Africa
Casadesus-Masanell, Ramon, and Pippa Tubman Armerding. "Keroche (C): The Excise Tax Increase." Harvard Business School Supplement 720-392, September 2019. (Revised May 2020.)
- 30 Apr 2007
- Research & Ideas
All Eyes on Slovakia’s Flat Tax
it aim to do, and why can it be controversial? Vincent Dessain: A flat tax is as an income tax; it basically applies the same rate of tax to everyone and to each component of... View Details
Keywords: by Martha Lagace
- 20 Dec 2006
- Op-Ed
Investors Hurt by Dual-Track Tax Reporting
developments. Imagine if you were allowed to represent your income on your tax forms and on your mortgage application differently. In a moment of weakness, you might portray your economic situation in two... View Details
Keywords: by Mihir Desai
- 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.)
- 29 Aug 2022
- Op-Ed
Income Inequality Is Rising. Are We Even Measuring It Correctly?
population, such as by raising income taxes for top-earners. Our findings suggest that moving beyond the overall concentration of inequality as reflected in the Gini coefficient may be fruitful in both... View Details
- 20 Sep 2011
- News
A Taxing Question
The Obama administration reportedly is considering big changes in the broken system for taxing the foreign income of US corporations. US multinationals have piled up overseas cash holdings in excess of $1... View Details
- 25 Jan 2012
- News
Is Tax Reform Viable?
face of it, it’s hard to understand the logic of earned income being taxed at about two and a half times the rate of a capital gain. My first thought was of the advice of certain commentators: if I didn’t... View Details
- 19 Aug 2009
- Working Paper Summaries
The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
Keywords: by N. Gregory Mankiw & Matthew Weinzierl
- 18 Jul 2005
- Research & Ideas
Time to Rethink the Corporate Tax System?
compliance function to being a profit center. The ratio of corporate taxes to GDP declined through the late 1990s even during an economic expansion. There has been a growing disconnect between the income... View Details
Keywords: by Ann Cullen
- 02 Jun 2013
- News
Signing at the Top: The Key to Preventing Tax Fraud?
- 2014
- Working Paper
Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
By: Paul Carrillo, Dina Pomeranz and Monica Singhal
Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth... View Details
Carrillo, Paul, Dina Pomeranz, and Monica Singhal. "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement." Harvard Business School Working Paper, No. 15-026, October 2014. (R&R at AEJ Applied. Note: Previously circulated as "Tax Me if You Can: Firm Misreporting Behavior and Evasion Substitution.")
- February 2010
- Article
The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
By: N. Gregory Mankiw and Matthew C. Weinzierl
Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis answers this question in the affirmative. Moreover, a plausible parameterization using data on height and wages implies a... View Details
Mankiw, N. Gregory, and Matthew C. Weinzierl. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution." American Economic Journal: Economic Policy 2, no. 1 (February 2010): 155–176.
- Fast Answer
Tax statistics: United States
Where can I find aggregate tax data? Tax Statistics: Main statistics site of the U.S. Internal Revenue Service (IRS). SOI Tax Stats - SOI Bulletins: Statistics... View Details
- Jul 2012
- Article
A Better Way to Tax U.S. Businesses
an end to foreign-income tax would encourage U.S. multinationals to keep more money at home. Any revenue lost could be offset by a small tax on noncorporate business income, which is now exempted. Closing... View Details
- 06 Dec 2017
- News
Largest Mass. Companies Are Mostly Silent On GOP Tax Plans
- 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.)
- 08 Feb 2018
- Op-Ed
What’s Missing From the Debate About Trump’s Tax Plan
George W. Bush administrations. Related Reading: Tax Reform is on the Front Burner Again. Here’s Why You Should Care Why Americans Voted for an Income Tax What do you think?... View Details
Keywords: by Matthew Weinzierl