Tax Accounting - Publications - Faculty & Research

March 2009
Article

Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment

By: Mihir Desai and Dhammika Dharmapala

This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to... View Details

Keywords: Earnings Management; Taxation; Financial Reporting; Business and Shareholder Relations

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30 May 2013
News

Tax Only the Income Earned in the U.S.

26 Sep 2016
News

No More Excuses: Candidates Need to Address Tax Reform

19 Dec 2017
News

What Investors Need to Consider About Tax Reform

31 Mar 2017
News

Studies links institutional investing to corporate tax avoidance

17 Sep 2014
News

2014′s Most & Least Fair State Tax Systems

January 2012
Teaching Note

California's Budget Crises, Tax Reform, and Domestic and International Tax Competition (TN)

By: Matthew Weinzierl

Keywords: Financial Crisis; Budgets and Budgeting; Taxation; Governing Rules, Regulations, and Reforms; California

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14 Apr 2015
News

How crowdsourcing could help simplify America’s tax code

01 Sep 2016
Cold Call Podcast

Behind Apple's Tax Situation, an Unprecedented Financial Policy

Keywords: Re: Mihir A. Desai; Technology; Consumer Products

26 Mar 2015
News

Getting People to Love Taxes

01 Dec 2018
News

Diversity and Diminishing Tax Revenues

06 Nov 2017
News

Finding the Good in the Republican Tax Plan

26 Oct 2017
News

Will corporate tax cuts boost workers’ wages?

05 Dec 2017
News

The Historical Context Of The GOP Tax Bill

07 Nov 2016
Research & Ideas

Corporate Tax Strategies Mirror Personal Returns of Top Execs

Tax strategies used by top executives on their own taxes can also show up in the companies they run. Source: Melpomenem New research shows that top executives who prefer to reduce personal View Details

Keywords: by Roberta Holland

October 2018 (Revised May 2019)
Teaching Note

Intuit: Turbo Tax PersonalPro - A Tale of Two Entrepreneurs

By: Joseph Fuller, Shikhar Ghosh and Monica Baraldi

Teaching Note for HBS No. 816-048. The case tells the story of a product manager within Intuit who develops an idea for a new product that spans two of the company's existing business units—professional tax software, sold to accountants, and the consumer focused... View Details

Keywords: Business Units; Business or Company Management; Applications and Software; Accounting; Product Development; Financial Services Industry

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