Tax Increment Financing - Publications - Faculty & Research

20 Jan 2013
News

How to slash the US corporate tax rate

March 2006
Module Note

Financing Decisions within the Firm

By: Mihir A. Desai and Kathleen Luchs

Describes a core module in the International Finance course at Harvard Business School. The module focuses on the financial and managerial issues that confront managers who make financial decisions within multinational firms: how subsidiaries should be financed and... View Details

Keywords: Decisions; International Finance; Taxation; Business Subsidiaries; Multinational Firms and Management; Framework; Performance Evaluation; Management Analysis, Tools, and Techniques

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March 2007 (Revised March 2010)
Case

Rovna Dan: The Flat Tax in Slovakia

By: Laura Alfaro, Rafael M. Di Tella, Ane Damgaard Jensen and Vincent Marie Dessain

Explores the tax policy choices made by Slovakia and the impact of reforms. Set in 2006, looks at the decision facing new Prime Minister Robert Fico as he faces the public's "reform fatigue." Traces the development of tax and fiscal policies since Slovakia's... View Details

Keywords: Investment; Governing Rules, Regulations, and Reforms; Policy; Taxation; Labor; Welfare; Slovakia

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March 6, 2006
Article

Taxing Corporate Capital Gains

By: Mihir A. Desai

Keywords: Taxation; Profit; Capital

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October 20, 2007
Article

A Global Tax Credit

By: Justin Muzinich and Eric D. Werker

Keywords: Taxation; Credit

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September 1982 (Revised July 2007)
Background Note

Gift and Estate Taxes

By: Henry B. Reiling and Timothy O'Brien

Identifies and discusses the major features of the federal gift and estate tax, plus major nontax implications. View Details

Keywords: Finance; Taxation; Business and Government Relations; Public Administration Industry

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26 Apr 2017
News

A Better Way to Tax U.S. Businesses

2025
Working Paper

Tax Elasticities of Top Donors: Evidence from Family Foundations

By: Simon Essig Aberg

High net-worth donors who give through a family foundation or donor-advised fund constitute the fastest growing segment of charitable giving in the United States. Using a novel database of foundation tax filings, I document facts about top donors, estimate how they... View Details

Keywords: Philanthropy and Charitable Giving; Taxation; Motivation and Incentives

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30 May 2013
News

Tax Only the Income Earned in the U.S.

22 Jul 2014
News

Senate Panel Takes On Tax Inversions

19 Dec 2017
News

What Investors Need to Consider About Tax Reform

Keywords: Management of Companies and Enterprises; Management; Accounting, Tax, Bookkeeping, Payroll Services; Professional Services

31 Mar 2017
News

Studies links institutional investing to corporate tax avoidance

July – August 2009
Article

The Descent of Finance

What if the current recession turns out to be like the Great Depression of 1929-1933? Four years from now, the United States might find itself with a still-shrinking economy, half as many banks as in 2009, a third as many hedge funds, and retail banking resembling a... View Details

Keywords: Forecasting and Prediction; Economic Slowdown and Stagnation; International Finance; Globalized Economies and Regions; Business and Government Relations; Financial Services Industry

Citation

17 Sep 2014
News

2014′s Most & Least Fair State Tax Systems

26 Sep 2016
News

No More Excuses: Candidates Need to Address Tax Reform

26 Mar 2015
News

Getting People to Love Taxes

01 Mar 2014
News

Ask the Expert: Taxing Questions

Image by Brian Stauffer What would the "perfect" tax plan look like? Sheridan Schechner (MBA/JD 1983), managing director, Barclays Capital, USA I'd envision three simple building blocks: a consumption tax... View Details

Keywords: ask the expert; Finance