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Show Results For
- All HBS Web
(609)
- People (1)
- News (118)
- Research (399)
- Events (5)
- Multimedia (7)
- Faculty Publications (141)
- 26 Dec 2017
- News
Breaking Down the New U.S. Corporate Tax Law
- 20 Sep 2011
- News
A Taxing Question
so-called territorial system that would permit corporations to pay taxes only to the country where income is earned. Such territorial tax policies have been adopted by a number... View Details
- 14 Apr 2015
- News
How crowdsourcing could help simplify America’s tax code
- 15 Apr 2015
- Research & Ideas
Why Americans Voted for an Income Tax
same time, we want to support those in need, to give them a "fair shot," so we make use of policies such as the earned income tax credit, childcare subsidies, and Medicaid to help people work their... View Details
Keywords: by Matthew C. Weinzierl
- 17 Sep 2014
- News
2014′s Most & Least Fair State Tax Systems
- 2014
- Chapter
Payout Policy
By: Joan Farre-Mensa, Roni Michaely and Martin Schmalz
We survey the literature on payout policy, with a particular emphasis on developments in the last two decades. Of the traditional motives of why firms pay out (agency, signaling, and taxes), the cross-sectional empirical evidence is most persuasive in favor of agency... View Details
Farre-Mensa, Joan, Roni Michaely, and Martin Schmalz. "Payout Policy." In Annual Review of Financial Economics, Volume 6, edited by Andrew W. Lo and Robert C. Merton. Palo Alto, CA: Annual Reviews, 2014.
- 18 Jul 2005
- Research & Ideas
Time to Rethink the Corporate Tax System?
Corporations have traditionally considered taxes a painful but necessary cost of doing business. But this view has changed, says Harvard Business School professor Mihir A. Desai. With the advent of sophisticated View Details
Keywords: by Ann Cullen
- Fast Answer
Tax news and analysis
Multimedia Center platforms, and Statements and Announcements of the IRS. Tax Policy Center (TPC): News and analysis from this joint venture of the Urban Institute and Brookings Institution. The... View Details
- 07 Jul 2020
- News
‘It’s a matter of fairness’: squeezing more tax from multinationals
- January 2009 (Revised October 2011)
- Case
Barack Obama and the Bush Tax Cuts (A)
By: Matthew C. Weinzierl and Eric D. Werker
As his inauguration approached, President-elect Obama faced a financial sector meltdown, a costly bailout, and massive government deficits. With the economy in recession, interest rates near zero, and joblessness on the rise, Obama needed to decide whether, and how... View Details
Keywords: Decision Choices and Conditions; Financial Crisis; Borrowing and Debt; Financial Management; Policy; Government Administration; Taxation; United States
Weinzierl, Matthew C., and Eric D. Werker. "Barack Obama and the Bush Tax Cuts (A)." Harvard Business School Case 709-037, January 2009. (Revised October 2011.)
- 05 Aug 2011
- Working Paper Summaries
An Exploration of Optimal Stabilization Policy
- 2025
- Working Paper
Tax Elasticities of Top Donors: Evidence from Family Foundations
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
Essig Aberg, Simon. "Tax Elasticities of Top Donors: Evidence from Family Foundations." Working Paper, June 2025.
- November 2021
- Article
A Salient Sugar Tax Decreases Sugary Drink Buying
By: Grant E. Donnelly, Paige Guge, Ryan Howell and Leslie John
Many governments have introduced sugary drink excise taxes to reduce purchasing and consumption of such drinks; however, they do not typically stipulate how such taxes should be communicated at point-of-purchase. Historical, field, and experimental data entailing over... View Details
Keywords: Decision-making; Open Data; Open Materials; Preregistered; Health; Policy; Taxation; Consumer Behavior; Decision Making
Donnelly, Grant E., Paige Guge, Ryan Howell, and Leslie John. "A Salient Sugar Tax Decreases Sugary Drink Buying." Psychological Science 32, no. 11 (November 2021): 1830–1841.
- 01 Mar 2014
- News
Ask the Expert: Taxing Questions
incentives, as tax policy is a blunt tool for a complicated problem. Here are two relevant links: For available empirical evidence:... View Details
- March 2012
- Article
Macroeconomic Policy and U.S. Competitiveness
By: Richard H.K. Vietor and Matthew Weinzierl
The United States is on a glide path to fiscal disaster, with experts projecting that the federal government will take in far less money than it spends-indefinitely. Our current fiscal policy is eroding competitiveness in several ways, and business conditions in the... View Details
Keywords: Macroeconomics; Government and Politics; Financial Crisis; Policy; Competition; Public Administration Industry; United States
Vietor, Richard H.K., and Matthew Weinzierl. "Macroeconomic Policy and U.S. Competitiveness." Harvard Business Review 90, no. 3 (March 2012).
- 13 Jan 2003
- News
The Tax Cut That Could Pay Dividends
- 01 Dec 2016
- News
How DC is Taxing the Country
corporate tax code (perhaps “the single most powerful step to improve America’s economic trajectory almost immediately”). The authors argue that while all eight issues enjoy some measure of bipartisan support, the gridlock in Washington... View Details
Keywords: Francis Storrs
- 2025
- Working Paper
Tax Planning, Illiquidity, and Credit Risks: Evidence from DeFi Lending
By: Lisa De Simone, Peiyi Jin and Daniel Rabetti
This study establishes a plausible causal link between tax-planning-induced illiquidity and credit risks in lending markets. Exploiting an exogenous tax shock imposed by the Internal Revenue Service (IRS) on cryptocurrency gains, along with millions of transactions in... View Details
Keywords: Cryptocurrency; Taxation; Financial Liquidity; Credit; Financing and Loans; Financial Markets
De Simone, Lisa, Peiyi Jin, and Daniel Rabetti. "Tax Planning, Illiquidity, and Credit Risks: Evidence from DeFi Lending." Working Paper, February 2025.
- Mar 2012
- Article
Macroeconomic Policy and U.S. Competitiveness
The United States is on a glide path to fiscal disaster, with experts projecting that the federal government will take in far less money than it spends--indefinitely. Our current fiscal policy is eroding competitiveness in several ways,... View Details