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Show Results For
- All HBS Web
(1,794)
- People (2)
- News (517)
- Research (946)
- Events (10)
- Multimedia (43)
- Faculty Publications (554)
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- July 1970 (Revised November 1976)
- Case
Tax Man, Inc.
Ackerman, Robert W. "Tax Man, Inc." Harvard Business School Case 371-023, July 1970. (Revised November 1976.)
- 14 Dec 2010
- Op-Ed
Tax US Companies to Spur Spending
Recent tax deal-making has relied on conventional instruments of fiscal stimulus. Yet, we live in unconventional times, and more novel approaches suited to the peculiarities of our current economy are required. In particular, the... View Details
Keywords: by Mihir A. Desai
- 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
- August 2018
- Supplement
The Tax Man: Taxes in Private Equity Real Estate
By: Nori Gerardo Lietz and Sayiddah Fatima McCree
- February 2018 (Revised August 2018)
- Supplement
The Tax Man: Taxes in Private Equity Real Estate
By: Nori Gerardo Lietz, Timothy J. Becker, Ricardo Andrade and Sayiddah Fatima McCree
- 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.)
- August 2018
- Supplement
The Tax Man: Taxes in Private Equity Real Estate
By: Nori Gerardo Lietz, Timothy J. Becker, Ricardo Andrade and Sayiddah Fatima McCree
- October 24, 2018
- Article
End the Corporate Health Care Tax
By: Mark R. Kramer and John Pontillo
Imagine if a single piece of legislation could effectively eliminate all U.S. corporate taxes, subsidize hundreds of millions of dollars in new corporate investment, increase the take-home pay of most U.S. employees, ease state and local budgets, and reduce the U.S.... View Details
Keywords: Corporate Taxation; Health Care and Treatment; Insurance; Taxation; Governing Rules, Regulations, and Reforms; United States
Kramer, Mark R., and John Pontillo. "End the Corporate Health Care Tax." Harvard Business Review Digital Articles (October 24, 2018).
- Research Summary
The Corporate Governance Role of Taxes
Dyck introduces evidence that private benefits of control are higher in countries with poor tax enforcement and in ongoing work explores further this correlation using both theory and empirical work from the United States and Russia. This work illustrates that the... View Details
- Summer 2013
- Other Article
The Roots of Our Tax Debates
Our fiscal debates are endlessly frustrating. The outlines of a compromise seem clear, yet both sides remain incapable of agreement. But is the proper balance between spending less and taxing more really so obvious? A look at what underlies the political wars over... View Details
Weinzierl, Matthew C. "The Roots of Our Tax Debates." National Affairs, no. 16 (Summer 2013).
- 2012
- Working Paper
Payout Taxes and the Allocation of Investment
When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). If there are no perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes will favor... View Details
Keywords: Business Earnings; Equity; Financing and Loans; Investment; Taxation; Business and Shareholder Relations; Motivation and Incentives
Becker, Bo, Marcus Jacob, and Martin Jacob. "Payout Taxes and the Allocation of Investment." Harvard Business School Working Paper, No. 11-040, October 2010. (Revised November 2010, March 2011, September 2011, April 2012.)
- January 2013
- Article
Payout Taxes and the Allocation of Investment
When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). If there are no perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes will favor... View Details
Becker, Bo, Marcus Jacob, and Martin Jacob. "Payout Taxes and the Allocation of Investment." Journal of Financial Economics 107, no. 1 (January 2013): 1–24.
- July–August 2012
- Article
A Better Way to Tax U.S. Businesses
By: Mihir Desai
The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral incentives for innovation. According to the article, a reduction in corporate tax rates would be offset by a tax... View Details
Keywords: Corporate Social Responsibility and Impact; Taxation; Globalization; Labor; Innovation and Invention; United States
Desai, Mihir. "A Better Way to Tax U.S. Businesses." Harvard Business Review 90, nos. 7-8 (July–August 2012): 135–139.
- 18 Nov 2010
- Working Paper Summaries
Payout Taxes and the Allocation of Investment
- 02 Jul 2018
- Research & Ideas
Corporate Tax Cuts Don't Increase Middle Class Incomes
Halfpoint In the worlds of economic theory and conservative political orthodoxy, corporate tax cuts, such as the 2017 tax reform in the United States, should create benefits beyond businesses. As the... View Details
Keywords: by Roberta Holland
- 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.
- January 1988 (Revised January 1989)
- Background Note
The Tax Aspects of Acquiring a Business
Describes the various tax laws that impact the purchase and sale of a business. View Details
Roberts, Michael J. "The Tax Aspects of Acquiring a Business." Harvard Business School Background Note 388-081, January 1988. (Revised January 1989.)
- July 1988 (Revised March 1992)
- Case
ExperTAX: Coopers & Lybrand's Tax Accrual and Tax Planning System
Sviokla, John J. "ExperTAX: Coopers & Lybrand's Tax Accrual and Tax Planning System." Harvard Business School Case 189-007, July 1988. (Revised March 1992.)
- December 1997
- Supplement
Data Supplement The Tax Cut of 1964
By: David A. Moss, Louis T. Wells Jr. and Courtenay Sprague
Supplements Tax Cut of 1964. View Details
Moss, David A., Louis T. Wells Jr., and Courtenay Sprague. "Data Supplement The Tax Cut of 1964." Harvard Business School Supplement 798-045, December 1997.