Corporate Income Tax - Publications - Faculty & Research

16 Sep 2014
First Look

First Look: September 16

exogenous shocks to household income in rural India: the dramatic reduction in import tariffs in the early 1990s and rainfall variations. We find that trade shocks, previously shown to raise relative poverty, also increased the incidence... View Details

Keywords: Sean Silverthorne

13 May 2002
Op-Ed

A Cure for Enron-Style Audit Failures

If companies and regulators are ever to learn from the collapse of Enron—and prevent similar corporate debacles in the future—they must look more closely at the relationship between auditors, managers and the company audit committee. The... View Details

Keywords: by Jay Lorsch; Accounting

28 Apr 2009
First Look

First Look: April 28, 2009

Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment Authors:Mihir Desai and Dhammika Dharmapala Publication:National Tax Journal (forthcoming) Abstract This... View Details

Keywords: Martha Lagace

01 Sep 2010
News

Letters to the Editor

business administration cannot change the world. The recourse I see is to establish a level of supervision above the corporate world, either private sector or government. Of the two, only government is susceptible to opinion of mere... View Details

Keywords: Securities, Commodities, and Other Financial Investments; Finance

01 Apr 1996
News

Wake-Up Call: Farewell to the American Dream?

and in government, to rapidly rising incomes and tax revenues. We haven't had that for twenty years, and now blue-collar and middle-class people sense those days may be gone forever. You state that high... View Details

Fast Answer

Companies: capital changes and distributions

How do I look up capital changes (such as stock splits and dividends) for a specific company? Use Capital Changes (Go to Tax - Estates, Gifts and Trusts) Enter a company into the Search box. OR Use Bloomberg: Type the... View Details

01 Dec 2018
News

Ask the Expert: Gimme Shelter

Illustration by Vahram Muradyan Illustration by Vahram Muradyan With one quarter of all renters spending more than half their income on housing in the United States, as Harvard’s Joint Center for Housing Studies found in 2017, about 11... View Details

Keywords: Jen McFarland Flint

29 May 2001
Research & Ideas

Good News, Not Blues, For the Inner City

inner city areas. "If we can get companies growing in the inner city, jobs, income and wealth will follow," asserted Porter. Advantages of inner cities start with unmet market needs. "If you're a retailer, you can put... View Details

Keywords: by Martha Lagace

15 Jan 2019
First Look

New Research and Ideas, January 15, 2019

reducing tax revenues. Unable or unwilling to raise tax rates, cities cut public spending, especially in education, to meet a tighter budget constraint. While the fall in tax... View Details

Keywords: Dina Gerdeman

01 Jun 2010
News

$how Me the Money

v. U.S., that suggests that American companies may be punishable under U.S. law if they break another country’s tax laws. “The implications of Pasquantino,” Baker says, “have not sunk into the corporate... View Details

Keywords: Garry Emmons; Administration of Economic Programs; Government; Executive, Legislative, and Other General Government Support; Government; Legal Services; Professional Services; Management, Scientific, and Technical Consulting Services; Professional Services

26 Mar 2025
Blog Post

How to Approach Your Equity Compensation

equity grants—both in relation to other offers and as part of my overall financial picture? What factors determine whether my shares/options will become valuable (or not)? When should I exercise (buy), sell, or hold? What tax implications... View Details

30 Jun 2020
Book

Capitalism Is More at Risk Than Ever

undermine those foundations. Since 2007 when we carried out our initial research, we have experienced a global financial collapse that destroyed the economic position of the middle- and lower-income portions of society; and inequality of View Details

Keywords: by Martha Lagace

Web

FAQ - U.S. Competitiveness

competitive is the U.S. economy according to the Project’s research? In surveys of HBS alumni, business leaders have identified a number of weaknesses in the U.S. business environment that are deteriorating, including the K-12 education system, the View Details

18 Aug 2009
First Look

First Look: August 18

Corporation (MCC), provides aid to developing countries, focusing on poverty reduction through economic growth. It measures results through an economic rate of return based on increases in farmer incomes... View Details

Keywords: Martha Lagace

11 Jan 2011
First Look

First Look: Jan. 11

ability ought to be taxed. In an environment where commodity taxes are allowed to be nonlinear functions of income and consumption, we derive an analytical expression that reveals the forces determining... View Details

Keywords: Sean Silverthorne

01 Apr 2000
News

Q & A: A Conversation with IRS Chief Charles Rossotti

opportunity to develop themselves, to make a contribution, and to work well with their peers. What's your opinion about corporate tax shelters? Abusive tax shelters are a major... View Details

Keywords: Garry Emmons

22 Apr 2015
Op-Ed

Reforming Greece: Myths and Truths

procedures to start a business declining from 15 to 5. Equally good news was that the average time to prepare and pay taxes declined from 264 to 193 hours over the same period. The Failures This is all good news and, in theory, should... View Details

Keywords: by George Serafeim

15 Sep 2016
Research & Ideas

Political Dysfunction Makes America Less Competitive

economic growth and competitiveness—including reforming the corporate tax code, easing immigration for high-skilled immigrants, investing in infrastructure, and aggressively addressing abuses in the... View Details

Keywords: by Dina Gerdeman

10 Jan 2005
What Do You Think?

Public Pension Reform: Does Mexico Have the Answer?

opinion is that the Administration should be candid and recognize that social security is a TAX used to fund a basic retirement benefit—the pension equivalent of food stamps. Higher income retirees should... View Details

Keywords: by James Heskett; Financial Services

Sep 2016
Survey

Problems Unsolved & A Nation Divided

calls for a national economic strategy for America and proposes federal policy priorities that can form the core of such a strategy. Further, the report highlights corporate and personal tax reform as a... View Details

Publications