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Show Results For
- All HBS Web
(1,862)
- People (1)
- News (311)
- Research (1,396)
- Events (16)
- Multimedia (5)
- Faculty Publications (467)
- Article
You Can't Always Get What You Want: The Real Exchange Rate and Manufacturing Performance in a World of Global Value Chains
By: Laura Alfaro, Alejandro Cuñat, Harald Fadinger and Yanping Liu
Real exchange rate devaluations are typically seen as a viable development strategy, but the effectiveness of the approach may vary over time and across countries. This column explores this issue by focusing on the microeconomics of firm-level responses to exchange... View Details
Keywords: Manufacturing Performance; Real Exchange Rate; Global Value Chains; Economics; Production; Performance
Alfaro, Laura, Alejandro Cuñat, Harald Fadinger, and Yanping Liu. "You Can't Always Get What You Want: The Real Exchange Rate and Manufacturing Performance in a World of Global Value Chains." Vox, CEPR Policy Portal (October 2, 2018).
- 15 Apr 2015
- Research & Ideas
Why Americans Voted for an Income Tax
Roosevelt in the 1930s: "With the enactment of the Income Tax Law of 1913, the Federal Government began to apply effectively the widely accepted principle that taxes... View Details
Keywords: by Matthew C. Weinzierl
- Mar 2015
- Report
Tax Complexity and the Importance of Simplification
Complexity in the tax code has negative redistributive and growth consequences that have only accelerated over time as more and more policy goals are now implemented through the tax system. This testimony... View Details
- 18 Jul 2005
- Research & Ideas
Time to Rethink the Corporate Tax System?
characterize profits to tax authorities and capital markets separately). There is also much anecdotal evidence on the profusion of tax shelters and compensation incentives for managing View Details
Keywords: by Ann Cullen
- 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.)
- 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.
- 27 Jun 2011
- News
A Plan to Tax the Foreign Income of U.S. Companies
- Research Summary
The Effects of Firm Size and Sales Growth Rate on Inventory Turnover Performance in the U.S. Retail Sector
We review and extend recent academic literature on the inventory turnover performance of public-listed U.S. retailers using firm-level financial data. Past research has shown that there is a large variation in the inventory turnover performance of retailers across... View Details
- 02 Jul 2018
- Research & Ideas
Corporate Tax Cuts Don't Increase Middle Class Incomes
University professors Suresh Nallareddy and Juan Carlos Suárez Serrato, analyze data created by tax filings to compare effects on workers at varying compensation levels in different US states with and... View Details
Keywords: by Roberta Holland
- 31 Aug 2009
- Research & Ideas
Why Competition May Not Improve Credit Rating Agencies
S&P and Moody's, but has become a peer over the last decade or so. We use the appearance of Fitch as a way to test for the effect of competition on ratings. When Fitch has a higher market share in issuing View Details
- 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
Desai, Mihir, and Dhammika Dharmapala. "Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment." National Tax Journal 62, no. 1 (March 2009): 169–186.
- 18 Oct 2020
- News
Tax Increase for Corporations Looks More Likely as Election Nears
- 25 Jan 2012
- News
Is Tax Reform Viable?
write to the government, and that started me thinking about America’s tax policy. Specifically, I recalled Warren Buffett’s observation that his secretary paid a higher tax View Details
- 06 Dec 2017
- News
Largest Mass. Companies Are Mostly Silent On GOP Tax Plans
- 26 Oct 2017
- News
Will corporate tax cuts boost workers’ wages?
- 09 Feb 2007
- Working Paper Summaries
Do Corporate Social Responsibility Ratings Predict Corporate Social Performance?
- 28 Nov 2017
- News
GOP tax plans ignore reality in creating good American jobs
- 2007
- Working Paper
Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
By: Mihir A. Desai and Dhammika Dharmapala
This paper investigates how taxes influence portfolio choices by exploring the response to the distinctive treatment of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA). JGTRRA lowered the dividend tax rate to 15% for American equities... View Details
- October 2011 (Revised October 2011)
- Supplement
Barack Obama and the Bush Tax Cuts (B)
By: Matthew Weinzierl and Jacob Kuipers
President Obama signs a major fiscal stimulus package and then must debate whether to extend the Bush tax cuts.
Instructors may also obtain a Teaching Note, written by this case supplement's author, that provides suggestions for using this case supplement... View Details
Instructors may also obtain a Teaching Note, written by this case supplement's author, that provides suggestions for using this case supplement... View Details
Weinzierl, Matthew, and Jacob Kuipers. "Barack Obama and the Bush Tax Cuts (B)." Harvard Business School Supplement 712-012, October 2011. (Revised October 2011.)