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(474)
- News (135)
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Show Results For
- All HBS Web
(474)
- News (135)
- Research (279)
- Events (2)
- Multimedia (16)
- Faculty Publications (89)
- September 2002 (Revised October 2002)
- Case
Corporate Inversions: Stanley Works and the Lure of Tax Havens
By: Mihir A. Desai, James R. Hines, Jr and Mark Veblen
In response to Stanley Work's announcement that it is moving to Bermuda--and the associated jump in market value--a major competitor sets out to determine how the market is valuing the consequences of moving to a tax haven and whether his company should invert to a tax... View Details
Keywords: Financial Management; Taxation; Financial Strategy; Credit Derivatives and Swaps; International Finance; Valuation; Financial Markets; Financial Statements; United States
Desai, Mihir A., James R. Hines, Jr, and Mark Veblen. "Corporate Inversions: Stanley Works and the Lure of Tax Havens." Harvard Business School Case 203-008, September 2002. (Revised October 2002.)
- 02 Jun 2013
- News
Signing at the Top: The Key to Preventing Tax Fraud?
- 21 May 2013
- News
Apple Avoided Taxes on Overseas Billions, Senate Panel Finds
- 15 Apr 2015
- News
How To Take The Sting Out Of Tax Day
- February 2011 (Revised July 2011)
- Case
Deferred Tax Assets in Basel III: Lessons from Japan
By: David F. Hawkins, Karthik Ramanna, Nobuo Sato and Mayuka Yamazaki
In a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital. View Details
Hawkins, David F., Karthik Ramanna, Nobuo Sato, and Mayuka Yamazaki. "Deferred Tax Assets in Basel III: Lessons from Japan." Harvard Business School Case 111-076, February 2011. (Revised July 2011.)
- 06 Dec 2017
- News
Largest Mass. Companies Are Mostly Silent On GOP Tax Plans
- 28 Oct 2014
- News
Tax Avoidance and Living the Dream
- 1994
- Chapter
International Experiences with Securities Transaction Taxes
By: K. A. Froot and J. Campbell
Keywords: Corporation Taxation; Interest Deductibility; Cost Of Capital; Corporate Finance; Accounting; Borrowing and Debt; Financing and Loans; Interest Rates
Froot, K. A., and J. Campbell. "International Experiences with Securities Transaction Taxes." In The Internationalization of Equity Markets, edited by J. Frankel, 277–308. University of Chicago Press, 1994. (Revised from NBER Working Paper No. 4587, December 1993; also featured in The NBER Digest, May 1994.)
- 02 Jun 2011
- Research & Ideas
Signing at the Top: The Key to Preventing Tax Fraud?
the Internal Revenue Service is the federal tax gap, which is the difference between what Americans should pay on their taxes and what they actually do pay. According to the IRS's most recent estimates the... View Details
- 02 Aug 2021
- News
Missing Voices in the Child Tax Credit Frenzy — Parents
- 03 Mar 2003
- What Do You Think?
Are Conditions Right for the Next Accounting Scandal?
auditors and audit committees whose mutual survival depends on each other, overly complicated accounting and tax systems, and the nature of the reporting relationships between internal auditors and those... View Details
- 22 Jul 2014
- News
Senate Panel Takes On Tax Inversions
- February 2009 (Revised June 2011)
- Background Note
A Note on the Legal and Tax Implications of Founders' Equity Splits
By: Noam T. Wasserman and Lauren Barley
This note summarizes key legal and tax issues that founders should consider as they contemplate an equity split and ownership structure. Specific issues covered include why founders should not delay splitting the equity and whether they should involve an attorney or... View Details
Keywords: Business Startups; Entrepreneurship; Equity; Taxation; Intellectual Property; Law; Ownership; Partners and Partnerships
Wasserman, Noam T., and Lauren Barley. "A Note on the Legal and Tax Implications of Founders' Equity Splits." Harvard Business School Background Note 809-110, February 2009. (Revised June 2011.)
- Article
Tax Policy and the Efficiency of U.S. Direct Investment Abroad
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion among "tax expenditures" and occasional calls for its repeal. This paper analyzes the extent to which tax deferral and other... View Details
Keywords: International Taxation; Dynamic Efficiency; Deferral; Policy; Taxation; Performance Efficiency; Foreign Direct Investment; Investment Funds; Investment Return; Business Earnings; Equity; Financing and Loans; Cash Flow; Capital; United States
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad." National Tax Journal 64, no. 4 (December 2011): 1055–1082.
- 22 Aug 2014
- News
The Conversation We Should Be Having About Corporate Taxes
- December 2013 (Revised June 2014)
- Case
Choosing a Charitable Giving Vehicle
By: Robert C. Pozen, Mayur Desai and Maura A. Graul
Elaine White is an accountant advising two couples, the Carsons and the Bradleys, regarding their charitable giving options and related tax strategies. The Carsons are an upper-middle class family with $295,000 in income, a moderate amount of deductions, and... View Details
Keywords: Charitable Giving; Tax Accounting; Tax Strategy; Public Charities; Foundations; Charity; Charitable Remainder Trusts; Charitable Lead Trusts; Donor-Advised Funds; Pooled Income Funds; Taxation; Philanthropy and Charitable Giving; United States
Pozen, Robert C., Mayur Desai, and Maura A. Graul. "Choosing a Charitable Giving Vehicle." Harvard Business School Case 314-073, December 2013. (Revised June 2014.)
- 19 Dec 2013
- News
Making the Case for Corporate Tax Reform
- 06 Feb 2015
- News
U.S. corporate tax reform: why Obama’s good ideas don’t add up
- 24 Oct 2018
- News