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Show Results For
- All HBS Web
(1,797)
- People (2)
- News (517)
- Research (946)
- Events (10)
- Multimedia (43)
- Faculty Publications (555)
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- 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.
- March 2007 (Revised March 2010)
- Case
Rovna Dan: The Flat Tax in Slovakia
By: Laura Alfaro, Rafael M. Di Tella, Ane Damgaard Jensen and Vincent Marie Dessain
Explores the tax policy choices made by Slovakia and the impact of reforms. Set in 2006, looks at the decision facing new Prime Minister Robert Fico as he faces the public's "reform fatigue." Traces the development of tax and fiscal policies since Slovakia's... View Details
Keywords: Investment; Governing Rules, Regulations, and Reforms; Policy; Taxation; Labor; Welfare; Slovakia
Alfaro, Laura, Rafael M. Di Tella, Ane Damgaard Jensen, and Vincent Marie Dessain. "Rovna Dan: The Flat Tax in Slovakia." Harvard Business School Case 707-043, March 2007. (Revised March 2010.)
- Article
Health Care's Taxing Problem
Herzlinger, Regina E. "Health Care's Taxing Problem." National Review Online (August 12, 2009).
- March 6, 2006
- Article
Taxing Corporate Capital Gains
By: Mihir A. Desai
Desai, Mihir A. "Taxing Corporate Capital Gains." Tax Notes 110 (March 6, 2006): 1079–1092.
- 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.)
- October 2005
- Background Note
Tax Impropriety: Judicial Sanctions and Professional Repercussions
By: Henry B. Reiling, Catherine M. Conneely, Frank Bruno and Kevin Wall
Examines the case histories of high-profile individuals who failed to meet their tax obligations, the judicial sanctions carried out against them, and the repercussions on their professional and personal lives. View Details
Reiling, Henry B., Catherine M. Conneely, Frank Bruno, and Kevin Wall. "Tax Impropriety: Judicial Sanctions and Professional Repercussions." Harvard Business School Background Note 206-036, October 2005.
- September 1982 (Revised July 2007)
- Background Note
Gift and Estate Taxes
By: Henry B. Reiling and Timothy O'Brien
Identifies and discusses the major features of the federal gift and estate tax, plus major nontax implications. View Details
Reiling, Henry B., and Timothy O'Brien. "Gift and Estate Taxes." Harvard Business School Background Note 283-024, September 1982. (Revised July 2007.)
- Article
Tax and Spend (Please)
By: Amar Bhidé
Bhidé, Amar. "Tax and Spend (Please)." Project Syndicate (November 4, 2004).
- October 20, 2007
- Article
A Global Tax Credit
By: Justin Muzinich and Eric D. Werker
Muzinich, Justin, and Eric D. Werker. "A Global Tax Credit." Op-ed. New York Times (October 20, 2007).
- September 2003
- Article
Evaluating International Tax Reform
By: Mihir A. Desai and James R. Hines Jr.
Desai, Mihir A., and James R. Hines Jr. "Evaluating International Tax Reform." National Tax Journal 56, no. 3 (September 2003): 409–440.
- November 2015
- Teaching Note
The Estate Tax Debate
- 2008
- Article
Taxing the Bandit Kings
By: Mihir Desai and Dhammika Dharmapala
Keywords: Taxation
Desai, Mihir, and Dhammika Dharmapala. "Taxing the Bandit Kings." Pocket Part 98 (2008).
- March 1993 (Revised November 1993)
- Teaching Note
Taxing Situations: Two Cases on Income Taxes and Financial Reporting TN
By: William J. Bruns Jr.
Teaching Note for (9-191-071). View Details
- 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.
- 08 Feb 2018
- Op-Ed
What’s Missing From the Debate About Trump’s Tax Plan
EtiAmmos The tax policy we choose as a society reveals our collective values. That is why battles over it are so fierce—and justified. When we debate tax policy, we are debating what kind of society we want... View Details
Keywords: by Matthew Weinzierl
- 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.
- December 10, 2010
- Editorial
Tax U.S. Companies into Spending
By: Mihir Desai
Desai, Mihir. "Tax U.S. Companies into Spending." Washington Post (December 10, 2010), A25.
- December 2001
- Article
Repatriation Taxes and Dividend Distortions
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Repatriation Taxes and Dividend Distortions." National Tax Journal 54, no. 4 (December 2001).
- Research Summary
Tax Factors in Business Decisions
Henry B. Reiling is continuing a field-based project that explores the human, business, tax, and finance problems encountered in transferring the ownership and management of a family business to the next generation.