Publications

Educators

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

Keywords: Taxation; Governing Rules, Regulations, and Reforms; Change; Analysis

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

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

Educators

July 1988 (Revised March 1992)
Case

ExperTAX: Coopers & Lybrand's Tax Accrual and Tax Planning System

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

Keywords: Taxation; Financial Reporting

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

Keywords: Governance Compliance; Taxation; Courts and Trials; Personal Development and Career

Article

Tax and Spend (Please)

By: Amar Bhidé

October 20, 2007
Article

A Global Tax Credit

By: Justin Muzinich and Eric D. Werker

Keywords: Taxation; Credit

September 2003
Article

Evaluating International Tax Reform

By: Mihir A. Desai and James R. Hines Jr.

Keywords: Taxation; Governing Rules, Regulations, and Reforms

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

Keywords: Earnings Management; Taxation; Financial Reporting; Business and Shareholder Relations

SSRN

November 2015
Teaching Note

The Estate Tax Debate

By: Matthew C. Weinzierl

2008
Article

Taxing the Bandit Kings

By: Mihir Desai and Dhammika Dharmapala

Keywords: Taxation

January 2012
Teaching Note

California's Budget Crises, Tax Reform, and Domestic and International Tax Competition (TN)

By: Matthew Weinzierl

Keywords: Financial Crisis; Budgets and Budgeting; Taxation; Governing Rules, Regulations, and Reforms; California

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