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(1,239)
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Show Results For
- All HBS Web
(1,239)
- People (1)
- News (317)
- Research (741)
- Events (4)
- Multimedia (18)
- Faculty Publications (276)
- July–August 2012
- Article
A Better Way to Tax U.S. Businesses
By: Mihir Desai
The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral incentives for innovation. According to the article, a reduction in corporate tax rates would be offset by a tax... View Details
Keywords: Corporate Social Responsibility and Impact; Taxation; Globalization; Labor; Innovation and Invention; United States
Desai, Mihir. "A Better Way to Tax U.S. Businesses." Harvard Business Review 90, nos. 7-8 (July–August 2012): 135–139.
- 27 Sep 2017
- News
Will a Corporate Tax Holiday Give Workers Anything to Cheer?
- Fast Answer
Taxes worldwide
Where can I find information on taxes worldwide? KPMG Tax Rates Online: Time series data by country from 2010 - present for Corporate View Details
- 16 Apr 2018
- News
Tax Reform, Round One
- 22 Jun 2011
- Working Paper Summaries
The Surprising Power of Age-Dependent Taxes
Keywords: by Matthew Weinzierl
- 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.)
- 20 Dec 2006
- Op-Ed
Investors Hurt by Dual-Track Tax Reporting
developments. Imagine if you were allowed to represent your income on your tax forms and on your mortgage application differently. In a moment of weakness, you might portray your economic situation in two... View Details
Keywords: by Mihir Desai
- 14 Dec 2010
- Op-Ed
Tax US Companies to Spur Spending
Recent tax deal-making has relied on conventional instruments of fiscal stimulus. Yet, we live in unconventional times, and more novel approaches suited to the peculiarities of our current economy are required. In particular, the... View Details
Keywords: by Mihir A. Desai
- Jul 2014
- Report
International Tax Reform
Recent merger transactions highlight long-simmering problems in the U.S. corporate tax, particularly with respect to its international provisions. Desai's comments outline briefly the origins of these transactions, the range of... View Details
- 09 Jul 2013
- News
Competitiveness expert slams Obama tax plan
- 30 Apr 2007
- Research & Ideas
All Eyes on Slovakia’s Flat Tax
it aim to do, and why can it be controversial? Vincent Dessain: A flat tax is as an income tax; it basically applies the same rate of tax to everyone and to each component of... View Details
Keywords: by Martha Lagace
- August 2005
- Teaching Note
Corporate Inversions: Stanley Works and the Lure of Tax Havens (TN)
By: Mihir A. Desai, Mark Veblen and Kathleen Luchs
- September 2004
- Supplement
Corporate Inversions: Stanley Works and the Lure of Tax Havens (CW)
By: Mihir A. Desai
- 31 Mar 2017
- News
Institutional Ownership Spurs Tax Avoidance: Study
- 18 Nov 2010
- Working Paper Summaries
Payout Taxes and the Allocation of Investment
- 15 Sep 2016
- News
US 'tangled up' in tax structure
- 24 Apr 2014
- News
Revamping the corporate tax code could improve America’s competitiveness and living standards
The US corporate tax code is impeding the nation’s ability to compete in the worldwide economy, according to Mihir A. Desai (MBA 1993, PhD 1998), the Mizuho Financial Group Professor of Finance. Desai has... View Details
- 10 Jun 2018
- Panel Discussion
Tax Exempt Lobbying: Corporate Philanthropy as a Tool for Political Influence
By: Lynn S. Paine
- Jul 2012
- Article
A Better Way to Tax U.S. Businesses
The U.S. corporate tax code is broken. High rates and perverse incentives drive capital away from the corporate sector and toward other uses and countries. This is bad news for... View Details
- October 2011
- Article
The Surprising Power of Age-Dependent Taxes
This article provides a new, empirically driven application of the dynamic Mirrleesian framework by studying a feasible and potentially powerful tax reform: age-dependent labor income taxation. I show analytically how age dependence improves policy on both the... View Details
Weinzierl, Matthew C. "The Surprising Power of Age-Dependent Taxes." Review of Economic Studies 78, no. 4 (October 2011): 1490–1518. (Also Harvard Business School Working Paper, No. 11-114, May 2011.)