Publications

When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). If there are no perfect substitutes for equity finance, payout taxes may therefore have an effect on the investment of firms. High taxes... View Details

January 1988 (Revised January 1989)
Background Note

The Tax Aspects of Acquiring a Business

Describes the various tax laws that impact the purchase and sale of a business. View Details

Keywords: Mergers and Acquisitions; Taxation; Laws and Statutes; Accounting Industry

Educators

Purchase

02 Nov 2017
News

Trump’s tax bill is one tough sell

Fast Answer

Tax news and analysis

Where can I find current tax news and analysis? Harvard Law School Library Tax Guide: Lists source for laws and information on tax law issues (mostly U.S. focused). ... View Details

25 Jan 2012
News

Is Tax Reform Viable?

My Beautiful Capital Gain An investor ponders taxes and the 99 Percent Will President Obama succeed in passing the "Buffett Rule"? This past year was a very good one for me: a large media company purchased the enterprise in which I had... View Details

Keywords: Administration of Economic Programs; Government

Summer 2013
Other Article

The Roots of Our Tax Debates

By: Matthew C. Weinzierl

Our fiscal debates are endlessly frustrating. The outlines of a compromise seem clear, yet both sides remain incapable of agreement. But is the proper balance between spending less and taxing more really so obvious? A look at what underlies the political wars over... View Details

Keywords: Values and Beliefs; Debates; Taxation; Budgets and Budgeting; United States

Purchase

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

Article

Health Care's Taxing Problem

By: Regina E. Herzlinger

Keywords: Health; Problems and Challenges

March 6, 2006
Article

Taxing Corporate Capital Gains

By: Mihir A. Desai

Keywords: Taxation; Profit; Capital

01 Apr 2009
News

Trouble in tax paradise

July 1988 (Revised March 1992)
Case

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

Fast Answer

Tax statistics: United States

Where can I find aggregate tax data? Tax Statistics: Main statistics site of the U.S. Internal Revenue Service (IRS). SOI Tax Stats - SOI Bulletins: Statistics... View Details

December 1977 (Revised December 1993)
Case

Tax Impropriety: Extra-Judicial Sanctions

By: Henry B. Reiling

Keywords: Taxation; Laws and Statutes

April 1984 (Revised August 1986)
Background Note

Tax Issues in Accounting

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

Keywords: Finance; Taxation; Business and Government Relations; Public Administration Industry