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    • All HBS Web  (1,260)
      • Faculty Publications  (150)

      Corporate Income TaxRemove Corporate Income Tax →

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      • June 2009
      • Journal Article

      Taxes, Institutions and Foreign Diversification Opportunities

      By: Mihir Desai and Dhammika Dharmapala
      Investors can access foreign diversification opportunities through either foreign portfolio investment (FPI) or foreign direct investment (FDI). The worldwide tax regime employed by the U.S. potentially distorts this choice by penalizing FDI, relative to FPI, in... View Details
      Keywords: International Finance; Foreign Direct Investment; Investment Portfolio; Multinational Firms and Management; Taxation; Diversification; United States
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      Desai, Mihir, and Dhammika Dharmapala. "Taxes, Institutions and Foreign Diversification Opportunities." Journal of Public Economics 93, nos. 5-6 (June 2009): 703–714.
      • 2009
      • Working Paper

      Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act

      By: Dhammika Dharmapala, C. Fritz Foley and Kristin J. Forbes
      This paper analyzes the impact on firm behavior of the Homeland Investment Act of 2004, which provided a one-time tax holiday for the repatriation of foreign earnings by U.S. multinationals. The analysis controls for endogeneity and omitted variable bias by using... View Details
      Keywords: Investment; Multinational Firms and Management; Government Legislation; Taxation; Business and Shareholder Relations; Behavior; United States
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      Dharmapala, Dhammika, C. Fritz Foley, and Kristin J. Forbes. "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act." NBER Working Paper Series, No. 15023, June 2009.
      • March 2009 (Revised July 2010)
      • Case

      State Street Corporation

      By: William E. Fruhan
      To maximize their effectiveness, color cases should be printed in color. State Street Corp. reports a 13% gain in EPS in 2008 amidst a global financial crisis. The stock price declines 59% on the day of the earnings report. This one day decline was exceeded in the... View Details
      Keywords: Fair Value Accounting; Financial Reporting; Financial Crisis; Financial Liquidity; Financial Markets; Crisis Management; Financial Services Industry
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      Fruhan, William E. "State Street Corporation." Harvard Business School Case 209-112, March 2009. (Revised July 2010.)
      • 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
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      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.
      • January 2009
      • Journal Article

      The Fiscal Impact of High-skilled Emigration: Flows of Indians to the U.S.

      By: Mihir Desai, D. Kapur, J. McHale and K Rogers
      Easing immigration restrictions for the highly skilled in developed countries portends a future of increased human capital outflows from developing countries. The myriad consequences of these developments for developing countries include the direct loss of the fiscal... View Details
      Keywords: Talent and Talent Management; Diasporas; Developing Countries and Economies; Taxation; Compensation and Benefits; Human Capital; Mathematical Methods; India; United States
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      Desai, Mihir, D. Kapur, J. McHale, and K Rogers. "The Fiscal Impact of High-skilled Emigration: Flows of Indians to the U.S." Journal of Development Economics 88, no. 1 (January 2009).
      • 2008
      • Book

      On Competition

      By: M. E. Porter
      Competition is one of society's most powerful forces for making things better in many fields of human endeavor. The study of competition and the creation of value, in their full richness, have preoccupied me for several decades. Competition is pervasive, whether it... View Details
      Keywords: Leadership; Practice; Competitive Strategy; Theory; Value Creation
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      Porter, M. E. On Competition. Updated and Expanded Ed. Boston: Harvard Business School Publishing, 2008.
      • 2008
      • Working Paper

      Just Keep My Money! Supporting Tax-time Savings with U.S. Savings Bonds

      By: Peter Tufano
      This paper reports the results of a 2007 experiment testing if specific process simplification can foster increased take-up rates for savings products, particularly by low-to-moderate income (LMI) households. Tax refund recipients at certain H&R Block tax preparation... View Details
      Keywords: Household; Income; Bonds; Investment; Personal Finance; Saving; Taxation; United States
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      Tufano, Peter. "Just Keep My Money! Supporting Tax-time Savings with U.S. Savings Bonds." Harvard Business School Working Paper, No. 09-059, October 2008. (Revised August 2010.)
      • 2008
      • Working Paper

      Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items

      By: Edward J. Riedl and Suraj Srinivasan
      This paper investigates whether managers' presentation of special items within the financial statements reflects economic performance or opportunism. Specifically, we assess special items presented as a separate line item on the income statement (income statement... View Details
      Keywords: Financial Reporting; Financial Statements; Decision Choices and Conditions; Corporate Disclosure; Performance
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      Riedl, Edward J., and Suraj Srinivasan. "Signaling Firm Performance Through Financial Statement Presentation: An Analysis Using Special Items." Harvard Business School Working Paper, No. 09-031, September 2008. (Conditionally accepted at Contemporary Accounting Research.)
      • 2008
      • Working Paper

      Investable Tax Credits: The Case of the Low Income Housing Tax Credit

      By: Mihir A. Desai, Dhammika Dharmapala and Monica Singhal
      The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs "investable" tax credits to spur production of low-income rental housing. While it has grown into the largest source of new affordable housing in the U.S. and its... View Details
      Keywords: Investment; Governing Rules, Regulations, and Reforms; Taxation; Housing; Renting or Rental; United States
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      Desai, Mihir A., Dhammika Dharmapala, and Monica Singhal. "Investable Tax Credits: The Case of the Low Income Housing Tax Credit." NBER Working Paper Series, No. 14149, June 2008.
      • March 2008
      • Article

      Market Reactions to Export Subsidies

      By: M. A. Desai and James R. Hines Jr.
      This paper analyzes the economic impact of export subsidies by investigating stock price reactions to a critical event in 1997. On November 18, 1997, the European Union announced its intention to file a complaint before the World Trade Organization (WTO), arguing that... View Details
      Keywords: Economic Systems; Trade; Development Economics; Financial Markets; Profit; Taxation; Volume; Value Creation; Market Design; Business Subsidiaries; Utilities Industry; Financial Services Industry; Europe; North and Central America
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      Desai, M. A., and James R. Hines Jr. "Market Reactions to Export Subsidies." Journal of International Economics 74, no. 2 (March 2008).
      • 2008
      • Working Paper

      Where Does It Go? Spending by the Financially Constrained

      By: Shawn A. Cole, John Thompson and Peter Tufano
      In this paper, we analyze the spending decisions of over 1.5 million Americans who vary in their degree of revealed credit constraints. Specifically, we analyze how these Americans spend their income tax refunds, using transaction-level data from a stored-value card... View Details
      Keywords: Decision Choices and Conditions; Credit; Personal Finance; Spending; Taxation; Consumer Behavior; United States
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      Cole, Shawn A., John Thompson, and Peter Tufano. "Where Does It Go? Spending by the Financially Constrained." Harvard Business School Working Paper, No. 08-083, March 2008. (Revised April 2008.)
      • 2007
      • Working Paper

      Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends

      By: Mihir A. Desai and Dhammika Dharmapala
      This paper investigates how taxes influence portfolio choices by exploring the response to the distinctive treatment of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA). JGTRRA lowered the dividend tax rate to 15% for American equities... View Details
      Keywords: Equity; Financial Markets; International Finance; Investment Portfolio; Government Legislation; Taxation; United States
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      Desai, Mihir A., and Dhammika Dharmapala. "Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends." NBER Working Paper Series, No. 13281, July 2007.
      • January 2007 (Revised October 2008)
      • Case

      H&R Block 2006

      By: Peter Tufano
      Mark Ernst, the Chairman, CEO and President of H&R Block, has to decide how to respond to a competitive threat posed by a competitor's refund-lending product. Block is the largest U.S. tax preparation firm, which competes not only on its tax preparation services, but... View Details
      Keywords: Ethics; Financing and Loans; Personal Finance; Taxation; Corporate Social Responsibility and Impact; Competition; Financial Services Industry
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      Tufano, Peter, Arijit Roy, and Emily McClintock. "H&R Block 2006." Harvard Business School Case 307-091, January 2007. (Revised October 2008.)
      • Article

      Income Tax Policy and Charitable Giving

      By: Arthur C. Brooks
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      Brooks, Arthur C. "Income Tax Policy and Charitable Giving." Journal of Policy Analysis and Management 26, no. 3 (Summer 2007): 599–612.
      • September 2006 (Revised November 2007)
      • Case

      Patrimonio Hoy: A Financial Perspective

      By: Arthur I Segel, Michael Chu and Gustavo A. Herrero
      Patrimonio Hoy, a program targeting the housing needs of low-income families launched by CEMEX, a major Mexican corporation and a leading global cement company, has gone from a market research project to a highly visible initiative in 22 cities and has earned public... View Details
      Keywords: Diversification; Housing; Income; Corporate Social Responsibility and Impact; Emerging Markets; Finance; Mexico
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      Segel, Arthur I., Michael Chu, and Gustavo A. Herrero. "Patrimonio Hoy: A Financial Perspective." Harvard Business School Case 207-059, September 2006. (Revised November 2007.)
      • July 2006 (Revised March 2008)
      • Case

      Changan Automobile Co., Ltd.

      By: Dennis Campbell and Donglin Xia
      Chairman Yin Jiaxu must communicate that the company's extraordinary reported performance in 2002 reflects Changan's unique strategy within the competitive dynamics of China's automobile industry. Changan's 2002 annual report demonstrated an extraordinary level of... View Details
      Keywords: Financial Reporting; Ethics; Corporate Disclosure; Media; Business and Shareholder Relations; Auto Industry; China
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      Campbell, Dennis, and Donglin Xia. "Changan Automobile Co., Ltd." Harvard Business School Case 107-006, July 2006. (Revised March 2008.)
      • March 6, 2006
      • Article

      Taxing Corporate Capital Gains

      By: Mihir A. Desai
      Keywords: Taxation; Profit; Capital
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      Desai, Mihir A. "Taxing Corporate Capital Gains." Tax Notes 110 (March 6, 2006): 1079–1092.
      • January 2006
      • Article

      Corporate Tax Avoidance and High Powered Incentives

      By: Mihir A. Desai and Dhammika Dharmapala
      Keywords: Taxation; Motivation and Incentives
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      Desai, Mihir A., and Dhammika Dharmapala. "Corporate Tax Avoidance and High Powered Incentives." Journal of Financial Economics 79, no. 1 (January 2006): 145–179. (This paper is a revised version of NBER Working Paper 10471.)
      • August 2005
      • Teaching Note

      Corporate Inversions: Stanley Works and the Lure of Tax Havens (TN)

      By: Mihir A. Desai, Mark Veblen and Kathleen Luchs
      Keywords: Taxation; Corporate Accountability
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      Desai, Mihir A., Mark Veblen, and Kathleen Luchs. "Corporate Inversions: Stanley Works and the Lure of Tax Havens (TN)." Harvard Business School Teaching Note 206-013, August 2005.
      • August 2005
      • Background Note

      Note on International Tax Regimes

      By: Mihir A. Desai, Mark Veblen and Kathleen Luchs
      Provides a framework for understanding different types of international tax regimes. Examines how alternative tax regimes tax the foreign income of their citizens (including corporate citizens); how tax regimes define foreign and domestic income; and how foreign tax... View Details
      Keywords: Motivation and Incentives; Earnings Management; Nationality; Framework; Taxation; Profit; Globalization; Credit; United States
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      Desai, Mihir A., Mark Veblen, and Kathleen Luchs. "Note on International Tax Regimes." Harvard Business School Background Note 206-014, August 2005.
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