Filter Results:
(1,239)
Show Results For
- All HBS Web
(1,239)
- People (1)
- News (317)
- Research (741)
- Events (4)
- Multimedia (18)
- Faculty Publications (276)
Show Results For
- All HBS Web
(1,239)
- People (1)
- News (317)
- Research (741)
- Events (4)
- Multimedia (18)
- Faculty Publications (276)
Payout Taxes and the Allocation of Investment
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
- 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
Green, Jerry R., and Eytan Sheshinski. "Approximating the Efficiency Gain of Tax Reforms." Journal of Public Economics 11, no. 2 (1979): 179–195.
- September 26, 2011
- Article
A Two-Pronged Approach to Reforming International Corporate Taxes in the U.S.
By: Robert C. Pozen
- 2019
- Working Paper
Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured
By: Regina E. Herzlinger and Barak D. Richman
Economists have long noted that the tax exclusion of employer-sponsored insurance (ESI) caused workers to purchase health plans that differ in price and other characteristics from those they would otherwise choose for themselves. We explore the short-term and long-term... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Income; Equality and Inequality; Taxation; Policy; United States
Herzlinger, Regina E., and Barak D. Richman. "Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019.
- 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
- 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
- December 2004
- Article
Old Rules and New Realities: Corporate Tax Policy in a Global Setting
By: Mihir A. Desai and James R. Hines Jr.
Desai, Mihir A., and James R. Hines Jr. "Old Rules and New Realities: Corporate Tax Policy in a Global Setting." National Tax Journal 57, no. 4 (December 2004): 937–960.
- 10 Dec 2010
- News
Tax U.S. companies to spur spending
- 21 May 2013
- News
'Berating' CEOs Doesn't Solve Tax Problem: Fiorina
- 18 Nov 2010
- Working Paper Summaries
Payout Taxes and the Allocation of Investment
- 02 Nov 2017
- News
Trump’s tax bill is one tough sell
- 01 Mar 2011
- News
Tax and Grow
“excess” cash holdings. The definition of excess cash holdings will be critical. But such levels easily could be defined relative to industry benchmarks from periods that featured more standard corporate savings behavior. Implementing a... View Details
- 26 Apr 2017
- News
A Better Way to Tax U.S. Businesses
- 26 Sep 2016
- News
No More Excuses: Candidates Need to Address Tax Reform
- 23 May 2013
- News
Don’t Blame Apple for America’s Broken Tax Code
- 20 Sep 2011
- News
A Taxing Question
so-called territorial system that would permit corporations to pay taxes only to the country where income is earned. Such territorial tax... View Details