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  • 15 May 2018
  • First Look

New Research and Ideas, May 15, 2018

Income Inequality By: Nallareddy, Suresh, Ethan Rouen, and Juan Carlos Suárez Serrato Abstract—This paper studies the effects of corporate tax changes on income inequality.... View Details
Keywords: Dina Gerdeman
  • December 2008
  • Case

Merrimack Tractors and Mowers: LIFO or FIFO?

By: William J. Bruns Jr., Sharon Bruns and Susan S. Hameling
At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem,... View Details
Keywords: International; Financial; Reporting; Standards; Inventory; Business Ethics; Assets; Valuation; Ethics; Taxation; Financial Reporting; Manufacturing Industry
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  • 01 Jan 2012
  • News

Gingrich's frightening fiscal fantasies

  • 19 Aug 2009
  • Working Paper Summaries

Optimal Taxation in Theory and Practice

Keywords: by N. Gregory Mankiw, Matthew Weinzierl & Danny Yagan

    Dodging the Taxman

    Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth... View Details
    • 13 Jul 2012
    • Working Paper Summaries

    De Gustibus non est Taxandum: Theory and Evidence on Preference Heterogeneity and Redistribution

    Keywords: by Benjamin Lockwood & Matthew Weinzierl
    • October 2004
    • Article

    Are Politicians Really Paid Like Bureaucrats?

    By: Rafael Di Tella and Raymond Fisman
    We provide the first empirical analysis of gubernatorial pay. Using U.S. data for 1950-90, we document substantial variation in the wages of politicians, both across states and overtime. Gubernatorial wages respond to changes in state income per capita and taxes. We... View Details
    Keywords: Government and Politics; Compensation and Benefits
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      Public Finance

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      • 16 May 2018
      • HBS Seminar

      Juan Carlos Suárez Serrato, Duke University, Economics

      • 2016
      • Working Paper

      Popular Acceptance of Inequality Due to Innate Brute Luck and Support for Classical Benefit-Based Taxation

      By: Matthew C. Weinzierl
      U.S. survey respondents' views on distributive justice are shown to differ in two specific, related ways from what is conventionally assumed in modern optimal tax research. A large share of respondents, and in some cases a large majority, resist the full equalization... View Details
      Keywords: Equality and Inequality; Attitudes; Taxation; Theory; United States
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      • 22 Feb 2011
      • News

      How to refocus US mortgage interest relief

      • 07 Mar 2017
      • News

      Hospitals could bear the financial brunt of the American Health Care Act

      • December 2004 (Revised August 2007)
      • Background Note

      LTCM's Profit Motive

      By: Henry B. Reiling and Kevin Wall
      This case summarizes the finding and reasoning inherent in the economic substance and penalty imposition holdings of the district court decision in Long Term Capital Holdings v. United States. The court upheld the IRS's contention that a transaction between Long Term... View Details
      Keywords: Taxation; Laws and Statutes; United States
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      • 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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      • 03 Apr 2012
      • News

      What Class Divide? Rich and Poor, Red and Blue Agree on Wealth Distribution

      • 24 Aug 2012
      • Working Paper Summaries

      Equalizing Outcomes vs. Equalizing Opportunities: Optimal Taxation when Children’s Abilities Depend on Parents’ Resources

      Keywords: by Alexander Gelber & Matthew Weinzierl
      • Research Summary

      The Real Estate Challenge: Capitalizing on Change

      By: William J. Poorvu
      William J. Poorvu has developed a new casebook and instructor's manual for teaching how to manage change in real estate. Two chapters that describe changes that are currently affecting the industry are followed by twenty case studies-approximately 60 percent of them... View Details
      • 26 Jul 2011
      • First Look

      First Look: July 26

      http://www.hbs.edu/research/pdf/11-034.pdf Tax Policy and the Efficiency of U.S. Direct Investment Abroad Authors:Mihir A. Desai, C. Fritz Foley, and James R. Hines Jr. Abstract Deferral of U.S. taxes on... View Details
      Keywords: Sean Silverthorne
      • 18 Jun 2020
      • Research & Ideas

      What Is an "Essential" Purchase for a Low-Income Family?

      in Boston. [Image: jetcityimage] Related Reading Corporate Tax Cuts Don't Increase Middle Class Incomes These Entrepreneurs Take a Pragmatic Approach to Solving Social Problems Helping Low-Income Families... View Details
      Keywords: by Rachel Layne
      • 26 Jun 2012
      • First Look

      First Look: June 26

      facilitating social comparison among agents. Overall, the findings demonstrate the power of non-financial rewards to motivate agents in settings where there are limits to the use of financial incentives. Download the paper: http://www.hbs.edu/research/pdf/12-008.pdf... View Details
      Keywords: Sean Silverthorne