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(356)
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Show Results For
- All HBS Web
(356)
- News (77)
- Research (229)
- Events (2)
- Multimedia (1)
- Faculty Publications (75)
- 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
Bruns, William J., Jr., Sharon Bruns, and Susan S. Hameling. "Merrimack Tractors and Mowers: LIFO or FIFO?" Harvard Business School Brief Case 083-217, December 2008.
- 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
- 01 Jan 2012
- News
Gingrich's frightening fiscal fantasies
- 19 Aug 2009
- Working Paper Summaries
Optimal Taxation in Theory and Practice
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
- 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
Di Tella, Rafael, and Raymond Fisman. "Are Politicians Really Paid Like Bureaucrats?" Journal of Law & Economics 47, no. 2 (October 2004): 477–514.
- 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
- 16 May 2018
- HBS Seminar
Juan Carlos Suárez Serrato, Duke University, Economics
- 22 Feb 2011
- News
How to refocus US mortgage interest relief
- 2016
- Working Paper
Popular Acceptance of Inequality Due to Innate Brute Luck and Support for Classical Benefit-Based Taxation
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
Weinzierl, Matthew C. "Popular Acceptance of Inequality Due to Innate Brute Luck and Support for Classical Benefit-Based Taxation." Harvard Business School Working Paper, No. 16-104, March 2016. (Revised July 2016. Also NBER Working Paper Series, No. 22462, July 2016. Also see Notes on Fortune article. Accepted for publication by the Journal of Public Economics.)
- 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
- 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
Reiling, Henry B., and Kevin Wall. "LTCM's Profit Motive." Harvard Business School Background Note 205-054, December 2004. (Revised August 2007.)
- 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
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).
- 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
- Research Summary
The Real Estate Challenge: Capitalizing on Change
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
- 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
- 2012
- Working Paper
~Why Do We Redistribute so Much but Tag so Little? Normative Diversity, Equal Sacrifice and Optimal Taxation
Tagging is a free lunch in conventional optimal tax theory because it eases the classic tradeoff between efficiency and equality. But tagging is used in only limited ways in tax policy. I propose one explanation: conventional optimal tax theory has yet to capture the... View Details
Keywords: Forecasting and Prediction; Cost; Framework; Policy; Taxation; Analytics and Data Science; Performance Efficiency; United States
Weinzierl, Matthew. "~Why Do We Redistribute so Much but Tag so Little? Normative Diversity, Equal Sacrifice and Optimal Taxation." Harvard Business School Working Paper, No. 12-064, January 2012. (Revised August 2012. NBER Working Paper Series, No. 18045, August 2012)
- 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