Tax Avoidance - Publications - Faculty & Research

28 Apr 2009
First Look

First Look: April 28, 2009

Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment Authors:Mihir Desai and Dhammika Dharmapala Publication:National Tax Journal (forthcoming) Abstract This paper reviews recent evidence... View Details

Keywords: Martha Lagace

10 Jul 2000
Research & Ideas

Cable TV: From Community Antennas to Wired Cities

was spurred by high profits. Typical cable systems outside the top 100 markets earned rates of return on net investment (before taxes and interest expense) over 40 percent. 9 Wired Cities: 1970-1975 (10) With industry growth surging... View Details

Keywords: by Thomas R. Eisenmann; Media & Broadcasting; Consumer Products; Entertainment & Recreation

12 Oct 2011
First Look

First Look: October 12

decisions. We review relevant psychology, economic theory and predictions, empirical challenges, empirical evidence, new directions such as behavioral signaling, and open questions. Download the paper: http://papers.nber.org/papers/w17333 Payout View Details

Keywords: Sean Silverthorne

Web

What Google, Lego, and Other Brands Know About the Promise and Peril of AI | Working Knowledge

they been cheating me elsewhere? Are they not authentic with me in other places? It raises a bar of suspicion.” Intuit decided to add an AI-powered assistant to TurboTax. However, the tool provided incorrect tax advice to users, as... View Details

27 Mar 2005
Research & Ideas

Should I Pay the Bribe?

around the topic of extortion. "The Shakedown" looks at the conflicts faced by the owner of a software development center in Kiev. Pavlo Zhuk, the U.S.-based co-owner, is notified by his partner that their Kiev office has been visited by Ukraine View Details

Keywords: by Cynthia D. Churchwell

30 Nov 2018
What Do You Think?

What’s the Best Administrative Approach to Climate Change?

Summing Up: Should a 'Montreal Protocol' for Administering Global Warming Be Pursued? Climate change and how to manage it is a daunting subject. Nevertheless, several readers of this month’s column were willing to venture a model or two for administering a system... View Details

Keywords: by James Heskett; Energy

22 May 2018
First Look

New Research and Ideas, May 22, 2018

exit, output, and R&D. Taxing the continued operation of incumbents can lead to sizable gains (of the order of 1.4% improvement in welfare) by encouraging exit of less productive firms and freeing up skilled labor to be used for... View Details

Keywords: Dina Gerdeman

17 Nov 2022
News

Alumni Leaders on Decarbonization Strategies for Combating Climate Change

We’ve already seen the economics shift for a number of startups in battery development, battery recycling, carbon capture, solar development, and clean hydrogen. Within EVs, the IRA’s tax credit of 30 percent on commercial EVs (up to... View Details

01 Dec 2007
News

Where Are the Innovators in Health Care?

billion of the excessive costs of U.S. health care while all too many quality measures have worsened. Patients learn — sometimes the hard way — to bring along an assertive, intelligent loved one to protect them during a hospital stay. Entrepreneurs View Details

Keywords: Regina E. Herzlinger; Health, Social Assistance; Management

02 Jun 2011
What Do You Think?

Is it Time for a National Bankruptcy?

and relatives in Greece lead better lives than they can afford. Their wages are high, their benefits even higher, and their taxes are low (because, he claims, they avoid paying them). Banks in other... View Details

Keywords: by Jim Heskett

03 Dec 2008
What Do You Think?

Can Housing and Credit be “Nudged” Back to Health?

smaller." John Homan suggested, "... that the Federal Government give a 10 percent tax credit to the purchaser of a house and the purchaser pay it back ... over 20 years in equal installments with no interest." Education in... View Details

Keywords: by Jim Heskett

19 May 2015
First Look

First Look: May 19

server or set of servers to store transactions and also avoiding any single party that can ban certain participants or certain types of transactions. Bitcoin is of interest to economists in part for its potential to disrupt existing... View Details

Keywords: Sean Silverthorne

10 May 2004
Research & Ideas

Rethink the Value of Joint Ventures

there are not diffuse shareholders in the multinational-subsidiaries. Surprisingly, many of the same puzzling patterns we see in dividend policies more generally—smoothed payments, a willingness to incur avoidable View Details

Keywords: by Cynthia Churchwell

02 Mar 2010
First Look

First Look: March 2

discussed supporting innovation through a range of additional policy interventions, including tax credits, loan guarantees, IP policy, regulatory mandates, codes, and standards. It is critically important that these kinds of interventions... View Details

Keywords: Martha Lagace

20 Jul 2020
Op-Ed

It's Time for a Bipartisan Health Plan for Employers and Employees

rather than what they want? Is it reasonable for employers to be allowed a tax benefit for paying for health insurance benefits, but not their employees, when the insurance is primarily funded through reductions in employee income? Must... View Details

Keywords: by Regina E. Herzlinger and Richard J. Boxer; Health; Insurance

25 May 2016
Research & Ideas

How Consumers and Businesses are Reshaping Public Health

garment factory owners engaged in cutthroat price competition to secure orders from Western manufacturer and retailer brands. These brands conveniently sourced their requirements at arm’s length through third-party intermediaries to avoid... View Details

Keywords: by John A. Quelch; Health

01 Feb 2012
What Do You Think?

Is Support for Small Business Misplaced?

or more employees in the US in 2007. Most were small entrepreneurs creating what might be considered "lifestyle" jobs for themselves, intending to stay small and avoid employing many others. Eighty percent that were studied in... View Details

Keywords: by James Heskett

05 May 2003
Research & Ideas

Greed, Fear, and The System Hinder Corporate Reform

are entire industries that have been created to help avoid paying taxes and find creative ways around compensating people, he said. "There's a lot of aiding and abetting that goes on in this kind of... View Details

Keywords: by Martha Lagace

01 Oct 2000
News

The Entrepreneurial Venture

purchase. It was a home run with our customers. Instead of losing them, we developed immensely loyal customers. Sahlman: I took advantage of the opportunity to avoid upheaval by pursuing the only job from which you can't get fired!... View Details

02 Oct 2018
First Look

New Research and Ideas, October 2, 2018

topics, even controlling for their country of origin and gender. For example, CEOs who tend to be more expressive devote more attention to topics related to society at large and avoid topics related to the government. By contrast, dour... View Details