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Show Results For
- All HBS Web
(1,792)
- People (2)
- News (516)
- Research (947)
- Events (10)
- Multimedia (43)
- Faculty Publications (552)
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- September 22, 2010
- Column
Give U.S. Companies Certainty on Taxes
By: Robert C. Pozen
Pozen, Robert C. "Give U.S. Companies Certainty on Taxes." FT.com (September 22, 2010).
- February 2006
- Article
Do Tax Havens Divert Economic Activity?
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Do Tax Havens Divert Economic Activity?" Economics Letters 90, no. 2 (February 2006): 219–224.
- 1994
- Chapter
International Experiences with Securities Transaction Taxes
By: K. A. Froot and J. Campbell
Keywords: Corporation Taxation; Interest Deductibility; Cost Of Capital; Corporate Finance; Accounting; Borrowing and Debt; Financing and Loans; Interest Rates
Froot, K. A., and J. Campbell. "International Experiences with Securities Transaction Taxes." In The Internationalization of Equity Markets, edited by J. Frankel, 277–308. University of Chicago Press, 1994. (Revised from NBER Working Paper No. 4587, December 1993; also featured in The NBER Digest, May 1994.)
- April 1980
- Background Note
Tax Aspects of New Venture Activities
Thurston, Philip H. "Tax Aspects of New Venture Activities." Harvard Business School Background Note 682-031, April 1980.
- March 2006
- Article
The Demand for Tax Haven Operations
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Keywords: Taxation
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "The Demand for Tax Haven Operations." Journal of Public Economics 90, no. 3 (March 2006): 513–531.
- 03 Aug 2011
- Working Paper Summaries
Tax Policy and the Efficiency of US Direct Investment Abroad
- 28 Aug 2009
- Working Paper Summaries
The Impact of Private Equity Ownership on Portfolio Firms’ Corporate Tax Planning
- August 2009
- Article
Corporate Tax Avoidance and Firm Value
By: Mihir Desai and D. Dharmapala
Desai, Mihir, and D. Dharmapala. "Corporate Tax Avoidance and Firm Value." Review of Economics and Statistics 91, no. 3 (August 2009): 537–546.
- March 2004
- Article
New Foundations for Taxing Multinational Corporations
By: Mihir A. Desai
Desai, Mihir A. "New Foundations for Taxing Multinational Corporations." Special Issue from the University of Chicago Federal Tax Conference Taxes (March 2004).
- August 1985
- Case
Capital Gains Tax Cut of 1978
By: Michael G. Rukstad and Nancy F. Koehn
Rukstad, Michael G., and Nancy F. Koehn. "Capital Gains Tax Cut of 1978." Harvard Business School Case 386-060, August 1985.
- October 1973
- Background Note
Tax Considerations in Mergers and Acquisitions
Moore, Ronald W. "Tax Considerations in Mergers and Acquisitions." Harvard Business School Background Note 274-084, October 1973.
- September 1985
- Background Note
Income Tax Expense Determination and Analysis
By: David F. Hawkins
Keywords: Taxation
Hawkins, David F. "Income Tax Expense Determination and Analysis." Harvard Business School Background Note 186-077, September 1985.
- August 1985
- Case
Economic Recovery Tax Act of 1981
By: Michael G. Rukstad and Nancy F. Koehn
Rukstad, Michael G., and Nancy F. Koehn. "Economic Recovery Tax Act of 1981." Harvard Business School Case 386-038, August 1985.
- 2009
- Working Paper
The Impact of Private Equity Ownership on Portfolio Firms' Corporate Tax Planning
By: Brad Badertscher, Sharon P. Katz and Sonja Olhoft Rego
This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational engineering. Given... View Details
Keywords: Private Equity; Investment Portfolio; Corporate Governance; Taxation; Ownership Stake; Value Creation
Badertscher, Brad, Sharon P. Katz, and Sonja Olhoft Rego. "The Impact of Private Equity Ownership on Portfolio Firms' Corporate Tax Planning." Harvard Business School Working Paper, No. 10-004, July 2009. (Revised March 2010.)
- 2025
- Working Paper
Tax Planning, Illiquidity, and Credit Risks: Evidence from DeFi Lending
By: Lisa De Simone, Peiyi Jin and Daniel Rabetti
This study establishes a plausible causal link between tax-planning-induced illiquidity and credit risks in lending markets. Exploiting an exogenous tax shock imposed by the Internal Revenue Service (IRS) on cryptocurrency gains, along with millions of transactions in... View Details
Keywords: Cryptocurrency; Taxation; Financial Liquidity; Credit; Financing and Loans; Financial Markets
De Simone, Lisa, Peiyi Jin, and Daniel Rabetti. "Tax Planning, Illiquidity, and Credit Risks: Evidence from DeFi Lending." Working Paper, February 2025.
- Article
Inflation and Taxes in a Growing Economy with Debt and Equity
By: M. Feldstein, Jerry R. Green and Eytan Sheshinski
Our tax system was designed for an economy with little or no inflation. The current paper shows that inflation causes capricious changes in the effective rate of tax on capital income and therefore in the real net rate of return that savers receive. This is not only a... View Details
Feldstein, M., Jerry R. Green, and Eytan Sheshinski. "Inflation and Taxes in a Growing Economy with Debt and Equity." Special Issue on Research in Taxation. Journal of Political Economy 86, no. 2 pt. 2 (April 1978): S53–S70.
- November 1988 (Revised January 1989)
- Background Note
Note on Tax and Accounting Issues in Mergers and Acquisitions
Presents a simplified introduction to tax and accounting issues relevant to mergers and acquisitions. Mergers, asset purchase, and stock acquisition are dealt with in the context of taxable vs. non-taxable transactions. Accounting treatment of the transactions is... View Details
Meerschwam, David M. "Note on Tax and Accounting Issues in Mergers and Acquisitions." Harvard Business School Background Note 189-104, November 1988. (Revised January 1989.)
- 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
- 1994
- Article
Energy Taxes and Aggregate Economic Activity
By: J. J. Rotemberg and Michael Woodford
Rotemberg, J. J., and Michael Woodford. "Energy Taxes and Aggregate Economic Activity." Tax Policy and the Economy 8 (1994): 159–195.