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Show Results For
- All HBS Web
(1,220)
- People (1)
- News (315)
- Research (739)
- Events (4)
- Multimedia (18)
- Faculty Publications (269)
- 19 Dec 2017
- News
What Investors Need to Consider About Tax Reform
- 2014
- Working Paper
Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
By: Paul Carrillo, Dina Pomeranz and Monica Singhal
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
Carrillo, Paul, Dina Pomeranz, and Monica Singhal. "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement." Harvard Business School Working Paper, No. 15-026, October 2014. (R&R at AEJ Applied. Note: Previously circulated as "Tax Me if You Can: Firm Misreporting Behavior and Evasion Substitution.")
- 24 Jul 2014
- Op-Ed
Reform Tax Law to Keep US Firms at Home
Editor's Note. Given a veritable flood over the last year of corporate "inversions"—US companies that reincoporate in other countries to take advantage of favorable tax rates and business... View Details
- 29 Aug 2022
- Op-Ed
Income Inequality Is Rising. Are We Even Measuring It Correctly?
population, such as by raising income taxes for top-earners. Our findings suggest that moving beyond the overall concentration of inequality as reflected in the Gini coefficient may be fruitful in both... View Details
- 04 Mar 2021
- News
It Would Be a Major Blunder to Raise Taxes Right Now
- February 2010
- Article
The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
By: N. Gregory Mankiw and Matthew C. Weinzierl
Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis answers this question in the affirmative. Moreover, a plausible parameterization using data on height and wages implies a... View Details
Mankiw, N. Gregory, and Matthew C. Weinzierl. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution." American Economic Journal: Economic Policy 2, no. 1 (February 2010): 155–176.
- 02 Jun 2013
- News
Signing at the Top: The Key to Preventing Tax Fraud?
- 19 Aug 2009
- Working Paper Summaries
The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
Keywords: by N. Gregory Mankiw & Matthew Weinzierl
- Fast Answer
Tax statistics: United States
Where can I find aggregate tax data? Tax Statistics: Main statistics site of the U.S. Internal Revenue Service (IRS). SOI Tax Stats - SOI Bulletins: Statistics... View Details
- 25 Jan 2012
- News
Is Tax Reform Viable?
face of it, it’s hard to understand the logic of earned income being taxed at about two and a half times the rate of a capital gain. My first thought was of the advice of certain commentators: if I didn’t... View Details
- 27 Sep 2011
- News
Harvard's Pozen: U.S. Would Profit From Changing Tax Code
- July 1982 (Revised August 2006)
- Background Note
Tax Factors in Business Combinations
By: Henry B. Reiling
Discusses the theory and rules governing the taxation of business combinations (mergers and acquisitions). Related information from state corporate law, federal securities law, accounting, and finance is also provided. A rewritten version of an earlier note. View Details
Reiling, Henry B. "Tax Factors in Business Combinations." Harvard Business School Background Note 283-015, July 1982. (Revised August 2006.)
- 1995
- Chapter
The Tax Treatment of Interest and the Operations of U.S. Multinationals
By: Kenneth A. Froot
Keywords: Corporation Taxation; Interest Deductibility; Cost of Capital; Taxation; Financing and Loans; Corporate Finance
Froot, Kenneth A. "The Tax Treatment of Interest and the Operations of U.S. Multinationals." In Taxing Multinational Corporations, edited by M. Feldstein, J. Hines, and G. Hubbard, 81–93. University of Chicago Press, 1995.
- 22 May 2018
- News
Federal tax cuts won’t boost workers’ wages — here’s why
- December 2013 (Revised June 2014)
- Case
Choosing a Charitable Giving Vehicle
By: Robert C. Pozen, Mayur Desai and Maura A. Graul
Elaine White is an accountant advising two couples, the Carsons and the Bradleys, regarding their charitable giving options and related tax strategies. The Carsons are an upper-middle class family with $295,000 in income, a moderate amount of deductions, and... View Details
Keywords: Charitable Giving; Tax Accounting; Tax Strategy; Public Charities; Foundations; Charity; Charitable Remainder Trusts; Charitable Lead Trusts; Donor-Advised Funds; Pooled Income Funds; Taxation; Philanthropy and Charitable Giving; United States
Pozen, Robert C., Mayur Desai, and Maura A. Graul. "Choosing a Charitable Giving Vehicle." Harvard Business School Case 314-073, December 2013. (Revised June 2014.)
- December 1999 (Revised October 2006)
- Case
Praedium Corporation
By: Henry B. Reiling and Catherine M. Conneely
George Hicks and Patricia Ferrey, primary shareholders of the Praedium Corp., faced a dilemma that could dissolve their real estate management company. Praedium received an attractive offer to lease one of its properties, however, Hicks did not want to terminate the... View Details
- 07 Jul 2020
- News
‘It’s a matter of fairness’: squeezing more tax from multinationals
- 13 Jul 2011
- News