Deferral - Publications - Faculty & Research

01 Nov 2011
First Look

First Look: Nov. 1

C. Fritz Foley, and James R. Hines Jr. Publication:National Tax Journal (forthcoming) Abstract Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion... View Details

Keywords: Sean Silverthorne

02 Jul 2015
Op-Ed

The Future of the Greek Economy

increases. Greece cannot count on other nations to pay its debt through debt forgiveness. In 2012, other countries provided loans on attractive terms with below-market interest rates, extended maturities, deferral of interest payments,... View Details

Keywords: by Laura Alfaro, Dante Roscini & George Serafeim; Banking

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HBS - Financials | From the CFO

immediately capitalize on emerging opportunities that advance the faculty's pedagogical mission and research agenda. MBA tuition and fees declined $23 million, or approximately 17 percent for the fiscal year, to $113 million. The change was driven primarily by the... View Details

06 Sep 2005
Research & Ideas

The Best Place for Retirement Funds

and the size of the implicit government subsidy that coming from tax deferral in IRAs and 401(k)s make this question a first-order public policy issue. In both this literature and in the literature on asset location, you need to look at... View Details

Keywords: by Ann Cullen

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From the Chief Financial Officer | Annual Report 2024

provided advanced artificial intelligence tools to all RC students. As expected, revenue from MBA tuition and fees decreased by $2 million, or 1 percent, to $150 million, as the RC class returned to its regular size following the post-COVID View Details

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HBS - Financials | From the Chief Financial Officer

year, to $137 million. The increase resulted primarily from the arrival of students who had elected the deferral and leave options implemented in fiscal 2021 in response to the pandemic. Total enrollment in the MBA increased to 1,870... View Details

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Supplemental Financial Information | Annual Report 2024

& Fees Tuition and fee revenue from the MBA program decreased by $2 million, or 1 percent, to $150 million in fiscal 2024. This reduction was a function of lower total enrollment compared with the prior year. Total enrollment was higher in fiscal 2023 as a result of... View Details

20 Jan 2017
Research & Ideas

Here’s How Businessman Trump Is Likely to Approach the Presidency

international deferral and a minimum tax for corporate foreign source income. It was fiscally irresponsible and not attuned to current tastes for redistribution. Given the relative inexperience of most of the current Trump economic team... View Details

Keywords: by Christina Pazzanese

Publications