Taxes - Publications - Faculty & Research

March 2009
Article

Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment

By: Mihir Desai and Dhammika Dharmapala

This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real-world tax shelter is dissected to... View Details

Keywords: Earnings Management; Taxation; Financial Reporting; Business and Shareholder Relations

Citation

SSRN

Find at Harvard

26 Sep 2016
News

No More Excuses: Candidates Need to Address Tax Reform

14 Apr 2015
News

How crowdsourcing could help simplify America’s tax code

12 Jun 2009
News

Do you really want to tax ability?

Fast Answer

Tax rates (by U.S. state)

Where can I find U.S. state sales, income or excise tax rates? VitalLaw From the list of Practice Areas click Tax - State & Local. Select the State of interest. Click Smart Charts.... View Details

01 Mar 2014
News

Ask the Expert: Taxing Questions

Image by Brian Stauffer What would the "perfect" tax plan look like? Sheridan Schechner (MBA/JD 1983), managing director, Barclays Capital, USA I'd envision three simple building blocks: a consumption tax... View Details

Keywords: ask the expert; Finance

18 Jun 2010
News

Caught in a bind over closing tax loopholes

Research Summary

Tax Factors in Business Decisions

Henry B. Reiling is continuing a field-based project that explores the human, business, tax, and finance problems encountered in transferring the ownership and management of a family business to the next generation.

View Details

1987
Chapter

Amnesty, Enforcement, and Tax Policy

By: Dutch Leonard and Richard J. Zeckhauser

Keywords: Taxation; Policy; Law Enforcement

Citation

Find at Harvard

November 24, 2009
Article

Homebuyer Tax Credits Threaten FHA

By: Robert C. Pozen

Keywords: Taxation; Credit

Citation

Find at Harvard

01 Sep 2016
Cold Call Podcast

Behind Apple's Tax Situation, an Unprecedented Financial Policy

Keywords: Re: Mihir A. Desai; Technology; Consumer Products

05 Dec 2017
News

The Historical Context Of The GOP Tax Bill

06 Nov 2017
News

Finding the Good in the Republican Tax Plan

January 2012
Teaching Note

California's Budget Crises, Tax Reform, and Domestic and International Tax Competition (TN)

By: Matthew Weinzierl

Keywords: Financial Crisis; Budgets and Budgeting; Taxation; Governing Rules, Regulations, and Reforms; California

Citation

Purchase

15 Apr 2012
News

America at tax time: What cheaters cost us

26 Oct 2017
News

Will corporate tax cuts boost workers’ wages?

07 Nov 2016
Research & Ideas

Corporate Tax Strategies Mirror Personal Returns of Top Execs

Tax strategies used by top executives on their own taxes can also show up in the companies they run. Source: Melpomenem New research shows that top executives who prefer to reduce personal View Details

Keywords: by Roberta Holland

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

Keywords: Taxation; Mergers and Acquisitions; Law

Citation

Educators

Purchase