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  • Research Summary

The Institutional Foundations of Lending: Indirect Regulation and State-Building

The Institutional Foundations of Lending: Indirect Regulation and State-Building makes two main theoretical contributions to the scholarship on credit markets and institutional development. First, the book demonstrates that opportunistic lenders can take... View Details
  • 08 Feb 2018
  • Op-Ed

What’s Missing From the Debate About Trump’s Tax Plan

fair. To someone who holds this view, the case for more progressive taxation is self-evident, especially in an environment like ours of high and rising inequality. In contrast, the right tends to emphasize that we are “together by... View Details
Keywords: by Matthew Weinzierl
  • Web

Research in Action - Alumni

worldwide. Four faculty members talk about how they identify and explore the ideas that fuel their teaching and influence business practice. Taxation in a Global Context Professor Mihir Desai explains the origins of his research interests... View Details
  • 19 Jan 2016
  • First Look

January 19, 2016

and face disincentive effects from taxation but acquire positive benefits from public infrastructure. Political corruption governs the efficiency with which tax revenues are translated into infrastructure. The model predicts an inverted-U... View Details
Keywords: Sean Silverthorne
  • 01 Dec 2009
  • News

Faculty Research Online

http://hbswk.hbs.edu/item/6156.html. The Height Tax, and Other New Ways to Think about Taxation The notion of levying higher taxes on tall people — an idea offered largely tongue in cheek — presents an ideal way to highlight the... View Details
Keywords: Colleges, Universities, and Professional Schools; Educational Services; Publishing Industries (except Internet); Information
  • 01 Mar 2014
  • News

Ask the Expert: Taxing Questions

revenue-neutral reform: A much-reduced rate, to facilitate US domestic investment and discourage transfer pricing games. A transition to a territorial regime of taxation with only US-earned profits subject to View Details
Keywords: ask the expert; Finance
  • 26 May 2015
  • News

Exploring tax policy and our quality of life

He’s exploring how people feel about making taxation decisions based on personal attributes, which current US tax policy does. Some of his other research, in part for his elective curriculum course at HBS, has examined social security,... View Details
  • September 22, 2010
  • Column

Give U.S. Companies Certainty on Taxes

By: Robert C. Pozen
Keywords: Taxation; United States
Related
  • 26 Jan 2016
  • First Look

January 26, 2016

Cagé, and William R. Kerr Abstract—We build an endogenous growth model to analyze the relationships between taxation, corruption, and economic growth. Entrepreneurs lie at the center of the model and face disincentive effects from View Details
Keywords: Sean Silverthorne
  • August 2005
  • Teaching Note

Tax-Motivated Film Financing at Rexford Studios (TN)

By: Mihir A. Desai, Gabriel L. Loeb, Mark Veblen and Kathleen Luchs
Keywords: Taxation; Finance; Motion Pictures and Video Industry
Related
  • February 2006
  • Article

Do Tax Havens Divert Economic Activity?

By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Keywords: Taxation; Economics
Related
  • March 2006
  • Article

The Demand for Tax Haven Operations

By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Keywords: Taxation
Related
  • Web

Kress Collection of Business and Economics Graphic Materials | Baker Library

views of stock exchanges, banks, mints, and treasuries portraits of bankers, statesmen, and financiers political and personal satires national finance and taxation images of money lenders, avarice, corruption, poverty, charity, and... View Details
  • November 2013 (Revised March 2014)
  • Technical Note

Tax Havens

By: Eric Werker, Sebastian Berardi, Stelios Elia, Omar Muakkassa and James Zumberge
Multinational corporations and wealthy individuals often use so-called tax havens to establish subsidiaries or holding companies in order to rebalance profits across borders with the primary purpose of lowering their effective tax rate. This note describes the use of... View Details
Keywords: Tax Havens; Saving; Taxation
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  • April 5, 2011
  • Article

A Bond Backfire After Racing to Buy Long-term Treasuries and Sell Tax-exempt Funds

By: Robert C. Pozen and Theresa Hamacher
Keywords: Revenue; Taxation
Related
  • November 24, 2009
  • Article

Homebuyer Tax Credits Threaten FHA

By: Robert C. Pozen
Keywords: Taxation; Credit
Related
  • December 2003
  • Supplement

Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)

By: David F. Hawkins
Keywords: Taxation; Valuation; Information Technology Industry
Related
  • 1999
  • Article

Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition

By: M. A. Desai
Keywords: Taxation; Competition
Related
  • March 2002
  • Article

Do After-tax Returns Affect Mutual Fund Inflows?

Keywords: Taxation; Investment
Related
  • 24 Oct 2017
  • Research & Ideas

Tax Reform is on the Front Burner Again. Here’s Why You Should Care

concerns about that. The notion took hold that people at the top should pay some extra in income tax or the corporations should be asked to pay for some of the benefits that they were getting for being a part of the system. You got this advance of direct View Details
Keywords: by Sean Silverthorne