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Show Results For
- All HBS Web
(1,648)
- People (2)
- News (511)
- Research (945)
- Events (10)
- Multimedia (42)
- Faculty Publications (547)
- 07 Jun 2009
- News
Tax Break for Profits Went Awry
- 22 Sep 2010
- News
Give US companies certainty on taxes
- 01 Sep 2016
- Video
Behind the Apple Tax Situation, an Unprecedented Financial Policy
- September 2002 (Revised October 2002)
- Case
Corporate Inversions: Stanley Works and the Lure of Tax Havens
By: Mihir A. Desai, James R. Hines, Jr and Mark Veblen
In response to Stanley Work's announcement that it is moving to Bermuda--and the associated jump in market value--a major competitor sets out to determine how the market is valuing the consequences of moving to a tax haven and whether his company should invert to a tax... View Details
Keywords: Financial Management; Taxation; Financial Strategy; Credit Derivatives and Swaps; International Finance; Valuation; Financial Markets; Financial Statements; United States
Desai, Mihir A., James R. Hines, Jr, and Mark Veblen. "Corporate Inversions: Stanley Works and the Lure of Tax Havens." Harvard Business School Case 203-008, September 2002. (Revised October 2002.)
- February 2011 (Revised July 2011)
- Case
Deferred Tax Assets in Basel III: Lessons from Japan
By: David F. Hawkins, Karthik Ramanna, Nobuo Sato and Mayuka Yamazaki
In a controversial decision, the Bank for International Settlements includes deferred tax assets as part of a bank's core capital. View Details
Hawkins, David F., Karthik Ramanna, Nobuo Sato, and Mayuka Yamazaki. "Deferred Tax Assets in Basel III: Lessons from Japan." Harvard Business School Case 111-076, February 2011. (Revised July 2011.)
- 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 regulations—lawmakers in Washington D.C.... View Details
- 17 Nov 2017
- News
Yes, a Corporate Tax Cut Would Increase Investment
- 28 Nov 2017
- News
GOP tax plans ignore reality in creating good American jobs
- 21 May 2013
- News
Apple Avoided Taxes on Overseas Billions, Senate Panel Finds
- 13 Jul 2011
- News
House Democratic Tax Writer Says Debt Fight Poisons Reform
- 15 Apr 2015
- News
How To Take The Sting Out Of Tax Day
- January 2009 (Revised October 2011)
- Case
Barack Obama and the Bush Tax Cuts (A)
By: Matthew C. Weinzierl and Eric D. Werker
As his inauguration approached, President-elect Obama faced a financial sector meltdown, a costly bailout, and massive government deficits. With the economy in recession, interest rates near zero, and joblessness on the rise, Obama needed to decide whether, and how... View Details
Keywords: Decision Choices and Conditions; Financial Crisis; Borrowing and Debt; Financial Management; Policy; Government Administration; Taxation; United States
Weinzierl, Matthew C., and Eric D. Werker. "Barack Obama and the Bush Tax Cuts (A)." Harvard Business School Case 709-037, January 2009. (Revised October 2011.)
- July 2018 (Revised September 2018)
- Case
Donald Trump and the Tax Cuts and Jobs Act
By: Matthew Weinzierl and Robert Scherf
In January 2018, President Donald Trump was full of optimism. He had just signed the most substantial legislation of his young presidency, the Tax Cuts and Jobs Act (TCJA), making major changes to the tax code. Echoing his campaign slogan—Make America Great Again—Trump... View Details
Weinzierl, Matthew, and Robert Scherf. "Donald Trump and the Tax Cuts and Jobs Act." Harvard Business School Case 719-002, July 2018. (Revised September 2018.)
- 06 Dec 2017
- News
Largest Mass. Companies Are Mostly Silent On GOP Tax Plans
- 02 Jun 2011
- Research & Ideas
Signing at the Top: The Key to Preventing Tax Fraud?
the Internal Revenue Service is the federal tax gap, which is the difference between what Americans should pay on their taxes and what they actually do pay. According to the IRS's most recent estimates the... View Details
- 02 Jun 2013
- News
Signing at the Top: The Key to Preventing Tax Fraud?
- 11 Jan 2018
- News
Tax payouts deliver a wave of hope and hype
- October 2018 (Revised May 2019)
- Teaching Note
Intuit: Turbo Tax PersonalPro - A Tale of Two Entrepreneurs
By: Joseph Fuller, Shikhar Ghosh and Monica Baraldi
Teaching Note for HBS No. 816-048. The case tells the story of a product manager within Intuit who develops an idea for a new product that spans two of the company's existing business units—professional tax software, sold to accountants, and the consumer focused... View Details
- Article
Tax Policy and the Efficiency of U.S. Direct Investment Abroad
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion among "tax expenditures" and occasional calls for its repeal. This paper analyzes the extent to which tax deferral and other... View Details
Keywords: International Taxation; Dynamic Efficiency; Deferral; Policy; Taxation; Performance Efficiency; Foreign Direct Investment; Investment Funds; Investment Return; Business Earnings; Equity; Financing and Loans; Cash Flow; Capital; United States
Desai, Mihir A., C. Fritz Foley, and James R. Hines Jr. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad." National Tax Journal 64, no. 4 (December 2011): 1055–1082.
- February 2003 (Revised February 2004)
- Case
Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)
The concept of deferred tax accounting is introduced, along with examples to demonstrate the balance sheet perspective of FAS #109. View Details
Miller, Gregory S., and Jacob Cohen. "Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)." Harvard Business School Case 103-064, February 2003. (Revised February 2004.)