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  • November 2006
  • Background Note

U.S. Taxation of Foreign-Source Corporate Income

By: Henry B. Reiling
Identifies several of the problems and policy choices associated with taxing foreign-source income. Examples are given of the practical after-tax effects of the major alternatives. Foreign tax credit and "tax haven" based business activities receive special attention.... View Details
Keywords: Earnings Management; Credit; Policy; Taxation; Problems and Challenges; United States
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  • 2019
  • Working Paper

Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured

By: Regina E. Herzlinger and Barak D. Richman
Economists have long noted that the tax exclusion of employer-sponsored insurance (ESI) caused workers to purchase health plans that differ in price and other characteristics from those they would otherwise choose for themselves. We explore the short-term and long-term... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Income; Equality and Inequality; Taxation; Policy; United States
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  • 2020
  • Working Paper

Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice

By: Regina E. Herzlinger and Barak D. Richman
The U.S. employer-based health insurance tax exclusion created a system of employer-sponsored insurance (ESI) with limited insurance choices and transparency that may lock employed households into health plans that are costlier or different from those they prefer to... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Employees; Income; Taxation; Policy; United States
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  • 2010
  • Working Paper

Investment Taxation and Portfolio Performance

By: Daniel B. Bergstresser and Jeffrey Pontiff
Taxes have a first-order impact on portfolio returns. Most research mistakenly assumes that portfolios command similar tax burdens, or that tax burdens are proportional to dividend yields. Portfolio strategies differ in the pace of capital gains realization. We use the... View Details
Keywords: Financial Strategy; Investment Return; Investment Portfolio; Taxation; Performance Evaluation
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  • 07 Apr 2008
  • Research & Ideas

The Debate over Taxing Foreign Profits

income taxes paid, up to the U.S. statutory rate. In effect, this means that Cummins will ultimately pay a total of the U.S. statutory rate on its overseas activities in lower tax countries and pay the local rate in higher tax countries.... View Details
Keywords: by Sean Silverthorne
  • 18 Jun 2014
  • News

Robert (MBA 1964) and Lynn Burt

higher after-tax income, and we benefited from an income tax write-off this year.” Giving back to HBS is a priority for Burt. “If we want HBS to remain at the top, we have to invest in the school that has... View Details
  • 30 Mar 2010
  • First Look

First Look: March 30

Read the preview: http://hbr.org/2010/04/fixing-health-care-on-the-front-lines/ar/1 Happiness Adaptation to Income beyond "Basic Needs" Authors:Rafael Di Tella and Robert MacCulloch Publication:Chap. 8 in International... View Details
Keywords: Sean Silverthorne
  • 10 Apr 2007
  • First Look

First Look: April 10, 2007

forces in a company's government, legal, and social environment. Purchase this note: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=707469 U.S. Taxation of Foreign-Source Corporate Income Harvard Business School Note... View Details
Keywords: Martha Lagace
  • 06 Sep 2005
  • Research & Ideas

The Best Place for Retirement Funds

households had at least $25,000 in both a taxable and a tax-deferred account. And while about two-thirds of those households held tax-efficient portfolios, most of the remaining third could reduce their taxes by relocating heavily taxed fixed View Details
Keywords: by Ann Cullen
  • 23 Aug 2004
  • Research & Ideas

New Challenges for Long-Term Investors

money instrument matures, and there is no [guarantee] that rates will stay the same over time. That is, short-dated fixed income instruments are subject to "reinvestment risk" (or, "interest rate risk"). Over long... View Details
Keywords: by Ann Cullen