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  • October 2024 (Revised January 2025)
  • Case

Citizens of the World: The International Legacy of Gloria von Thurn und Taxis

By: Lauren Cohen, Maximilian Form and Sophia Pan
When her husband passed away and inheritance taxes struck, Princess Gloria von Thurn und Taxis took decisive action to preserve her family’s fortune and legacy. The Thurn und Taxis family, one of Europe’s oldest aristocratic dynasties, had built their wealth through... View Details
Keywords: Family Office; Real Estate; Legacy; International Business; Family Business; Economy; Macroeconomics; Financial Crisis; Financial Liquidity; Investment; Global Strategy; Reputation; Diversification; Wealth; Taxation; Germany
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  • November 2018
  • Teaching Note

The Tax Man: Taxes in Private Equity Real Estate

By: Nori Gerardo Lietz and Sayiddah Fatima McCree
Teaching Note for HBS No. 218-077. This teaching note provides the back up analysis for the various alternatives to be considered in choosing the optimal investment structure for the real estate acquisition. It contrasts the interests of the tax exempt investors... View Details
Keywords: Real Estate; Alternative Investment Structures; Taxation; Private Equity; Property; Acquisition; Conflict of Interests; Governing Rules, Regulations, and Reforms
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  • August 2018
  • Supplement

The Tax Man: Taxes in Private Equity Real Estate

By: Nori Gerardo Lietz, Timothy J. Becker, Ricardo Andrade and Sayiddah Fatima McCree
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  • August 2018
  • Supplement

The Tax Man: Taxes in Private Equity Real Estate

By: Nori Gerardo Lietz and Sayiddah Fatima McCree
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  • February 2018 (Revised August 2018)
  • Supplement

The Tax Man: Taxes in Private Equity Real Estate

By: Nori Gerardo Lietz, Timothy J. Becker, Ricardo Andrade and Sayiddah Fatima McCree
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  • February 2018 (Revised December 2019)
  • Case

The Tax Man: Taxes in Private Equity Real Estate

By: Nori Gerardo Lietz, Timothy J. Becker, Ricardo Andrade and Sayiddah F. McCree
In January 2018, Caelan Langan, an associate at KSW Partners LLC (“KSW”), was asked by Katherine Scott, the partner for whom he worked, to recommend a proposed structure to acquire a prominent office building in San Francisco for their most recent fund. Caelan was... View Details
Keywords: Real Estate; Alternative Investment Structures; Property; Acquisition; Private Equity; Investment; Management; Taxation; Policy
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  • November 2015
  • Teaching Note

The Estate Tax Debate

By: Matthew C. Weinzierl
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  • Article

How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments

By: Ilyana Kuziemko, Michael I. Norton, Emmanuel Saez and Stefanie Stantcheva
We analyze randomized online survey experiments providing interactive, customized information on U.S. income inequality, the link between top income tax rates and economic growth, and the estate tax. The treatment has large effects on views about inequality but only... View Details
Keywords: Income; Taxation; Economic Growth; United States
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  • February 2014 (Revised August 2015)
  • Case

The Estate Tax Debate

By: Matthew Weinzierl, Katrina Flanagan and Valerie Galinskaya
Per dollar of revenue, no tax policy generates more sound and fury than the taxation of estates. To supporters, the tax is a break on the concentration of wealth and power and an easy way to fund redistribution. To opponents, the tax is an unjust punishment of the... View Details
Keywords: Atkinson-Stiglitz; Optimal Capital Taxation; Bequest Motives; Taxation; Family and Family Relationships; Property
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  • June 2013 (Revised July 2017)
  • Case

Angus Cartwright IV

By: Kenneth J. Hatten, William J. Poorvu, Howard H. Stevenson, Arthur I Segel and John H. Vogel, Jr.
Judy and John DeRight, looking to diversify their investment portfolios, have retained Angus Cartwright, Jr. to identify prospective real estate acquisitions. Mr. Cartwright has four potential properties that he feels merit an in-depth financial analysis. The case... View Details
Keywords: Acquisition; Cash Flow; Investment Return; Investment Portfolio; Taxation; Balanced Scorecard; Valuation
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  • June 1975 (Revised September 2004)
  • Case

Angus Cartwright III

By: Kenneth J. Hatten, William J. Poorvu, Howard H. Stevenson, Arthur I. Segel and John H. Vogel, Jr.
Judy and John DeRight, looking to diversify their investment portfolios, have retained Angus Cartwright, Jr. to identify prospective real estate acquisitions. Mr. Cartwright has four potential properties that he feels merit an in-depth financial analysis. The case... View Details
Keywords: Acquisition; Cash Flow; Investment Return; Investment Portfolio; Taxation; Balanced Scorecard; Valuation
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  • November 1972 (Revised December 2000)
  • Background Note

Note on Forms of Real Estate Ownership

By: Howard H. Stevenson and Thierry Liverman
Examines the legal forms of ownership of real property. Included are the corporation, partnership, limited partnership, business trust, real estate investment trust, sole proprietorship, and joint venture. Tax factors and business management considerations are... View Details
Keywords: Ownership; Property; Taxation; Business Organization
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  • Research Summary

The Real Estate Challenge: Capitalizing on Change

By: William J. Poorvu
William J. Poorvu has developed a new casebook and instructor's manual for teaching how to manage change in real estate. Two chapters that describe changes that are currently affecting the industry are followed by twenty case studies-approximately 60 percent of them... View Details

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