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Publications

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  • All HBS Web  (493)
    • Faculty Publications  (7)

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    • All HBS Web  (493)
      • Faculty Publications  (7)

      Tax Avoidance Remove Tax Avoidance →

      Page 1 of 7 Results

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      Institutional Ownership and Corporate Tax Avoidance: New Evidence
      Studies links institutional investing to corporate tax avoidance
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      • March 2017
      • Article

      Institutional Ownership and Corporate Tax Avoidance: New Evidence

      By: Mozaffar N. Khan, Suraj Srinivasan and Liang Tan
      We provide new evidence on the agency theory of corporate tax avoidance (Slemrod, 2004; Crocker and Slemrod, 2005; Chen and Chu, 2005) by showing that increases in institutional ownership are associated with increases in tax avoidance. Using the Russell index...  View Details
      Keywords: Tax Avoidance; Agency Costs; Institutional Ownership; Private Ownership; Crime and Corruption; Taxation; Agency Theory
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      Khan, Mozaffar N., Suraj Srinivasan, and Liang Tan. "Institutional Ownership and Corporate Tax Avoidance: New Evidence." Accounting Review 92, no. 2 (March 2017): 101–122.
      • July–August 2012
      • Article

      A Better Way to Tax U.S. Businesses

      By: Mihir Desai
      The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral incentives for innovation. According to the article, a reduction in corporate tax rates would be offset by a tax...  View Details
      Keywords: Corporate Social Responsibility and Impact; Taxation; Globalization; Labor; Innovation and Invention; United States
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      Desai, Mihir. "A Better Way to Tax U.S. Businesses." Harvard Business Review 90, nos. 7-8 (July–August 2012): 135–139.
      • 2010
      • Working Paper

      Accelerating Energy Innovation: Insights from Multiple Sectors

      By: Rebecca Henderson and Richard G. Newell
      A combination of concerns about climate change and energy security has recently led to significant increases in public funding for energy R&D. Some commentators are suggesting that these increases need to be sustained, and are advocating for increases of as much as...  View Details
      Keywords: Innovation and Management; Technological Innovation; Knowledge Use and Leverage; Research and Development; Pollutants; Climate Change; Energy Industry
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      Henderson, Rebecca, and Richard G. Newell. "Accelerating Energy Innovation: Insights from Multiple Sectors." Harvard Business School Working Paper, No. 10-067, February 2010. (Revised February 2011.)
      • August 2009
      • Article

      Corporate Tax Avoidance and Firm Value

      By: Mihir Desai and D. Dharmapala
      Keywords: Taxation; Business Ventures; Value
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      Desai, Mihir, and D. Dharmapala. "Corporate Tax Avoidance and Firm Value." Review of Economics and Statistics 91, no. 3 (August 2009): 537–546.
      • 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
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      Desai, Mihir, and Dhammika Dharmapala. "Earnings Management and Corporate Tax Shelters, and Book-Tax Alignment." National Tax Journal 62, no. 1 (March 2009): 169–186.
      • January 2006
      • Article

      Corporate Tax Avoidance and High Powered Incentives

      By: Mihir A. Desai and Dhammika Dharmapala
      Keywords: Taxation; Motivation and Incentives
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      Desai, Mihir A., and Dhammika Dharmapala. "Corporate Tax Avoidance and High Powered Incentives." Journal of Financial Economics 79, no. 1 (January 2006): 145–179. (This paper is a revised version of NBER Working Paper 10471.)
      • September 1992 (Revised March 1997)
      • Case

      Summit Distributors (A)

      By: William J. Bruns Jr. and Amy P. Hutton
      Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing the inventory valuation method from LIFO to FIFO would avoid default but would require higher future income...  View Details
      Keywords: Taxation; Cost Accounting; Cash Flow; Interest Rates; Economic Systems; Borrowing and Debt; Financial Statements; Valuation; Accounting Audits; Financing and Loans; Accounting Industry; Legal Services Industry
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      Bruns, William J., Jr., and Amy P. Hutton. "Summit Distributors (A)." Harvard Business School Case 193-053, September 1992. (Revised March 1997.)
      • 1

      Are you looking for?

      Institutional Ownership and Corporate Tax Avoidance: New Evidence
      Studies links institutional investing to corporate tax avoidance
      → Search All HBS Web
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