Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
  • Research
    • Research
    • Publications
    • Global Research Centers
    • Case Development
    • Initiatives & Projects
    • Research Services
    • Seminars & Conferences
    →
  • Publications→

Publications

Publications

Filter Results : (9) Arrow Down
Filter Results : (9) Arrow Down Arrow Up

Show Results For

  • All HBS Web  (173)
    • Faculty Publications  (9)

    Show Results For

    • All HBS Web  (173)
      • Faculty Publications  (9)

      Tax Avoidance Remove Tax Avoidance →

      Page 1 of 9 Results

      Are you looking for?

      → Search All HBS Web
      • July 2021
      • Case

      Amazon HQ2

      By: James K. Sebenius and Ben Cook
      Amazon’s failed bid for a second headquarters location (“HQ2”) in Long Island City, New York offers many lessons for negotiators looking to avoid similar high-profile defeats in strategically important deals. The company’s project – which promised to bring billions of...  View Details
      Keywords: Buildings and Facilities; Negotiation; Public Opinion; Governing Rules, Regulations, and Reforms; Problems and Challenges
      Citation
      Educators
      Purchase
      Related
      Sebenius, James K., and Ben Cook. "Amazon HQ2." Harvard Business School Case 922-009, July 2021.
      • September 2, 2020
      • Article

      How to Pay for Public Option Without Tax Hike

      By: Regina E. Herzlinger and Richard Boxer
      A bipartisan combination of the two parties’ most popular initiatives can expand health care coverage, significantly reduce costs, and enable freedom of choice, without raising taxes. Along the way, we can revitalize competition between public and private plans. Our...  View Details
      Keywords: Health Insurance; Public Option; Health Care and Treatment; Insurance; Cost Management; United States
      Citation
      Read Now
      Related
      Herzlinger, Regina E., and Richard Boxer. "How to Pay for Public Option Without Tax Hike." RealClearPolicy (September 2, 2020).
      • 2021
      • Working Paper

      Elusive Safety: The New Geography of Capital Flows and Risk

      By: Laura Alfaro, Ester Faia, Ruth Judson and Tim Schmidt-Eisenlohr
      A confidential dataset with industry-level disaggregation of U.S. cross-border claims and liabilities, shows U.S. securities to be increasingly intermediated by tax-haven-financial-centers (THFC) and less regulated funds. These securities are risky, in...  View Details
      Keywords: Tax Havens; Financial Centers; Geography Of Flows; Profit Shifting; Tax Avoidance; Risk; Safe Assets; Hetergeneous Firms; Endogenous Entry; Endogenous Monitoring; Regulatory Arbitrage; Assets; Safety; Risk and Uncertainty; Capital; Global Range
      Citation
      Read Now
      Related
      Alfaro, Laura, Ester Faia, Ruth Judson, and Tim Schmidt-Eisenlohr. "Elusive Safety: The New Geography of Capital Flows and Risk." Harvard Business School Working Paper, No. 20-099, March 2020. (Revised February 2021.)
      • Book Review

      Review of Global Tax Fairness edited by Thomas Pogge and Krishen Mehta

      By: Matthew C. Weinzierl
      This timely volume (Global Tax Fairness, edited by Thomas Pogge and Krishen Mehta) on the proper taxation of multinational enterprises argues that several feasible, near-term reforms could substantially narrow the scope for tax avoidance by closing information gaps,...  View Details
      Keywords: Taxation; Global Range; Policy; Fairness
      Citation
      Find at Harvard
      Read Now
      Related
      Weinzierl, Matthew C. "Review of Global Tax Fairness edited by Thomas Pogge and Krishen Mehta." Journal of Economic Literature 56, no. 2 (June 2018): 673–684.
      • 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
      Citation
      SSRN
      Find at Harvard
      Related
      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.
      • 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
      Citation
      Read Now
      Related
      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
      Citation
      SSRN
      Find at Harvard
      Related
      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
      Citation
      SSRN
      Find at Harvard
      Related
      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
      Citation
      SSRN
      Find at Harvard
      Related
      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.)
      • 1

      Are you looking for?

      → Search All HBS Web
      ǁ
      Campus Map
      Harvard Business School
      Soldiers Field
      Boston, MA 02163
      →Map & Directions
      →More Contact Information
      • Make a Gift
      • Site Map
      • Jobs
      • Harvard University
      • Trademarks
      • Policies
      • Accessibility
      • Digital Accessibility
      Copyright © President & Fellows of Harvard College