December 5, 2006
Mihir Desai on Corporate Taxation, Business Decisions and Territoriality
To what extent does taxation affect business decisions? How important are tax issues to corporations’ location choices and foreign direct investment?
In this podcast, Mihir Desai, Associate Professor of Finance at Harvard Business School and Faculty Research Fellow at the National Bureau of Economic Research, discusses various aspects of corporate taxation, including the effects of taxation on business decisions, the damage caused by the tax treatment of corporate capital gains, territoriality, the advantages of reconciling book and tax accounting, and the complacency surrounding the United States’ high corporate tax rate. (15 minutes, 17 seconds)
To listen: right-click on the audio file below, and select "Save Target As."
Download This Podcast
- Mihir Desai on Corporate Taxation, Business Decisions and Territoriality, MP3, 10.5 MB
- Transcript, PDF, 26.5 KB