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Michelle Hanlon

Michelle Hanlon

Howard W. Johnson Professor

Department: Professor of Accounting

Contact: (617) 253-9849, mhanlon@mit.edu

Expertise: Accounting Fraud; Accounting-Domestic; Accounting-International; Book-Tax conformity; Dividend policy; Domestic; Financial Reporting; Fraud; International; International Tax; Reporting; Tax Policy; Taxation

Charles Kane

Charles Kane

Department: Senior Lecturer

Contact: (617) 258-6573, ckane@mit.edu

Expertise: Accounting, domestic; Accounting, international; Africa; Alliances; Analyst forecasts; Argentina; Asia; Asia Pacific; Auditing/auditors; Banking; Banking management; Brazil; Business education; Business ethics; Business intelligence; Business plans; Capital budgeting; Capital controls; Capital market; Chemical; China; Competitive strategy; Component software technologies; Computer aided software engineering; Computer industry; Corporate finance; Corporate governance; Corporate strategy and policy; Cross-cultural awareness; Cultural differences; Data acquisition; Data storage; Database and information integration technologies; Derivatives; Developing countries; Disclosure; Distance learning; Downsizing; E-commerce; Earnings manipulations; eBay; Education; Elevator pitch; Emerging markets; Entrepreneurial finance; Entrepreneurial management; Entrepreneurship / New ventures; Equities; Euro; Exchange rates; Executive education; Financial engineering; Financial reporting; Financial services; Financial statement analysis; Foreign investment; Futures; Global entrepreneurship; Global sales strategies; Globalization; Google; High technology companies; Interest rates; International corporate strategy; International finance; International management; International trade; Internet security; Internet software; Internet software/applications; Internet strategy; Investment banking; Investor relations; K-12 education; Knowledge sharing; Logistics; MBA; Mergers and acquisitions; Microsoft; Monetary policy; Negotiation and conflict resolution; Non-profits; Online feedback mechanisms; Operations management; Options; Options pricing, valuation; Price fixing; Private equity; Privatization; Process control; Project management; Research, academic; Revenue management; Risk management; Sales force automation; Sales support systems and databases; Sarbanes-Oxley compliance; Service industry; Software; Startups; Strategic management; Strategic planning; Supply chain management; Tax policy; Taxation, corporate; Turkey; Venture capital

Scott Keating

Scott Keating

Department: Senior Lecturer, Accounting

Contact: (617) 258-8947, skeating@mit.edu

Expertise: Accounting, Domestic; Accounting, international; Activity Based Management; Asia; Auditing/auditors; Canada; Competitive strategy; Economics of organizations; Emerging Markets; Financial reporting; Management Control; Managerial Accounting; Microeconomics; Optimal control; Performance Measurement Systems; Risk management; Taxation, corporate

The lose-lose tax policy driving away U.S. business — Michelle Hanlon

From The Wall Street Journal  Apple issued $12 billion of U.S. debt in April, which gave the company a domestic cash infusion that allowed it to keep more earnings overseas. Last month Pfizer PFE attempted to acquire AstraZeneca, a transaction that would have made Pfizer a subsidiary of the U.K.-based company. These were useful examples in the taxation classes I teach at MIT’s business school, but the real-world implications of these decisions are troubling. Even worse, legislators have responded with proposals that seek to prevent companies from escaping the U.S. tax system. The U.S. corporate statutory tax rate is one of the highest in the world at 35%. In addition, the U.S. has a world-wide tax system under which profits earned abroad face U.S. taxation when brought back to America. The other G-7 countries, however, all have some form of a territorial tax system that imposes little or no tax on repatriated earnings. To compete … Read More »The post The lose-lose tax policy driving away U.S. business — Michelle Hanlon appeared first on MIT Sloan Experts.

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