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- Faculty Publications (228)
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- All HBS Web (547)
- Faculty Publications (228)
- November 2010 (Revised December 2010)
- Background Note
HR 3509
By: David F. Hawkins
HR 3509 ("2010 Health Reform Bill") imposition of a fee in pharmaceutical sales and an excise tax on medical device sales raises accounting issues. View Details
Keywords: Accounting; Governing Rules, Regulations, and Reforms; Government Legislation; Taxation; Medical Devices and Supplies Industry; Pharmaceutical Industry; United States
Hawkins, David F. "HR 3509." Harvard Business School Background Note 111-056, November 2010. (Revised December 2010.)
- March 2024
- Article
Medicare Price Negotiation and Pharmaceutical Innovation Following the Inflation Reduction Act
By: Matthew Vogel, Pragya Kakani, Amitabh Chandra and Rena M. Conti
The Inflation Reduction Act (IRA) requires Medicare to negotiate lower prices for some medicines with high Medicare spending. Using historical data from public and proprietary sources to apply the IRA's negotiation criteria retrospectively, we identify all drugs that... View Details
Keywords: Policy; Government Legislation; Health Care and Treatment; Negotiation; Price; Pharmaceutical Industry
Vogel, Matthew, Pragya Kakani, Amitabh Chandra, and Rena M. Conti. "Medicare Price Negotiation and Pharmaceutical Innovation Following the Inflation Reduction Act." Nature Biotechnology 42, no. 3 (March 2024): 406–412.
- Article
Foreclosure with Incomplete Information
By: Lucy White
White, Lucy. "Foreclosure with Incomplete Information." Journal of Economics & Management Strategy 16, no. 2 (Summer 2007): 635–682.
- Fast Answer
Bankruptcies
articles, cases, government documents and legislative histories. Bankruptcy filings may be found through Bloomberg.... View Details
- 20 Jul 2020
- Op-Ed
It's Time for a Bipartisan Health Plan for Employers and Employees
valid, pay-as-you-go basis would avoiding worsening Medicare’s mammoth unfunded liabilities and could even help address them. The Public Option should also avoid government accounting; independent accountants should verify that the Public... View Details
- June 2023
- Case
ByteDance: TikTok and the Trials of Going Viral in 2023
By: William C. Kirby, Noah B. Truwit and John P. McHugh
In March 2023, Chew, with an army of well-paid U.S. lobbyists and TikTok creators, descended on Washington. In his testimony, he planned to highlight the 150 million daily active American users on TikTok and how the platform had benefitted small business owners and... View Details
- 01 Sep 2020
- News
Reinvigorating Democracy: A Vote for Change
They also cite Pew Research Center data showing that trust in the federal government has gone from 77 percent in 1964 to 17 percent in 2019. But even in the face of these difficult odds, Gehl and Porter offer a solution—and one that can... View Details
Keywords: Young, Susan
- 01 Dec 2016
- News
How DC is Taxing the Country
reason for optimism, too. Business leaders as well as state and local policymakers have a major role to play in restoring competitiveness—and there are promising signs of change at the local and state level. The issue is the role of the federal View Details
Keywords: Francis Storrs
- 22 Sep 2015
- News
Finding New Ways to Solve Civic Problems
energy, and also community involvement. And as a deputy majority whip, you have the opportunity to take a leadership role and actually work with all of your colleagues to make sure that they have the information they need to make the best decisions possible on View Details
- 01 Sep 2010
- News
Noted & Quoted
also be a statutory cap on leverage, a maximum speed limit, if you will, that regulators can’t loosen.” — HBS professor David Moss commenting on the need for financial reform legislation to place limits on the amount banks can borrow for... View Details
- December 1998 (Revised July 2010)
- Background Note
Passive Activity Losses
By: Henry B. Reiling, Mark Pollard and Kevin Wall
Discusses the historical context, purpose, primary mechanical features, and effects of the passive activity loss rules. View Details
Keywords: Finance; Government Legislation; Taxation; Business and Government Relations; Public Administration Industry
Reiling, Henry B., Mark Pollard, and Kevin Wall. "Passive Activity Losses." Harvard Business School Background Note 299-039, December 1998. (Revised July 2010.)
- 2016
- Working Paper
Delaying Firearm Purchases Reduces Gun Violence
By: Michael Luca, Deepak Malhotra and Christopher Poliquin
Handgun waiting periods are laws that impose a two to seven-day delay between the purchase and delivery of a firearm. While states might institute waiting periods for different reasons (e.g., to allow for background checks), these delays also create a “cooling off”... View Details
- 2008
- Working Paper
Rethinking the Role of History in Law & Economics: The Case of the Federal Radio Commission in 1927
By: David A. Moss and Jonathan B. Lackow
In the study of law and economics, there is a danger that historical inferences from theory may infect historical tests of theory. It is imperative, therefore, that historical tests always involve a vigorous search not only for confirming evidence, but for... View Details
Keywords: Economic History; Decision Choices and Conditions; Government Legislation; Law; Media and Broadcasting Industry
Moss, David A., and Jonathan B. Lackow. "Rethinking the Role of History in Law & Economics: The Case of the Federal Radio Commission in 1927." Harvard Business School Working Paper, No. 09-008, August 2008.
- January 2005
- Case
Managing Failure: American Bankruptcy Law at a Crossroads
By: David A. Moss, Mary Oey and Jonathan Lackow
Introduces the core principles and challenges of bankruptcy law (both individual and corporate) against the backdrop of the early 1970s, when the U.S. bankruptcy system appeared to be failing. With personal bankruptcy filings at record levels and successful corporate... View Details
Moss, David A., Mary Oey, and Jonathan Lackow. "Managing Failure: American Bankruptcy Law at a Crossroads." Harvard Business School Case 705-024, January 2005.
- 01 Mar 2003
- News
Restoring Order
Last December, calling him “one of the most respected business leaders in our nation,” President George W. Bush (MBA 1975) nominated Wall Street veteran William Donaldson (MBA 1958) to be Securities and Exchange Commission chairman. Charging Donaldson with enforcing... View Details
- 01 Dec 2016
- News
Bloomberg’s Gift to Boost Cities
“Running a city is one of the most complex jobs on the planet. A mayor is responsible for overseeing unwieldy bureaucracies, managing budgets, making policy, implementing programs, bringing legislators together, harnessing technology,... View Details
- 01 Sep 2010
- News
A Day’s Pay
Times (June 3, 2010). “It’s kind of hard to take the farmworker out of the kid and the legislator when you come from farmworker stock and you see what your parents and grandparents have gone through.” As for the future, Florez said public... View Details
- 06 Jan 2012
- Op-Ed
Where Green Corporate Ratings Fail
News Corporation—a multinational media conglomerate that includes BSKYB, Dow Jones, Fox News, 20th Century Fox and Star, among other units—announced earlier this year that it has become climate neutral, meaning that its operations have no net impact on global climate... View Details
- 08 Jul 2002
- What Do You Think?
Have We Carried the Concept of Alignment Too Far?
Summing Up Don't throw out alignment while fighting greed and ignorance in corporate governance Respondents to this month's column have spoken: The cause of investor mistrust of management is not the concept of alignment; it is, among... View Details
Keywords: by James Heskett
- 30 Aug 2021
- News
One and the Same
rather than a weakness.” Wooldridge has been working to subvert gender imbalances ever since. In May, she was named director of the Workplace Gender and Equality Agency (WGEA), a government entity devoted to promoting and improving gender... View Details