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Show Results For
- All HBS Web
(1,641)
- People (2)
- News (508)
- Research (938)
- Events (10)
- Multimedia (42)
- Faculty Publications (540)
- 19 May 2015
- First Look
First Look: May 19
Abstract—The prominent but unproven intuition that preference heterogeneity reduces redistribution in a standard optimal tax model is shown to hold under the plausible condition that the distribution of preferences for consumption... View Details
Keywords: Sean Silverthorne
- 25 Mar 2008
- News
Whistling Past the Graveyard
power have been virtually stagnant for decades. Two incomes are required where one used to suffice. Jobs and entire industries have gone overseas. The trade deficit has grown enormously. Tax codes have become skewed to the very wealthy.... View Details
- 04 May 2020
- Blog Post
Crisis Leadership with Nikhil Patel: The Critical Importance of Trust
urgent challenges. In March, community trust would prove critical. While taking a deep dive into the potential for tax policy to incentivize housing development, “COVID-19 really hit,” Patel says. Virtually overnight, Patel’s housing... View Details
- 30 Nov 2018
- What Do You Think?
What’s the Best Administrative Approach to Climate Change?
Summing Up: Should a 'Montreal Protocol' for Administering Global Warming Be Pursued? Climate change and how to manage it is a daunting subject. Nevertheless, several readers of this month’s column were willing to venture a model or two for administering a system... View Details
- 23 Dec 2014
- First Look
First Look: December 23
gap discourages research effort directed towards clean technologies. Carbon taxes and research subsidies may nonetheless encourage production and innovation in clean technologies, though the transition will typically be slow. We... View Details
Keywords: Carmen Nobel
- 06 Aug 2024
- Op-Ed
What the World Could Learn from America's Immigration Backlash—100 Years Ago
Party in Massachusetts. 1860s and 1870s: Opposition to Chinese immigrants in the US culminated in the 1882 Chinese Exclusion Act, which banned the entry and the re-entry of Chinese immigrants for more than 70 years. 1910s and 1920s: Congress introduced literacy tests... View Details
Keywords: by Marco Tabellini
- 23 Oct 2019
- News
A Bid for the Future
tax and regulatory climate, outstanding talent, workforce development.” Over the course of nearly eight years, the Louisiana Economic Development agency’s efforts attracted companies that included IBM, CGI, CSC (now General Dynamics IT),... View Details
- 31 May 2016
- First Look
May 31, 2016
despite high marginal tax rates; and, why other firms maintain high leverage despite little tax benefit. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=49212 Firm Selection and... View Details
Keywords: Sean Silverthorne
- 16 Apr 2013
- First Look
First Look: April 16
different economic systems. In particular, two equilibria might arise: one with low taxes and a belief that the income-generating process is "fair" because effort is important (an "American" equilibrium) and another... View Details
Keywords: Sean Silverthorne
- 28 Apr 2023
- Blog Post
How Employers Can Support LGBTQ+ Employees
plans that are not legally married but that have a relationship approximating marriage as well as covering tax implications through pay that accounts for tax liability for covering benefits for all partners.... View Details
Keywords: All Industries
- 22 May 2018
- First Look
New Research and Ideas, May 22, 2018
exit, output, and R&D. Taxing the continued operation of incumbents can lead to sizable gains (of the order of 1.4% improvement in welfare) by encouraging exit of less productive firms and freeing up skilled labor to be used for... View Details
Keywords: Dina Gerdeman
- 02 Mar 2010
- First Look
First Look: March 2
discussed supporting innovation through a range of additional policy interventions, including tax credits, loan guarantees, IP policy, regulatory mandates, codes, and standards. It is critically important that these kinds of interventions... View Details
Keywords: Martha Lagace
- 03 Mar 2003
- What Do You Think?
Are Conditions Right for the Next Accounting Scandal?
auditors and audit committees whose mutual survival depends on each other, overly complicated accounting and tax systems, and the nature of the reporting relationships between internal auditors and those responsible for the integrity of... View Details
- 23 Nov 1999
- Research & Ideas
The Future of the Venture Capital Cycle
entrepreneurial environments. (The last factor in turn will be a function of tax policy, legal protections, and societal preferences.) However painful the short-run adjustments, these more fundamental factors are likely to be critical in... View Details
- Web
FAQ - U.S. Competitiveness
competitive is the U.S. economy according to the Project’s research? In surveys of HBS alumni, business leaders have identified a number of weaknesses in the U.S. business environment that are deteriorating, including the K-12 education system, the View Details
- 23 Apr 2013
- First Look
First Look: April 23
working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=44722 No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax By: Pomeranz, Dina Abstract—Claims that the VAT facilitates tax... View Details
Keywords: Sean Silverthorne
- 10 May 2011
- First Look
First Look: May 10
(BCECP), which provides tax credits to private equity investors that meet several eligibility criteria. The case study is written from the point of view of a policy maker, with a perspective on the entire ecosystem. It provides an... View Details
Keywords: Sean Silverthorne
- Web
Winning with Digital Platforms Online Course | HBS Online
why they’re so successful and how to work with them to stay competitive.” Dates & Eligibility No current course offerings for this selection. Starting Jan 15 5 Weeks $1,850 + applicable international taxes Enrollment deadline January 6... View Details
- 01 Oct 2001
- News
New Economy Notables: Scott D. Cook
corporate culture. Pro bono work At Intuit, we give free tax preparation software to any American with an adjusted gross income of $25,000 or less — about 45 percent of the population. The tax system is so... View Details
- 28 Apr 2009
- First Look
First Look: April 28, 2009
Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment Authors:Mihir Desai and Dhammika Dharmapala Publication:National Tax Journal (forthcoming) Abstract This paper reviews recent evidence... View Details
Keywords: Martha Lagace