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  • June 2002 (Revised August 2002)
  • Case

"One Country, Two Systems"? Italy and the Mezzogiorno (A)

By: Bruce R. Scott and Jamie Matthews
GDP per person in northern Italy caught up with average incomes in Britain, France, and Germany in the 1970s, but incomes in southern Italy (the Mezzogiorno) fell further behind. This was partly due to cultural and societal differences that dated to the Renaissance,... View Details
Keywords: History; Development Economics; Crime and Corruption; Social Issues; Economy; Government and Politics; Macroeconomics; Italy
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  • 11 Jan 2012
  • News

Business the solution to social inequities

  • December 1999 (Revised June 2002)
  • Exercise

Salt Harbor: Confidential Information for Brims

By: Michael A. Wheeler
Two-party negotiation involving a bed and breakfast and an incoming coffee chain. View Details
Keywords: Negotiation
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  • 2023
  • Working Paper

Who Invests in Crypto? Wealth, Financial Constraints, and Risk Attitudes

By: Darren Aiello, Scott R. Baker, Tetyana Balyuk, Marco Di Maggio, Mark J. Johnson and Jason Kotter
We provide a first look into the drivers of household cryptocurrency investing. Analyzing consumer transaction data for millions of U.S. households, we find that, except for high income early adopters, cryptocurrency investors resemble the general population. These... View Details
Keywords: Consumer Finance; Cryptocurrency; Fintech; Inflation; Portfolio Choice; Stimulus; Consumer Behavior; Risk and Uncertainty; Investment
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  • October 2004
  • Article

Are Politicians Really Paid Like Bureaucrats?

By: Rafael Di Tella and Raymond Fisman
We provide the first empirical analysis of gubernatorial pay. Using U.S. data for 1950-90, we document substantial variation in the wages of politicians, both across states and overtime. Gubernatorial wages respond to changes in state income per capita and taxes. We... View Details
Keywords: Government and Politics; Compensation and Benefits
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  • 05 May 2016
  • Video

Advice for new students

  • 2019
  • Working Paper

Understanding Different Approaches to Benefit-Based Taxation

By: Robert Scherf and Matthew C. Weinzierl
The normative principle of benefit-based taxation has exerted substantial influence on many areas of public finance, but it has been largely set aside in the modern theoretical approach to optimal income taxation, where welfarist objectives dominate. A prerequisite for... View Details
Keywords: Benefit-based Taxation; Taxation; Theory
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  • Video

Make the Most of It!

  • 29 Aug 2022
  • News

Harvard Business School Announces 2022 Goldsmith Fellows

  • 30 Aug 2023
  • News

Know Your HBS Staff: Ted Petrosky

  • 01 Apr 2014
  • News

Is The Invisible Hand Of The Market Choking Democracy?

  • 05 Oct 2011
  • News

On Corporate Taxes, Put the Public in Publicly Traded: View

  • 08 Sep 2020
  • Video

HBS Social Enterprise Initiative advice to first-year MBA students

  • 25 May 2021
  • Research & Ideas

White Airbnb Hosts Earn More. Can AI Shrink the Racial Gap?

White people who host rental properties on Airbnb earn significantly more per year than Black hosts, but a “race blind” pricing algorithm could help close that income gap, new research shows. Black hosts who rely on Airbnb’s algorithm to set enticing prices instead of... View Details
Keywords: by Lane Lambert; Technology; Accommodations
  • 28 Oct 2022
  • News

HBS Announces New RISE Career Fellow Program

  • 25 Jul 2023
  • Blog Post

Malcolm McClain (MBA/MPP 2023) Named First RISE Career Fellow

Malcolm McClain (MBA/MPP 2023) has been named the first recipient of the Harvard Business School (HBS) RISE (Recognizing Individuals Seeking Equity) Career Fellow, with his income supplemented for one year following graduation so he can... View Details
  • 24 Sep 2012
  • Research & Ideas

Why Do We Tax?

redistribute the income so that everyone has the same money to spend. Of course, this would eliminate the incentives for anyone to work, so we can't achieve this "ideal" policy. But tags can help. We know that tall people are, for... View Details
Keywords: by Martha Lagace; Legal Services
  • 15 Apr 2025
  • HBS Seminar

Hal Hershfield, University of California, Los Angeles

  • Article

How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments

By: Ilyana Kuziemko, Michael I. Norton, Emmanuel Saez and Stefanie Stantcheva
We analyze randomized online survey experiments providing interactive, customized information on U.S. income inequality, the link between top income tax rates and economic growth, and the estate tax. The treatment has large effects on views about inequality but only... View Details
Keywords: Income; Taxation; Economic Growth; United States
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  • December 2008
  • Case

Merrimack Tractors and Mowers: LIFO or FIFO?

By: William J. Bruns Jr., Sharon Bruns and Susan S. Hameling
At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem,... View Details
Keywords: International; Financial; Reporting; Standards; Inventory; Business Ethics; Assets; Valuation; Ethics; Taxation; Financial Reporting; Manufacturing Industry
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