Publications

May 2022 (Revised June 2022)
Course Overview Note

Harvard Business School’s Required Curriculum

2021
Working Paper

The Incidence of the Corporate Income Tax Is Irrelevant for Its (Benefit-Based) Justification

Robust support for corporate income taxation is a puzzle for standard tax theory because the tax’s incidence is uncertain and unreliable. We propose a resolution: if the corporate tax is seen as a benefit-based tax, its normative appeal depends on the correspondence... View Details

Keywords: Corporate Income Tax; Benefit-based Taxation; Business Ventures; Taxation

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April 2022
Course Overview Note

The RC Syllabus

November 2015
Teaching Note

Janet Yellen and the Bernanke Fed

November 2015 (Revised November 2021)
Technical Note

A Simple Graphical Framework for Use in The Role of Government in Market Economies (RoGME)

06 Mar 2018
First Look

First Look at Research and Ideas, March 6, 2018

provide insights into why and how investors use reported environmental, social, and governance (ESG) information. Relevance to investment performance is the most frequent motivation for use of ESG data followed by client demand and... View Details

Keywords: Sean Silverthorne

Teaching Interest

The Role of Government in Market Economies (RoGME)

RoGME is about one question: What is the proper role of government in market economies? We study the role of government as it plays out in the real world, using case studies to examine policies of current interest and importance.... View Details

December 2018
Technical Note

Efficiency vs. Equality

December 2018
Technical Note

Rules vs. Discretion

06 Nov 2012
First Look

First Look: November 6

understood and managed. The key to success? Incentives. Fortunately, new research has shed light on the role incentives can play in promoting new ideas, but these findings have been absent from innovation literature-until now. By using... View Details

Keywords: Sean Silverthorne

December 2017 (Revised November 2023)
Technical Note

The BGIE Twenty (2024 version)

By: Alberto Cavallo, Kristin Fabbe, Mattias Fibiger, Jeremy Friedman, Reshmaan Hussam, Vincent Pons and Matthew Weinzierl

The purpose of this technical note is to explain the BGIE Twenty, an “idea-kit” that serves as the intellectual backbone of the BGIE course. Each year, the BGIE professors decide on the twenty ideas that we believe are the most important for students to study in... View Details

Keywords: Ideas; Business Education; Curriculum and Courses; Analysis

11 Jan 2011
First Look

First Look: Jan. 11

Download the paper: http://papers.nber.org/papers/w16645 Preference Heterogeneity and Optimal Capital Income Taxation Authors:Mikhail Golosov, Maxim Troshkin, Aleh Tsyvinski, and Matthew Weinzierl Abstract... View Details

Keywords: Sean Silverthorne

24 Aug 2010
First Look

First Look: August 24

Publication:In Innovation Policy and the Economy. Vol. 11, edited by Josh Lerner and Scott Stern. NBER Book Series. University of Chicago Press, forthcoming Abstract In this paper we explore the innovations in governance that have... View Details

Keywords: Sean Silverthorne

June 2020
Article

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; Public Goods; Lindahl; Optimal Taxation; Taxation

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October 2019
Supplement

Should Corporate Profits Be Taxed? (B)

By: Matthew C. Weinzierl and Michael Cianelli

December 2018
Technical Note

National Economic Accounting

By: Matthew C. Weinzierl and Robert Scherf

December 2018
Technical Note

The First Fundamental Theorem of Welfare Economics and Market Failures

By: Matthew C. Weinzierl and Robert Scherf