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Publications

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  • All HBS Web  (355)
    • News  (77)
    • Research  (229)
    • Events  (2)
    • Multimedia  (1)
  • Faculty Publications  (75)

Show Results For

  • All HBS Web  (355)
    • News  (77)
    • Research  (229)
    • Events  (2)
    • Multimedia  (1)
  • Faculty Publications  (75)
← Page 12 of 355 Results →
  • 22 Sep 2015
  • News

Working on the Local Level

highest income taxes in the country. It's a particular challenge when we try to get either companies or professionals to locate in Maine. “It's an exciting time to be working in a state. I think the federal... View Details
  • 01 Jun 2012
  • News

Letters to the Editor

Bloomfield Hills, MI A Taxing Question Regarding his My Two Cents column, “My Beautiful Capital Gain,” in the March issue, I’d ask this of Dal LaMagna (MBA 1970): The money you invested was already taxed... View Details
Keywords: Administration of Economic Programs; Government; Management, Scientific, and Technical Consulting Services; Professional Services
  • 01 Dec 2018
  • News

Ask the Expert: Gimme Shelter

Illustration by Vahram Muradyan Illustration by Vahram Muradyan With one quarter of all renters spending more than half their income on housing in the United States, as Harvard’s Joint Center for Housing Studies found in 2017, about 11... View Details
Keywords: Jen McFarland Flint
  • 29 Apr 2013
  • Research & Ideas

Are First-Time Buyers Left Out of Real Estate’s Rebound?

viability of the mortgage interest deduction in the midst of calls to increase revenues and decrease loopholes? A: First, let us put the mortgage interest deduction in historical context. It came about when the federal income View Details
Keywords: Construction; Real Estate
  • 26 Mar 2025
  • Blog Post

How to Approach Your Equity Compensation

equity grants—both in relation to other offers and as part of my overall financial picture? What factors determine whether my shares/options will become valuable (or not)? When should I exercise (buy), sell, or hold? What tax implications... View Details
  • 10 Jan 2005
  • What Do You Think?

Public Pension Reform: Does Mexico Have the Answer?

opinion is that the Administration should be candid and recognize that social security is a TAX used to fund a basic retirement benefit—the pension equivalent of food stamps. Higher income retirees should... View Details
Keywords: by James Heskett; Financial Services
  • 13 Sep 2012
  • Research & Ideas

Why Public Companies Underinvest in the Future

were the basis of a second proxy. When corporate income taxes decline, investment opportunities of the firms improve—fewer taxes means companies can keep a larger fraction of... View Details
Keywords: by Maggie Starvish
  • 18 Jun 2014
  • News

Robert (MBA 1964) and Lynn Burt

higher after-tax income, and we benefited from an income tax write-off this year.” Giving back to HBS is a priority for Burt. “If we want HBS to remain at the top, we have to invest in the school that has... View Details
  • 20 Dec 2018
  • Research & Ideas

Most Popular Stories and Research Papers of 2018

written by Harvard Business School faculty—along with links to the full text of those papers. Here are the five most downloaded working papers of 2018: Corporate Tax Cuts Increase Income Inequality While... View Details
Keywords: by Sean Silverthorne
  • 20 Jan 2017
  • Research & Ideas

Here’s How Businessman Trump Is Likely to Approach the Presidency

brand: What are people thinking? And you’d expect a much lower sensitivity to administration, to structure, to organizational dynamics, to long-term view, and to capital spending. The incoming president has a really good sense for what... View Details
Keywords: by Christina Pazzanese
  • Web

Charitable Gift Annuity - Alumni

are determined by several factors. Benefits Quarterly fixed payments for life to you and/or the people you choose Charitable income tax deduction Reduction in capital gains and estate View Details
  • 08 Nov 2011
  • First Look

First Look: Nov. 8

income taxation. I show analytically how age dependence improves policy on both the intratemporal and intertemporal margins. I use detailed numerical simulations, calibrated with data from the U.S. PSID, to generate robust policy... View Details
Keywords: Sean Silverthorne
  • 15 Jan 2019
  • First Look

New Research and Ideas, January 15, 2019

reducing tax revenues. Unable or unwilling to raise tax rates, cities cut public spending, especially in education, to meet a tighter budget constraint. While the fall in tax... View Details
Keywords: Dina Gerdeman
  • 17 Mar 2015
  • Research & Ideas

Where Did My Shopping Mall Go?

is down, therefore basket size is down—so everybody in the mall is affected by traffic being down. If you have two or three major traffic-driving tenants in trouble, this affects the entire mall. This then creates a domino effect in the entire community in terms of... View Details
Keywords: by Sean Silverthorne; Retail
  • 07 Dec 2010
  • First Look

First Look: Dec. 7

included in shareholders' equity, and profit is calculated as the change in equity between two periods. In contrast to Generally Accepted Accounting Principles (GAAP), this approach produces higher shareholder's equity and recognizes View Details
Keywords: Sean Silverthorne
  • 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 View Details
Keywords: Young, Susan; Computer Systems Design and Related Services; Professional Services
  • 16 Sep 2014
  • First Look

First Look: September 16

exogenous shocks to household income in rural India: the dramatic reduction in import tariffs in the early 1990s and rainfall variations. We find that trade shocks, previously shown to raise relative poverty, also increased the incidence... View Details
Keywords: Sean Silverthorne
  • 08 Feb 2016
  • Research & Ideas

The Civic Benefits of Google Street View and Yelp

led cities to digitize more of their own information, putting everything from tax records and public health inspection scores online. “They take a dataset that used to be in an obscure database or on paper, and now it’s available for the... View Details
Keywords: by Michael Blanding; Consumer Products
  • 07 Jan 2009
  • What Do You Think?

Is the World Really Flat?

question, those who addressed the issue at all played it quite safely. For example, C. J. Cullinane wrote, "[I]nvest at the basic high school and college level in math and science. Small business should get tax breaks as well."... View Details
Keywords: by Jim Heskett
  • 04 Aug 2009
  • First Look

First Look: August 4

  Working PapersThe Impact of Private Equity Ownership on Corporate Tax Avoidance Authors:Brad Badertscher, Sharon P. Katz, and Sonja Olhoft Rego Abstract This study investigates how private equity ownership affects corporate View Details
Keywords: Martha Lagace
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