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Show Results For
- All HBS Web
(609)
- People (1)
- News (115)
- Research (397)
- Events (5)
- Multimedia (6)
- Faculty Publications (138)
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- 26 Apr 2011
- First Look
First Look: April 26
examine a prominent justification for capital income taxation: goods preferred by those with high ability ought to be taxed. In an environment where commodity taxes are allowed to be nonlinear functions of income and consumption, we... View Details
Keywords: Sean Silverthorne
- 10 May 2004
- Research & Ideas
Rethink the Value of Joint Ventures
there are not diffuse shareholders in the multinational-subsidiaries. Surprisingly, many of the same puzzling patterns we see in dividend policies more generally—smoothed payments, a willingness to incur avoidable View Details
Keywords: by Cynthia Churchwell
- 17 Jul 2017
- Op-Ed
Op-Ed: As America Recedes from Global Leadership, Its CEOs are Stepping Up
As America recedes from global leadership under President Donald Trump’s “America First” policies, a new generation of business statesmen is stepping up to take on global issues of monumental importance: global trade, climate change, job creation, and healthy living.... View Details
Keywords: by Bill George
- 15 Dec 2009
- First Look
First Look: Dec. 15, 2009
become the hubs of the network. Download the paper: http://www.hbs.edu/research/pdf/10-043.pdf Policy Bundling to Overcome Loss Aversion: A Method for Improving Legislative Outcomes (revised) Authors:Katherine L. Milkman, Mary Carol... View Details
Keywords: Martha Lagace
- 15 Sep 2016
- Research & Ideas
Political Dysfunction Makes America Less Competitive
including working- and middle-class Americans, are struggling, as are many small businesses. The single biggest thorn in the economy’s side: our dysfunctional political system. While many political leaders individually agree with the federal View Details
Keywords: by Dina Gerdeman
- 13 Oct 2015
- First Look
October 13, 2015
tax savings. We find that 2,281 top executives strategically realized their built-in capital gains prior to the tax hikes to save nearly $741 million in personal taxes in 2012.... View Details
- 29 Apr 2013
- Research & Ideas
Are First-Time Buyers Left Out of Real Estate’s Rebound?
So on the one hand, the political policy is to extend credit; on the other, the government-owned enterprises (Fannie and Freddie Mac) are trying to narrow the credit box because they so afraid of incurring a loss. Q: View Details
- 15 Jan 2019
- First Look
New Research and Ideas, January 15, 2019
structures that could be considered: REITs, Limited Partnerships, C Corporations, and combinations of those entities. The case illustrates how to manage the potential conflicts and the important consequences of tax View Details
Keywords: Dina Gerdeman
- 30 Jun 2009
- First Look
First Look: June 30
shareholders. These results suggest that the domestic operations of U.S. multinationals were not financially constrained and that these firms were reasonably well-governed. The results have important implications for understanding the impact of U.S. corporate View Details
Keywords: Martha Lagace
- 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
- 01 Nov 2011
- First Look
First Look: Nov. 1
Authors:David E. Bell and Mary L. Shelman Publication:Harvard Business Review 89, no. 11 (November 2011) An abstract is unavailable at this time. Read the article: http://hbr.org/2011/11/kfcs-radical-approach-to-china/ar/1 Tax View Details
Keywords: Sean Silverthorne
- 01 Aug 2017
- First Look
First Look at New Research and Ideas, August 1
general emergence of modern business enterprise in Asia, Latin America, and Africa. Many governmental policies after 1945 designed to facilitate catch-up ended up crippling such emergent business enterprises without putting effective... View Details
Keywords: Sean Silverthorne
- 11 Mar 2014
- First Look
First Look: March 11
change initiatives-Predictability, Teaming and Open Communication, and Results Only Work Environment-that alter the structure and culture of work in ways that enable better work and better lives. August 2013 Tax Administration Review... View Details
Keywords: Sean Silverthorne
- 03 Mar 2008
- First Look
First Look: March 4, 2008
and Joint Center for Housing Studies at Harvard University, 2007 Abstract Rental housing is increasingly recognized as a vital housing option in the United States. Yet government policies and programs continue to grapple with widespread... View Details
Keywords: Martha Lagace
- 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 corporate View Details
Keywords: by Sean Silverthorne
- 06 Sep 2005
- Research & Ideas
The Best Place for Retirement Funds
and the size of the implicit government subsidy that coming from tax deferral in IRAs and 401(k)s make this question a first-order public policy issue. In both this literature and in the literature on asset... View Details
Keywords: by Ann Cullen
- 01 Jul 2014
- First Look
First Look: July 1
disagree with this assumption, preferring tax policies based at least in part on a classic alternative objective: the principle of Equal Sacrifice. I generalize the standard model to accommodate this... View Details
Keywords: Carmen Nobel
- 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
- 17 Feb 2015
- HBS Case
HBS Cases: The Battle for San Francisco
increasing taxes on property sold less than five years after buying it, however, was defeated over fears that it might hurt homeowners who needed to sell newly acquired property. At the same time it has tried to ease the housing crisis,... View Details
- 10 Apr 2007
- First Look
First Look: April 10, 2007
several important issues likely to be encountered in the analysis of deferred taxes (e.g., deferred tax assets vs. liabilities, balance sheet classification, permanent differences, statutory vs. effective... View Details
Keywords: Martha Lagace