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- Faculty Publications (45)
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- All HBS Web (497)
- Faculty Publications (45)
- 08 Sep 2009
- Research & Ideas
The Height Tax, and Other New Ways to Think about Taxation
attention to both the statutory rates of tax on corporate income and the specifics of the definition of corporate income when thinking about... View Details
Keywords: by Martha Lagace
- 13 Oct 2015
- First Look
October 13, 2015
contribution rates differ between employees hired before versus after the Roth introduction, which means that the amount of retirement consumption being purchased by 401(k) contributions increases after the... View Details
- 29 Jan 2019
- Research & Ideas
'Green Bonds' May Be Our Best Bet for Environmental Damage Control
Municipalities have been selling bonds to pay for public works projects—fire stations, parking garages,sewage treatment systems—for 200 years. It’s only in the past decade or so, however, that they’ve been selling them with an extra perk: helping the environment. In... View Details
- 21 Dec 2009
- Research & Ideas
Good Banks, Bad Banks, and Government’s Role as Fixer
explain what they were doing under the 1991 statute. To hold senior government officials accountable for all bailouts, Congress should extend the 1991 statute to any type of financial institution. Q: How has Congress tried to restore... View Details
- 31 Aug 2011
- Research & Ideas
Improving Fairness in Flight Delays
arrival rate into a congested airport; in an AFP, the FAA uses the same approach to adjust the amount of traffic flying into congested airspace. These two tools account for approximately 30 percent View Details
- 02 Sep 2015
- Research & Ideas
Explaining China's Crash
intervene in the currency market. Finally, the Chinese central bank has room for further monetary stimulus; they can lower the reserve requirement for banks from the current 18 percent of deposits and they... View Details
- 07 Apr 2008
- Research & Ideas
The Debate over Taxing Foreign Profits
income taxes paid, up to the U.S. statutory rate. In effect, this means that Cummins will ultimately pay a total of the U.S. statutory rate on its overseas activities in lower... View Details
Keywords: by Sean Silverthorne
- 01 Dec 2005
- News
Trillion-Dollar Fixer-Upper
well-heeled clients. Savings and loans, desperate for high returns, made risky loans a business staple. And the Japanese, buoyed by a strong economy and low interest rates at home, swept in to buy up trophy... View Details
- 01 Mar 2006
- News
Venture Capital, Post-Dot Bomb
At Cyberposium, a student-run technology conference held last November at the School, HBS professor Bill Sahlman sparked a frank discussion on the current climate for venture capital investing. “In the future, I see a median rate View Details
- 15 Oct 2013
- First Look
First Look: October 15
economic reasons. The conventional wisdom is that politically motivated aid is less effective in promoting developmental objectives. We examine the ex-post performance ratings of World Bank projects and... View Details
Keywords: Sean Silverthorne
- 01 Sep 2006
- News
Strange Bedfellows
estimates are that a 15 percent tax on reported GAAP profits would be revenue-neutral for the government. A tax with a lower rate on a more sensible base is a central lesson of... View Details
- 12 Jan 2016
- First Look
January 12, 2016
limitations with using inputs from multiple data sources. Specifically, the model separately derives optimistic and conservative estimates of the effect of multiple workplace exposures on health and uses... View Details
Keywords: Carmen Nobel
- 01 Mar 2015
- News
Ask the Expert: Inside the Fed
Board of Governors to formulate monetary policy, ensuring that its policies take into account conditions in every state and across all economic sectors. Each Reserve Bank is supervised by a nine-member board View Details
- 02 Feb 2010
- First Look
First Look: Feb. 2
outcomes such as employment, earnings, and health and safety change when employers adopt ISO 9001. We analyzed a matched sample of nearly 1,000 companies in California. ISO 9001 adopters subsequently had far View Details
Keywords: Martha Lagace
- 09 Nov 2010
- First Look
First Look: November 9, 2010
with lower quality ratings from the incumbents: rating levels went up, the correlation between ratings and market-implied yields fell, and the... View Details
Keywords: Sean Silverthorne
- 08 Feb 2018
- Op-Ed
What’s Missing From the Debate About Trump’s Tax Plan
those who claim them, while cuts to mortgage interest and state and local tax deductions can be seen as efforts to get the government out of the business of distorting prices.... View Details
Keywords: by Matthew Weinzierl
- 15 Jun 2010
- First Look
First Look: June 15
number of days a loan remains in syndication. Using market-level and cross-sectional variation in time on the market, we find that a shorter syndication period is associated with a lower final View Details
Keywords: Martha Lagace
- 20 Feb 2007
- First Look
First Look: February 20, 2007
that the tire grading system was close to becoming a reality. Second, Joan Claybrook, a former Nader consumer interest group lobbyist, had just become head of the National Highway Traffic Safety... View Details
Keywords: Martha Lagace
- 14 May 2013
- First Look
First Look: May 14
preference for academic quality. Furthermore, the decay rate of athletics goodwill is significant only for students with lower SAT scores, suggesting that the goodwill created... View Details
Keywords: Sean Silverthorne
- 03 Sep 2020
- Op-Ed
Why American Health Care Needs Its Own SEC
GAAP can wind up in jail or pay hefty fines. Its accounting principles are derived from an exhaustive public process overseen by experts in measurement, not like the stakeholders of present “transparency” who are View Details