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Show Results For
- All HBS Web
(629)
- News (143)
- Research (345)
- Events (2)
- Multimedia (1)
- Faculty Publications (79)
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- 11 May 2015
- Research & Ideas
A Road Map to Fix America’s Transportation Infrastructure
Any highway commuter who has wasted hours stuck in traffic can see the cracks in the United States' transportation system, as can any airline passenger who has been stranded overnight in an airport. Yet while many agree that the need for infrastructure change is... View Details
- 15 Nov 2011
- First Look
First Look: November 15
Denise Frazer and Paolo Canto, two HBS students, have decided to give each other feedback on their class participation. While Denise believes that she has provided concrete, actionable feedback to Paolo, she does not feel that Paolo is reciprocating. His feedback is... View Details
Keywords: Sean Silverthorne
- 31 Jul 2012
- First Look
First Look: July 31
development. Payout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Publication:Journal of Financial Economics (forthcoming) Abstract When corporate payout is taxed, internal equity (retained... View Details
Keywords: Carmen Nobel
- 18 Feb 2015
- First Look
First Look: February 18
Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax By: Pomeranz, Dina Abstract—Claims that the VAT facilitates tax enforcement by generating... View Details
Keywords: Sean Silverthorne
- 29 Apr 2013
- Research & Ideas
Are First-Time Buyers Left Out of Real Estate’s Rebound?
interest tax deduction. Retsinas is a senior lecturer in real estate at Harvard Business School, director emeritus of Harvard University's Joint Center for Housing Studies, and former Federal Housing Commissioner. Q: What factors have... View Details
- 02 Sep 2013
- Research & Ideas
The Curse of Double-Digit Growth
successes during that time period included Botswana, Chile, China, Hong Kong, Ireland, Japan, Singapore, and South Korea. “It will take a couple of generations to change the lives of regular Liberians” (Only China was on the double-digit... View Details
Keywords: by Kim Girard
- 10 Apr 2007
- First Look
First Look: April 10, 2007
issues is brief and non-technical. Provides actual deferred tax information from AOL's Form 10-K, where net operating loss carry forwards result in a large deferred tax asset and the accounting for software... View Details
Keywords: Martha Lagace
- 01 Dec 2015
- First Look
December 1, 2015
an additional tax rate of around 11% on the longest lived capital. To pin down credit constraints as the underlying cause, we apply triple differences strategies using foreign ownership or pre-crisis debt maturity. Publisher's link:... View Details
Keywords: Sean Silverthorne
- 09 Jan 2006
- Research & Ideas
Rebuilding Commercial Real Estate
'78), the former head of real estate for Fidelity Management & Research Company in Boston who now handles special projects for Fidelity. Real estate syndicators essentially sold tax losses to their well-heeled clients. Savings and... View Details
- 02 Jan 2020
- Op-Ed
Medicare for All or Public Option: Can Either Heal Health Care?
charge, gives away an average $310,000 in benefits over what the typical member has purchased. Not surprisingly, this Ponzi scheme collects far less of the taxes and premiums necessary to fund it. "Medicare’s leverage helps... View Details
- 02 Nov 2009
- Research & Ideas
Shareholders Need a Say on Pay
generally in organizations with excess CEO pay, suggesting that some companies acted in advance of the annual meeting to avoid a confrontation with shareholders. These findings suggest that say-on-pay legislation can be a useful tool for... View Details
- 25 May 2016
- Research & Ideas
How Consumers and Businesses are Reshaping Public Health
be headquartered in England in order to achieve a lower corporate tax rate. The British government favored the merger as it would boost the high-priority life sciences sector, but little attention was paid to whether the integration of... View Details
- 14 Oct 2009
- First Look
First Look: October 14
variation in revenues per capita was both a product of the variation in natural endowments (i.e., the fact that states cannot produce any commodity they want) and a commodity boom that had asymmetric effects among states. These two effects View Details
Keywords: Martha Lagace
- 28 Oct 2008
- First Look
First Look: October 28, 2008
Supporting Tax-time Savings with U.S. Savings Bonds Author:Peter Tufano Abstract This paper reports the results of a 2007 experiment testing if specific process simplification can enhance savings by low-to-moderate income (LMI) households. View Details
Keywords: Martha Lagace
- 07 Aug 2007
- First Look
First Look: August 7, 2007
commencing approximately two years down the road. In the new hiring regime for federal judicial law clerks, by contrast, judges are exhorted to follow a set of start dates for considering and hiring applicants during the fall of the third year of law school. Using the... View Details
Keywords: Martha Lagace
- 20 Aug 2007
- Research & Ideas
HBS Cases: Using Investor Relations Proactively
example, both companies know that their investors are very concerned about the large amount of cash generated in oil and gas, but each has committed to explaining its use in a different way. While BP is very willing to state they will... View Details
- 22 May 2007
- First Look
First Look: May 22, 2007
other distortions measured in the literature. The second uncertain policy we consider concerns marginal tax rates. We obtain similar results once we adjust for the impact of tax rates on income. Download the... View Details
Keywords: Martha Lagace
- 08 Jun 2011
- Lessons from the Classroom
Twenty-first Century Skill: Trading Carbon Credits
reinforces the role of uncertain prices in a cap-and-trade mechanism," Coles says. "It contrasts with a simple command-and-control approach to regulation that specifies maximum pollution levels allowed by industry, or a carbon View Details
- 13 Jul 2009
- Research & Ideas
Diagnosing the Public Health Care Alternative
multiplied by a marginal Federal borrowing cost of 3 percent), eliminating any price advantage of Medicare. The comparison between the administrative expenses of private insurers and Medicare also ignores the fact that Medicare pays no View Details
- 06 Apr 2007
- What Do You Think?
Will Market Forces Stop Global Warming?
Summing Up Debate on this month's questions occurred on at least three levels. Is global warming occurring? Do humans (primarily through CO2 emissions) have much to do with it? Should we rely on market forces to provide appropriate responses, or will this require... View Details