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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 14 of 355 Results →
  • 01 Aug 2017
  • First Look

First Look at New Research and Ideas, August 1

outpaced the growth of the economy, and this disconnect increases as the difference between the corporate income tax rate of the U.S. and the other OECD countries increases. The underlying mechanism is fewer... View Details
Keywords: Sean Silverthorne
  • 01 Apr 1996
  • News

Wake-Up Call: Farewell to the American Dream?

and in government, to rapidly rising incomes and tax revenues. We haven't had that for twenty years, and now blue-collar and middle-class people sense those days may be gone forever. You state that high... View Details
  • 26 Oct 2010
  • First Look

First Look: October 26, 2010

support for ultimate target agreements. Download the paper: http://www.people.hbs.edu/jsebenius/articles_scans/10_NegCampaignsNN.pdf   Working PapersPayout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin... View Details
Keywords: Sean Silverthorne
  • 15 Sep 2014
  • Research & Ideas

Are the Most Talented Employees the Highest Paid? Yes—If They’re Bankers

The research, based in France, was prompted by an ongoing regulatory debate within the European Union. "In Europe, there has been intense discussion about taxing high incomes in general, and bankers in... View Details
Keywords: by Carmen Nobel; Banking
  • 26 Feb 2008
  • First Look

First Look: February 26, 2008

order to smooth earnings (Graham, Harvey and Rajgopal, 2005). We estimate that marketing actions can be used to boost quarterly net income by up to 20% depending on the depth of promotion. But there is a price to pay, with the cost in the... View Details
Keywords: Martha Lagace
  • 17 May 2011
  • First Look

First Look: May 17

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
  • 03 Apr 2006
  • Research & Ideas

The Competitive Advantage of Global Finance

of these firms face various issues—including management of exchange rate risk, how to structure their internal capital markets, how to do capital budgeting worldwide, and how to respond to varying regulatory and tax incentives. The book... View Details
Keywords: by Sean Silverthorne; Financial Services
  • 03 Jul 2012
  • Research & Ideas

HBS Faculty on Supreme Court Health Care Ruling

hundreds of billions in additional taxes to pay for the health care of the sick. Health care expenditures roughly follow Pareto's Law: Twenty percent of users spend 80 percent of the money. If the healthy 80 percent do not buy health... View Details
Keywords: Re: Multiple Faculty; Health
  • 19 Mar 2007
  • Research & Ideas

Handicapping the Best Countries for Business

competitiveness of her exports and the costs of her imported inputs. In a microeconomic sense, the business person also cares about tariffs (which affect trade), industrial policies, tax policies (on business directly, but also policies... View Details
Keywords: by Sean Silverthorne
  • 04 Oct 2022
  • Blog Post

Climate Stories Episode #10: Amanda Li (MBA 2018): Speeding Climate Change Solutions Through Project Finance Efficiencies

one-to-five megawatt projects. From tax credits, to a $27B national green bank facility with low income community targets, banks and funds that can do smaller deals will flourish. Banyan’s platform was made... View Details
  • 27 Aug 2019
  • News

A Shot at Success

Feickert says. And the things she learned on the basketball court—drive, endurance, teamwork—served her well in the business world, too. The pressure of tax season at Ernst & Young in New York, where she moved after graduation, was... View Details
Keywords: April White
  • 16 Aug 2016
  • First Look

August 16, 2016

benefit-based principle. Together, these results suggest that a large share of the American public views the allocation of pre-tax incomes as relevant to optimal tax policy and—at least in part—justly... View Details
Keywords: Sean Silverthorne
  • 20 Dec 2016
  • First Look

December 20, 2016

officials. Distrust in the government increases the preferred tax rate on the top 1% only when business legitimacy is low. A model with multiple equilibria helps interpret these findings. In one of the equilibria, meetings are allowed,... View Details
Keywords: Carmen Nobel
  • 01 Sep 2005
  • News

Making History, Starting Over

was known as the “sick man” of Europe, with lumbering state-owned enterprises, high unemployment, and a crushing top marginal tax rate of 93 percent. In an ominous sign of the times, the day after Cohen launched what was to become known... View Details
Keywords: Roger Thompson; Finance
  • 16 Dec 2014
  • First Look

First Look: December 16

Evidence from Randomized Survey Experiments By: Kuziemko, Ilyana, Michael I. Norton, Emmanuel Saez, and Stefanie Stantcheva Abstract—We analyze randomized online survey experiments providing interactive, customized information on U.S. View Details
Keywords: Sean Silverthorne
  • 08 Jan 2007
  • What Do You Think?

Neuro Economics: Science or Science Fiction?

expect their incomes to be in the long-term, thereby mitigating the short-term impact on personal spending of events such as tax legislation. And Warren Buffett is fond of explaining his investment... View Details
Keywords: by Jim Heskett
  • 01 Jan 2006
  • News

Sir Ronald M. Cohen, MBA 1969

view is better when you’re closer to the precipice.’ ” MMG (Multinational Management Group) was launched in London, Paris, and Chicago in early 1972, but with Great Britain’s economy then bogged down with state-owned enterprises, high unemployment, and crushing View Details
  • 29 May 2006
  • Research & Ideas

Why CEOs Are Not Plug-and-Play

it was more customer driven—more focused on creating new markets and rolling out new products. Along with improving its business and tax software and restoring healthy profits to the seemingly mature Quicken, this approach led to a host... View Details
Keywords: by Boris Groysberg, Andrew N. McLean & Nitin Nohria; Employment
  • 04 Aug 2014
  • Op-Ed

Why Small-Business Lending Is Not Recovering

sheets, use sparse tax returns, and keep inadequate income statements. Community banks have traditionally placed greater emphasis on relationships with borrowers in their underwriting processes, but these... View Details
Keywords: by Karen Mills; Banking; Financial Services
  • 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
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