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Show Results For
- All HBS Web
(619)
- People (1)
- News (118)
- Research (398)
- Events (5)
- Multimedia (7)
- Faculty Publications (137)
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- 16 Dec 2014
- First Look
First Look: December 16
growth, and the estate tax. The treatment has large effects on views about inequality but only slightly moves tax and transfer policy preferences. An exception is the estate tax-informing respondents of the... View Details
Keywords: Sean Silverthorne
- 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
- 21 Aug 2012
- First Look
First Look: August 21
Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources Authors:Alexander Gelber and Matthew Weinzierl Abstract Empirical research suggests that parents' economic resources affect their children's future earnings abilities. Optimal View Details
Keywords: Sean Silverthorne
- 12 Oct 2011
- First Look
First Look: October 12
form of corporate social responsibility (CSR) through a sustainable business model that also generates superior financial performance. Read the paper: http://www.europeanbusinessreview.com/?p=4538 An Exploration of Optimal Stabilization View Details
Keywords: Sean Silverthorne
- 07 Feb 2012
- First Look
First Look: February 7
associated with each model. We conclude that both innovation by individual users and open collaborative innovation increasingly compete with and may displace producer innovation in many parts of the economy. We explain why this represents a paradigm shift with respect... View Details
Keywords: Sean Silverthorne
- 17 Apr 2012
- First Look
First Look: April 17
responsibility for securing these materials. Working PapersPayout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Abstract When corporate payout is taxed, internal equity (retained earnings) is... View Details
Keywords: Carmen Nobel
- 22 Apr 2015
- Op-Ed
Reforming Greece: Myths and Truths
procedures to start a business declining from 15 to 5. Equally good news was that the average time to prepare and pay taxes declined from 264 to 193 hours over the same period. The Failures This is all good news and, in theory, should... View Details
Keywords: by George Serafeim
- 01 Apr 2019
- What Do You Think?
Does Our Bias Against Federal Deficits Need Rethinking?
Wildebeest added: “There is a good case to be made that deficits from loose monetary policy are the actual cause of the ever-widening income disparity in the US and nearly every major economy.” (JohnfrmClevelnd reminded Wildebeest that... View Details
Keywords: by James Heskett
- 26 Jun 2007
- First Look
First Look: June 26, 2007
US outbound FPI and FDI, this paper analyzes whether the composition of US outbound capital flows reflect efforts to bypass home country tax regimes and weak host country investor protections. The cross-country analysis indicates that a... 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
- 08 Feb 2016
- Research & Ideas
The Civic Benefits of Google Street View and Yelp
Yelp restaurant reviews to target hygiene inspections? “There is so much data now, it’s exhilarating—and frightening” “There is all sorts of data that is coming in now,” says Luca, “and if you use it carefully you could revamp the way that every View Details
- 09 Jul 2014
- Research & Ideas
How Business Leaders Can Strengthen American Schools
wield a great deal of influence in policy—especially local policy—and local policy is where all the action is in education." In Denver, for example, business leaders partnered with educators to lobby for an increase in View Details
- 16 Sep 2008
- First Look
First Look: September 16, 2008
Evaluation Framework for Product Take-Back Policies Authors:Michael W. Toffel, Antoinette Stein, and Katharine L. Lee Abstract Manufacturers are increasingly being required to adhere to product take-back regulations that require them to... View Details
- 05 Sep 2012
- First Look
First Look: September 5
governments rely on honest reporting. Proof of honest intent is typically provided through signature at the end of the document, e.g., tax returns or insurance policy forms. Still, people sometimes cheat to... View Details
Keywords: Sean Silverthorne
- 18 Feb 2009
- First Look
First Look: February 18, 2009
who need them most, but unrestricted transfers might threaten the Internet's routing system. I suggest policies to create an IP address "market" while avoiding major negative externalities—mitigating the worst effects of v4... View Details
Keywords: Martha Lagace
- 07 Dec 2010
- First Look
First Look: Dec. 7
implemented in the SEC's August 2010 rule. Download the paper: http://www.hbs.edu/research/pdf/11-052.pdf Payout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Abstract When corporate payout is... View Details
Keywords: Sean Silverthorne
- 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
- 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
- 29 Jan 2019
- First Look
New Research and Ideas, January 29, 2019
parameter is calibrated to local interest rates. A quantitative exercise finds welfare gains of the optimal fiscal policy to be economically substantial and the optimal rule to not entail a countercyclical fiscal policy. A simple debt... View Details
Keywords: Dina Gerdeman
- 26 Feb 2008
- First Look
First Look: February 26, 2008
Environmental Policy Making and Implementation Author:Alnoor S. Ebrahim Abstract This paper explores how "learning" occurs in the context of environmental policy formulation and implementation.... View Details
Keywords: Martha Lagace