Publications

July 1979 (Revised August 2019)
Background Note

Note on Taxation

By: William J. Poorvu, Arthur I Segel, Glenn S. Miller, Michael D. Kummer, Charles F. Wu, Po Sit and Joseph M. Gerstel

Every real-estate transaction is affected by the tax consequences that result from its form and substance. Structuring a transaction without a thorough understanding of its tax considerations is likely to reduce the transaction's potential value. The failure to utilize... View Details

Keywords: Property; Taxation; Investment

Educators

December 1998 (Revised November 2005)
Background Note

Contribution to Capital

By: Henry B. Reiling and Mark Pollard

Distinguishes and explains the basic rules associated with two types of contributions to capital: (1) transfers of property by a government to a company to entice it to take some action such as relocate a plant, and (2) transfers of property to a corporation by... View Details

Keywords: Capital; Property; Taxation; Public Administration Industry; United States

Educators

2024
White Paper

Modernizing the U.S. Exchange Visitor Skills List

By: William R. Kerr and Michael C. Clemens

Keywords: Immigration; Labor; Competency and Skills

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April 2017
Article

The Effectiveness of U.S. Energy Efficiency Building Labels

By: Omar Isaac Asensio and Magali A Delmas

Information programs are promising strategies to encourage investments in energy efficiency in commercial buildings. However, the realized effectiveness of these programs has not yet been estimated on a large scale. Here we take advantage of a large sample of monthly... View Details

Keywords: Energy Conservation; Green Building; Energy Policy

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March 16, 2023
Other Article

How Putin Uses Hanoi’s 1960s Playbook to Divide the American Public on Foreign Policy

By: Jeremy Friedman

Keywords: Public Opinion; International Relations

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January 11, 2023
Article

Russia and Ukraine Are Not Ready for Talks: But They Might Get There If Ukraine Keeps Winning

By: James K. Sebenius and Michael Singh

While there are many calls for negotiation between Ukraine and Russia to end their war, there does now (early 2023) not appear to be a zone of possible agreement (ZOPA), since each side's best no-agreement option ("BATNA") likely appears superior to any mutually... View Details

Keywords: Diplomacy; Agreements; Ukraine; International Relations; War; Negotiation; Ukraine; Russia

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January 1980 (Revised September 2008)
Case

Patterson v. Commissioner

By: Henry B. Reiling

Floyd Patterson (Petitioner) the former world heavyweight boxing champion and his manager, C. D'Amato, formed a corporation, Floyd Patterson Enterprises Ltd., to handle all ancillary rights connected with Patterson's boxing matches. The question is whether the... View Details

Keywords: Business Ventures; Taxation; Rights; Sports Industry

December 2013 (Revised June 2014)
Case

Choosing a Charitable Giving Vehicle

By: Robert C. Pozen, Mayur Desai and Maura A. Graul

Elaine White is an accountant advising two couples, the Carsons and the Bradleys, regarding their charitable giving options and related tax strategies. The Carsons are an upper-middle class family with $295,000 in income, a moderate amount of deductions, and... View Details

Keywords: Charitable Giving; Tax Accounting; Tax Strategy; Public Charities; Foundations; Charity; Charitable Remainder Trusts; Charitable Lead Trusts; Donor-Advised Funds; Pooled Income Funds; Taxation; Philanthropy and Charitable Giving; United States

Educators

March 2012
Article

Reviving Entrepreneurship

By: Josh Lerner and William Sahlman

New enterprises don't exist in a vacuum: They rise or fall depending on myriad contextual factors, all of them interrelated, and all of them affected by government policy. U.S. lawmakers must carefully consider the effects of interventions in at least 12 areas, ranging... View Details

Keywords: Entrepreneurship; Government and Politics; Policy; Economy; Public Administration Industry; United States

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2008
Book

The Oxford Handbook of Business History

By: G. Jones and Jonathan Zeitlin

The Handbook of Business History contains 25 original chapters from around the world to present a comprehensive, critical and interdisciplinary examination of current research in business history. The Handbook reveals business history as a wide-ranging and... View Details

Keywords: Business History; Research; Economics; Government and Politics

1993
Chapter

Pension Benefit Guarantees in the United States: A Functional Analysis

By: Zvi Bodie and Robert C. Merton

Keywords: Compensation and Benefits; Government and Politics; United States

November 2021
Article

The Nixon Doctrine and the Making of Authoritarianism in Island Southeast Asia

By: Mattias Fibiger

This article argues that the Nixon Doctrine was an instrument of authoritarianization in island Southeast Asia. It traces the formulation of the Nixon Doctrine and its implementation through foreign aid decisions, revealing that President Richard Nixon and his chief... View Details

Keywords: Diplomacy; Foreign Aid; Authoritarianism; Geopolitics; Nixon; International Relations; Policy; History; Southeast Asia; United States

1967
Other Unpublished Work

TFX (C) - Developing an Air Force/Navy Aircraft - HBS Analysis and Decision Case

By: J. Ronald Fox

Keywords: Air Transportation; Government and Politics; National Security; Product Development; Decision Making