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(473)
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Show Results For
- All HBS Web
(473)
- News (133)
- Research (278)
- Events (2)
- Multimedia (16)
- Faculty Publications (88)
- 10 May 2004
- Research & Ideas
Rethink the Value of Joint Ventures
such far-flung but tightly integrated subsidiaries? How do you ensure that financial reporting is effective while simultaneously optimizing your tax position? How do you design compensation systems that provide for local View Details
Keywords: by Cynthia Churchwell
- 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 advance their financial... View Details
Keywords: Sean Silverthorne
- 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
- 14 Jul 2006
- Op-Ed
The Case for Consumer-Driven Medicaid
legislators who decline to raise taxes and, instead, attempt to control these costs, face three choices: Cut Medicaid expenses through reductions in enrollment, benefits, and provider reimbursement; cut other state expenditures for the... View Details
Keywords: by Regina E. Herzlinger
- 03 Jul 2012
- Research & Ideas
HBS Faculty on Supreme Court Health Care Ruling
ultimately be bankrupt, and Americans will be forced to pay for a much higher share of their health care bills. There is a better way. The United States must make healthy living the twenty-first century equivalent of putting a man on the moon. With lifestyle choices... View Details
- 01 Dec 2007
- News
Where Are the Innovators in Health Care?
medical technology and health-insurance sectors, when it comes to health services, the 800-pound gorilla of our system, entrepreneurs are nowhere to be found. And their absence has enabled the status quo providers to get fat and sloppy. One analysis showed that... View Details
- 01 Sep 2020
- News
Saving Grace
Illustration by Neil Webb About a year before he reached retirement, Frank Chapman started mapping out the travels he and his wife envisioned for their golden years. A career accountant for British telecom companies, he thought it best to... View Details
Keywords: Jen McFarland Flint
- 06 Dec 2021
- News
Truth Be Told
encourage an employee to report it. At the same time, we know that thousands of workers still die or get injured due to workplace safety violations. But in securities fraud or tax fraud, where the penalties can be in the millions, it... View Details
- 02 Oct 2007
- First Look
First Look: October 2, 2007
Tatiana Sandino Abstract In this paper we examine the economic consequences of over 150 shareholder proposals to expense employee stock options (ESO) submitted during the proxy seasons of 2003 and 2004—the first case where the SEC has allowed an View Details
Keywords: Martha Lagace
- 15 Apr 2014
- First Look
First Look: April 15
between firms' CSR ratings and analysts' forecast errors, indicating that learning is unlikely to account for the observed shifts in recommendations. Publisher's link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1507874 August 2013... View Details
Keywords: Sean Silverthorne
- 20 Dec 2016
- First Look
December 20, 2016
accounting for more than three quarters of U.S. corporate patents. The rise of import competition from China has represented a major competitive shock to the sector, which in theory could benefit or stifle innovation. In this paper we... View Details
Keywords: Carmen Nobel
- 26 Jan 2016
- First Look
January 26, 2016
Political corruption governs the efficiency with which tax revenues are translated into infrastructure. The model predicts an inverted-U relationship between taxation and growth, with corruption reducing the optimal taxation level. We... View Details
Keywords: Sean Silverthorne
- 14 Aug 2018
- First Look
First Look at New Research and Ideas, August 14, 2018
intervention. Hence, an understanding of residual market imperfections—those imperfections that persist after market competition and regulation are accounted for—must inform any assessment of the long-term attractiveness of firm... View Details
Keywords: by Sean Silverthorne
- 27 Mar 2012
- First Look
First Look: March 27
headquarters to local plant managers in almost 4,000 firms in the United States, Europe, and Asia. We find that firms headquartered in high trust regions are more likely to decentralize, with trust accounting for about half of the... View Details
Keywords: Carmen Nobel
- 19 Mar 2019
- First Look
New Research and Ideas, March 19, 2019
low percentage of income contributed) and rewarded the poor (for their high percentage of income contributed). In Experiment 4, participants provided with public education contributions for five New York school districts levied additional View Details
Keywords: Dina Gerdeman
- 01 Dec 2002
- News
Bad Times for Business
pay back ill-gotten gains from option exercises that preceded accounting restatements — and longer vesting would be great. Another significant step would be to expense stock options, which would make their costs more evident and more... View Details
Keywords: Garry Emmons
- 25 Mar 2018
- News
Modernizing Infrastructure Management
assess taxes for all the properties within their county. “An interactive digital mapping brought that capability to them. And that really benefited the communities because everyone knew they were being treated fairly. And we have grown... View Details
- 06 Apr 2023
- Blog Post
Circularity in Denmark
recycling waste materials from retired products. Grundfos encourages its customers (both consumer and industrial) to return old pumps; they then fully deconstruct and repurpose or recycle the pump’s constituents. Today this program is small, View Details
- Web
Policy - Business & Environment
2019 survey by Yale and George Mason University: 87 % of people surveyed supported investments in renewable energy (infrastructure and research) 82 % supported regulating GHG emissions (requiring companies to limit their pollution) 72 % supported a View Details
- 05 Dec 2022
- Blog Post
2022 Climate Symposium: Tackling Climate Together
recent tax credits, loans, and grants passed in Washington will drive innovation, accelerate the transition, and demonstrate the U.S. commitment to a managed transition to a low/no carbon economy. Following the morning keynotes, attendees... View Details