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Show Results For
- All HBS Web
(609)
- People (1)
- News (117)
- Research (394)
- Events (5)
- Multimedia (6)
- Faculty Publications (134)
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- 20 Jul 2010
- First Look
First Look: July 20
payments, and deferred taxes are incrementally value-relevant but that only the impairment of goodwill and deferred taxes reveal new information. Our results indicate that mandatory IFRS adoption alters... View Details
Keywords: Martha Lagace
- 03 Jan 2017
- First Look
January 3, 2017
January 2017 Journal of Financial Economics The Unintended Consequences of the Zero Lower Bound Policy By: Di Maggio, Marco, and Marcin Kacperczyk Abstract—We study the impact of the zero lower bound interest rate View Details
Keywords: Carmen Nobel
- 14 Apr 2015
- First Look
First Look: April 14
Purchase this case: https://cb.hbsp.harvard.edu/cbmp/product/315069-PDF-ENG Harvard Business School Case 214-107 Affordable Housing and Low Income Housing Tax Credits in the United States This background note explores the basic themes... View Details
Keywords: Sean Silverthorne
- 21 Oct 2014
- First Look
First Look: October 21
Economics Payout Policy By: Farre-Mensa, Joan, Roni Michaely, and Martin C. Schmalz Abstract—We survey the literature on payout policy, with a particular emphasis on developments in the last two decades. Of the traditional motives of why... View Details
Keywords: Sean Silverthorne
- 04 Jan 2012
- First Look
First Look: January 4
market based on free riding produce high-quality products? Third, from a public policy perspective, does the mandatory sharing of enhancements raise or lower consumer surplus and industry profits? We develop a two-sided model of... View Details
Keywords: Carmen Nobel
- 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 have an ongoing View Details
- 10 Oct 2017
- First Look
First Look at New Research and Ideas, October 10, 2017
economic―and from a variety of related perspectives, including debt and state finance, tariffs and tax policy, the encouragement and discouragement of trade, merchant communities and companies, smuggling and illicit trades, mercantile and... View Details
Keywords: Sean Silverthorne
- 13 Feb 2006
- Research & Ideas
The Hidden Market for Babies
homes. For example, more generous tax credits could substantially reduce the cost of adopting available children, and would make adoption more feasible for lower-income families. Our State Department could work more closely with... View Details
- 02 Oct 2007
- First Look
First Look: October 2, 2007
conflict, focusing our attention on the findings from an empirical literature on the topic that has blossomed over the last 15 years. We then turn to a discussion of how individuals and policy makers can use what has been learned about... View Details
Keywords: Martha Lagace
- 07 Oct 2008
- First Look
First Look: October 7, 2008
Critics have accused Gazprom, the world's largest natural gas producer, of eschewing market principles in favor of the foreign policy priorities of the Russian government, ever since the energy giant cut off the supply to Ukraine in... View Details
Keywords: Martha Lagace
- 10 Feb 2015
- First Look
First Look: February 10
across contestants of different abilities, most respond negatively to competition, and highest-skilled contestants respond positively. In counterfactual simulations, we interpret a number of tournament design policies (number of... View Details
Keywords: Sean Silverthorne
- 27 Aug 2013
- First Look
First Look: August 27
half of employees contribute to both the Roth and another 401(k) account, consistent with a tax diversification motive. Roth usage is decreasing in age, less likely among women, and only weakly correlated with salary and tenure once we... View Details
Keywords: Sean Silverthorne
- 11 Jul 2017
- First Look
First Look at New Ideas and Research, July 11
Settings with Technology Choice and Foreign Production Cost Advantage By: Drake, David F. Abstract—Emissions regulation is a policy mechanism intended to address the threat of climate change. However, the stringency of emissions... View Details
Keywords: Sean Silverthorne
- 09 Jul 2001
- Research & Ideas
Does Misery Love Companies? How Social Performance Pays Off
Recovery Act of 1981, Congress increased (from 5% to 10%) the allowable corporate tax deduction for charitable contributions (Mills & Gardner, 1984). And even as a majority of states were adopting "other constituency... View Details
Keywords: by Joshua D. Margolis & James P. Walsh
- 11 Oct 2016
- First Look
October 11, 2016
the payroll tax assessed on the self-employed, the median lifetime after-tax earnings gap between self-employment and paid work is approximately zero. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=51676 Sovereign... View Details
Keywords: Sean Silverthorne
- 14 May 2013
- First Look
First Look: May 14
the impact of alternative policies governing the creation and use of digital information. This agenda focuses on the development of research to investigate the economics of digitization, to analyze the governance of intellectual property... View Details
Keywords: Sean Silverthorne
- 08 Oct 2012
- Research & Ideas
The Immigrants Who Built America’s Financial System
or those of other states. The national government, which had borrowed huge sums from foreign creditors to fight the long War of Independence, lacked the power to tax its citizens and repay its debts. “It was something of a miracle that... View Details
- 03 Nov 2015
- First Look
November 3, 2015
the interaction of the number and spacing of a family’s children with the pricing policies of the local school. This within-neighborhood variation in tuition prices allows us to control for unobserved determinants of demand with a fine... View Details
Keywords: Sean Silverthorne
- 27 Jan 2003
- Research & Ideas
New Cluster Mapping Project Helps Companies Locate Facilities
Silicon Valley or the Napa wine country) that can lead to competitive advantage. Porter's Institute for Strategy and Competitiveness has just introduced a new database tool to help corporations and policy makers pinpoint these clusters,... View Details
Keywords: by Sean Silverthorne
- 21 Sep 2009
- Research & Ideas
Excessive Executive Pay: What’s the Solution?
returns grew still further. It was a vicious cycle.... "The stockholder-centric view of the current Schumer bill simply cannot be the cure for the disease it spawned." Rather than address specific policy proposals, HBS professor... View Details
Keywords: by Roger Thompson