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  • 23 Apr 2013
  • First Look

First Look: April 23

working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=44722 No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax By: Pomeranz, Dina Abstract—Claims that the VAT facilitates tax enforcement by generating... View Details
Keywords: Sean Silverthorne
  • 17 Nov 2020
  • In Practice

How Retailers Can Thrive in a Shopping Season Like No Other

online will likely worry about receiving gifts on time. Training staff to enforce rapidly changing health guidelines and diffuse tension with customers who don’t comply mask-wearing regulations will also be critical to keeping the peace... View Details
Keywords: by Danielle Kost; Retail
  • 10 Jul 2017
  • Op-Ed

Op-Ed: It’s a Bad Idea to Ban Customers From Recording Videos

discreet—smartphones are easily concealed. A banning policy often itself causes escalation of a conflict. “The video that this store doesn’t want you to see!” is that much more likely to get attention. And when store staff enforce a ban... View Details
Keywords: by Benjamin G. Edelman; Food & Beverage; Air Transportation; Retail; Service
  • 15 Mar 2011
  • First Look

First Look: March 15

China) in multilateral negotiations, notably in the World Trade Organization's Doha Round. Yet Brazil's actions to enforce a compulsory license of a patented therapy for HIV/AIDS and its victory in a longstanding WTO dispute with the... View Details
Keywords: Sean Silverthorne
  • 06 Apr 2010
  • First Look

First Look: April 6

rights and efficient debt enforcement mitigate the effect of excess control rights on loan spreads. Taken together, our results suggest that potential tunneling and other moral hazard activities by large shareholders are facilitated by... View Details
Keywords: Martha Lagace
  • 09 Mar 2020
  • Research & Ideas

Warring Algorithms Could Be Driving Up Consumer Prices

involves companies turning over and making transparent their code, which they’re not used to doing.” “Establishing a digital regulator would allow enforcement to adapt more quickly to evolving technology, and it would have the benefit of... View Details
Keywords: by Kristen Senz; Retail
  • March 2004
  • Article

Do Police Reduce Crime? Estimates Using the Allocation of Police Forces after a Terrorist Attack

By: Rafael Di Tella and Ernesto Schargrodsky
An important challenge in the crime literature is to isolate causal effects of police on crime. Following a terrorist attack on the main Jewish center in Buenos Aires, Argentina, in July 1994, all Jewish institutions received police protection. Thus, this hideous event... View Details
Keywords: Law Enforcement; Crime and Corruption; Resource Allocation; National Security
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Di Tella, Rafael, and Ernesto Schargrodsky. "Do Police Reduce Crime? Estimates Using the Allocation of Police Forces after a Terrorist Attack." American Economic Review 94, no. 1 (March 2004): 115–33.
  • 19 Dec 2014
  • Research & Ideas

China’s Complicated Relationship With Mother Nature

serious commitments to staffing and enforcing environmental oversight and regulation, and compensation and promotion structures for local and state officials that prioritize environmental improvement. In taking care of its environment,... View Details
Keywords: Re: William C. Kirby; Manufacturing
  • 14 Jun 2016
  • First Look

June 14, 2016

by leading multifaceted lives themselves. They can reward employees for the quality and results of their work rather than the time put into it. And they can enforce reasonable work hours, require vacations, and take other steps to protect... View Details
Keywords: Sean Silverthorne
  • 16 Mar 2010
  • First Look

First Look: March 16

authority. This three-level structure closely parallels that of all organized team sports. The play on the field is like the markets of capitalism, and the actions of the players are regulated by referees who enforce a set of rules... View Details
Keywords: Martha Lagace
  • 01 Oct 2020
  • What Do You Think?

Are CEOs the Wrong Leaders for Stakeholder Capitalism?

excessive influence (by any stakeholder) Scott believed that the role of government was to establish reasonable rules and to enforce them.” Nongovernmental organizations bear some responsibility, too. As Jim W pointed out: “Delaware’s... View Details
Keywords: by James Heskett
  • 20 Nov 2018
  • First Look

New Research and Ideas, November 20, 2018

legally enforceable agreements only with specific legal entities. Using a sample of bank loans issued to U.S. parent companies, I find that a more complex corporate legal structure is associated with higher loan spreads. The findings are... View Details
Keywords: Dina Gerdeman
  • 03 Jan 2017
  • First Look

January 3, 2017

https://cb.hbsp.harvard.edu/cbmp/product/117113-PDF-ENG Harvard Business School Case 117-114 Management Control Systems Module 14: Managing Strategic Risk This module reading provides an overview of the business conduct boundaries, strategic boundaries, and internal... View Details
Keywords: Carmen Nobel
  • 29 Mar 2016
  • First Look

March 29, 2016

metrics, relying on independent auditors, and attempting to enforce compliance. Is this a plausible path forward? This note summarizes work in history, political science, and economics—drawing particularly on the work of Eleanor Ostrom—to... View Details
Keywords: Sean Silverthorne
  • 08 Apr 2014
  • First Look

First Look: April 8

enforce policies for affiliates, while other merchants ask their ordinary marketing staff to perform these functions. For clear violations of applicable rules, we find that outside specialists are most effective at excluding the... View Details
Keywords: Sean Silverthorne
  • 20 Sep 2011
  • First Look

First Look: September 20

number of distinct predictions about the cost of capital for alternatives relative to traditional mean-variance analysis. Download the paper: http://www.hbs.edu/research/pdf/12-013.pdf Testing Coleman's Social-Norm Enforcement Mechanism:... View Details
Keywords: Sean Silverthorne
  • 20 Oct 2010
  • Research & Ideas

HBS Workshop Encourages Corporate Reporting on Environmental and Social Sustainability

emulated. How can organizations ensure that the reports are more than simply separate filings paper-clipped together, but rather that the financial and non-financial data interrelate with each other to tell a unified story? To what degree should the reports be mandated... View Details
Keywords: by Sean Silverthorne; Accounting
  • 14 Jan 2013
  • Research & Ideas

Few Women on Boards: Is There a Fix?

7.6 percent of France's board members were women.) The case walks students through four possible governmental approaches to tackling gender disparity in the boardroom: enforcing a strictly mandated quota (as in Norway and Iceland)... View Details
Keywords: by Carmen Nobel
  • 27 Aug 2013
  • First Look

First Look: August 27

hamper the growth of the Android platform may have merely shifted the sales to weak IP countries. This study sheds light on the emerging patent enforcement strategy literature by highlighting the heterogeneity in the efficacy of national... View Details
Keywords: Sean Silverthorne
  • 03 Aug 2010
  • First Look

First Look: August 3

performing functions traditionally relegated to government. Yet these potential cost efficiencies from market competition are often offset by poor enforcement quality resulting from moral hazard, which can be particularly onerous when... View Details
Keywords: Martha Lagace
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