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Show Results For
- All HBS Web
(731)
- News (197)
- Research (481)
- Events (1)
- Multimedia (2)
- Faculty Publications (280)
- 26 May 2015
- News
Exploring tax policy and our quality of life
For Professor Matthew Weinzierl, tax policy is about much more than dollars and cents. The questions of why we tax and what we tax, and similar policy decisions, offer a window on our society. “People don’t always understand the technical details of these policies; but... View Details
- 01 Sep 2011
- News
Making a Difference in the World
The City Solution: Facts and Figures p. 32 “half the world’s people ” U.N. Habitat report (“Cities and Climate Change – Global Report on Human Settlements”) March 2011 p. 33 “2 percent land mass most of its emissions.” UN Habitat Report March 2011 “ largest annual rise... View Details
- April 2025
- Case
The CHIPS Program Office (Abridged)
By: Mitch Weiss and Sebastian Negron-Reichard
In February 2023, U.S. Commerce Secretary Gina Raimondo weighed signing off on a Notice of Funding Opportunity (“NOFO”) with at least one unconventional provision: a pre-application (“pre-app”) to the actual application for parts of $39 billion in direct semiconductor... View Details
Keywords: Entrepreneurship; Public Sector; Government Administration; Government Legislation; Motivation and Incentives; Semiconductor Industry; Public Administration Industry; United States
Weiss, Mitch, and Sebastian Negron-Reichard. "The CHIPS Program Office (Abridged)." Harvard Business School Case 825-192, April 2025.
- 2007
- Working Paper
Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
By: Mihir A. Desai and Dhammika Dharmapala
This paper investigates how taxes influence portfolio choices by exploring the response to the distinctive treatment of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA). JGTRRA lowered the dividend tax rate to 15% for American equities... View Details
- 01 Dec 2020
- What Do You Think?
How Can We Get Companies to Invest More in Low-Wage Workers?
train people we pay poorly. Among other things, the study recommends empowering unions to close the gap between returns to capital and labor. Proposals include modifying labor laws to support collective bargaining in all types of jobs as well as View Details
Keywords: by James Heskett
- Web
Student Association | MBA
election by the first-year students in February/March. Senate The Senate is the legislative body of the SA and interfaces directly with administrative and faculty groups on campus through various committees (Academic, Operations, etc.).... View Details
- 01 Sep 2010
- News
Head Games
legislation intended to protect the health of minors? The Bulletin first looked at the business of sports in 1998 with a cover story titled “Running Up the Score.” That article featured Stephen A. Greyser, Richard P. Chapman Professor... View Details
- March 2024
- Article
Medicare Price Negotiation and Pharmaceutical Innovation Following the Inflation Reduction Act
By: Matthew Vogel, Pragya Kakani, Amitabh Chandra and Rena M. Conti
The Inflation Reduction Act (IRA) requires Medicare to negotiate lower prices for some medicines with high Medicare spending. Using historical data from public and proprietary sources to apply the IRA's negotiation criteria retrospectively, we identify all drugs that... View Details
Keywords: Policy; Government Legislation; Health Care and Treatment; Negotiation; Price; Pharmaceutical Industry
Vogel, Matthew, Pragya Kakani, Amitabh Chandra, and Rena M. Conti. "Medicare Price Negotiation and Pharmaceutical Innovation Following the Inflation Reduction Act." Nature Biotechnology 42, no. 3 (March 2024): 406–412.
- August 2008
- Article
The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting
By: Karthik Ramanna
I study the evolution of SFAS 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the FASB issuing SFAS 142 in response to political pressure over its proposal to abolish pooling accounting. The result is... View Details
Keywords: Accounting; Fair Values; Politics; Standard Setting; Fair Value Accounting; Goodwill Accounting; Government Legislation; Agency Theory
Ramanna, Karthik. "The Implications of Unverifiable Fair-value Accounting: Evidence from the Political Economy of Goodwill Accounting." Journal of Accounting & Economics 45, nos. 2-3 (August 2008): 253–281. (Winner of the Elsevier JAE 2008 Best Paper Prize. Winner of the American Accounting Association FARS Best Dissertation Award. Presented at the 2006 Journal of Accounting & Economics Conference.)
- January 2005
- Case
Managing Failure: American Bankruptcy Law at a Crossroads
By: David A. Moss, Mary Oey and Jonathan Lackow
Introduces the core principles and challenges of bankruptcy law (both individual and corporate) against the backdrop of the early 1970s, when the U.S. bankruptcy system appeared to be failing. With personal bankruptcy filings at record levels and successful corporate... View Details
Moss, David A., Mary Oey, and Jonathan Lackow. "Managing Failure: American Bankruptcy Law at a Crossroads." Harvard Business School Case 705-024, January 2005.
- 24 Oct 2023
- Blog Post
Alumni in Climate Networking Series: San Francisco
technical opportunities that make them hopeful for our global climate and how recent legislation such as the IRA, CHIPs, and Science Acts have advanced those opportunities and informed their investment strategies. They ended the panel... View Details
- December 1998 (Revised July 2010)
- Background Note
Passive Activity Losses
By: Henry B. Reiling, Mark Pollard and Kevin Wall
Discusses the historical context, purpose, primary mechanical features, and effects of the passive activity loss rules. View Details
Keywords: Finance; Government Legislation; Taxation; Business and Government Relations; Public Administration Industry
Reiling, Henry B., Mark Pollard, and Kevin Wall. "Passive Activity Losses." Harvard Business School Background Note 299-039, December 1998. (Revised July 2010.)
- 2022
- Article
Leadership & Overconfidence
By: Don A Moore and Max H. Bazerman
Expressions of confidence can give leaders credibility. In the political realm, they can earn votes and public approval for decisions made in office. Such support is justified when the confidence displayed is truly a sign that a leader (whether a candidate or an... View Details
Moore, Don A., and Max H. Bazerman. "Leadership & Overconfidence." Behavioral Science & Policy 8, no. 2 (2022): 59–69.
- December 9, 2020
- Article
Give Employees Cash to Purchase Their Own Insurance
By: Regina E. Herzlinger and Barak D. Richman
Employers’ and employees’ health care costs continue to skyrocket. A solution is to allow employers to give employees pre-tax cash to purchase their own health insurance. This move, enabled by a newly enacted federal rule, would put competitive pressure on insurers,... View Details
Herzlinger, Regina E., and Barak D. Richman. "Give Employees Cash to Purchase Their Own Insurance." Harvard Business Review (website) (December 9, 2020).
- 21 Jul 2014
- News
Is a Gap in Small-Business Credit Holding Back the American Economy?
- 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
- Profile
Andrew Kinard
the DOD, and volunteering for Wounded Warrior, Andrew has gained legal experience with an internship at Jones Day and has served "as an assistant in military legislative matters" in the office of Senator Lindsey O. Graham. For... View Details
- 01 Feb 1997
- News
Merton Discusses Risk Management at Dean's Seminar
and institutions," noted Merton in his opening remarks. He then discussed the modern contracting technologies underlying popular new financial products that are being used in myriad ways to serve households and corporations. Merton explained that deregulation and other... View Details
Keywords: Elizabeth McNair
- 01 Jun 2000
- News
VC Luminary John Doerr: Education Reform Critical to Success of New Economy
urged state lawmakers to support legislation favorable to charter schools and to repeal laws that impede them. "Four million dollars and some lobbying efforts," he said, "resulted in one thousand schools and three billion dollars invested... View Details