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  • 2025
  • Working Paper

Tax Elasticities of Top Donors: Evidence from Family Foundations

By: Simon Essig Aberg
High net-worth donors who give through a family foundation or donor-advised fund constitute the fastest growing segment of charitable giving in the United States. Using a novel database of foundation tax filings, I document facts about top donors, estimate how they... View Details
Keywords: Philanthropy and Charitable Giving; Taxation; Motivation and Incentives
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  • 2009
  • Working Paper

Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act

By: Dhammika Dharmapala, C. Fritz Foley and Kristin J. Forbes
This paper analyzes the impact on firm behavior of the Homeland Investment Act of 2004, which provided a one-time tax holiday for the repatriation of foreign earnings by U.S. multinationals. The analysis controls for endogeneity and omitted variable bias by using... View Details
Keywords: Investment; Multinational Firms and Management; Government Legislation; Taxation; Business and Shareholder Relations; Behavior; United States
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  • April 2012
  • Article

Share Issuance and Factor Timing

By: Robin Greenwood and Samuel G. Hanson
We show that characteristics of stock issuers can be used to forecast important common factors in stocks' returns such as those associated with book-to-market, size, and industry. Specifically, we use differences between the attributes of stock issuers and repurchasers... View Details
Keywords: Investment Portfolio; Stock Shares; Forecasting and Prediction; Investment Return; Policy; Profit
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  • 20 Oct 2009
  • First Look

First Look: October 20

in the U.S. economy, and the rise of China, all of which posed new challenges to policy management. In 2009, the global economy remained mired in a deep crisis following the subprime meltdown in the U.S. The situation was also a true... View Details
Keywords: Martha Lagace
  • 27 Apr 2010
  • First Look

First Look: April 27

our results suggest that the predictive value of accruals and market participants' ability to process it are a significant driver of accrual-based anomalies. Consumer Policy Author:J. Gunnar Trumbull Publication:Chap. 26 in The Oxford... View Details
Keywords: Martha Lagace
  • 22 Apr 2014
  • First Look

First Look: April 22

http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1719204 Payout Policy By: Farre-Mensa, Joan, Roni Michaely, and Martin C. Schmalz Abstract—We survey the literature on payout... View Details
Keywords: Sean Silverthorne
  • 04 Dec 2018
  • First Look

New Research and Ideas, December 4, 2018

to shareholders $7 trillion via buybacks and dividends, over 96% of their aggregate net income, prompting claims that "short-termism" is impairing firms' ability to invest and innovate. We show that, when taking into account both direct and indirect equity issuances,... View Details
Keywords: Dina Gerdeman
  • 29 Sep 2009
  • First Look

First Look: September 29

  Working PapersLocal Dividend Clienteles Authors:Bo Becker, Zoran Ivkovich, and Scott WeisbennerNBER Working Paper Series, No. 15175, July 2009 Abstract We exploit demographic variation to identify the effect of dividend demand on firm View Details
Keywords: Martha Lagace
  • 21 Jul 2022
  • Research & Ideas

Did Pandemic Stimulus Funds Spur the Rise of 'Meme Stocks'?

February 2021, for example, 72 percent received stimulus checks and half of them planned to invest those funds. To test their work further, researchers examined how Hong Kong’s similar cash payouts affected its markets, and found a... View Details
Keywords: by Rachel Layne; Financial Services
  • 17 Mar 2009
  • First Look

First Look: March 17, 2009

  Working PapersFemale Empowerment: Impact of a Commitment Savings Product in the Philippines Authors:Nava Ashraf, Dean Karlan, and Wesley Yin Abstract Female 'empowerment' has increasingly become a policy goal, both as an end to itself... View Details
Keywords: Martha Lagace
  • 18 Aug 2009
  • First Look

First Look: August 18

one mechanism for capturing the performance benefits of diversity in experience and provide insight into how the management of experience accumulation affects team performance. Download the paper: http://www.hbs.edu/research/pdf/09-145.pdf   PublicationsInstitutional... View Details
Keywords: Martha Lagace
  • 17 Apr 2012
  • First Look

First Look: April 17

responsibility for securing these materials.   Working PapersPayout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Abstract When corporate payout is taxed, internal equity (retained earnings) is... View Details
Keywords: Carmen Nobel
  • 12 Jun 2018
  • First Look

New Research and Ideas, June 12, 2018

Milan in the late 1700s to recover the Academy’s ideas and the policies they informed. At the core of their preoccupations lay the often lethal tension among states, markets, and human welfare in an era when the three were becoming... View Details
Keywords: Dina Gerdeman
  • 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... View Details
Keywords: Sean Silverthorne
  • 12 Oct 2011
  • First Look

First Look: October 12

form of corporate social responsibility (CSR) through a sustainable business model that also generates superior financial performance. Read the paper: http://www.europeanbusinessreview.com/?p=4538 An Exploration of Optimal Stabilization View Details
Keywords: Sean Silverthorne
  • 07 Aug 2007
  • First Look

First Look: August 7, 2007

complete abandonment of the current system. Download the paper: http://papers.nber.org/papers/W13213 Institutional Tax Clienteles and Payout Policy Authors:Mihir A. Desai and Li Jin Abstract This paper... View Details
Keywords: Martha Lagace
  • 30 Jun 2009
  • First Look

First Look: June 30

non-local investments suggests that policy makers in regions without local venture capitalists might want to mitigate costs associated with established venture capitalists investing in their geographies rather than encouraging the... View Details
Keywords: Martha Lagace
  • 15 Mar 2011
  • First Look

First Look: March 15

  PublicationsDo Strong Fences Make Strong Neighbors? Authors:Mihir Desai and Dhammika Dharmapala Publication:National Tax Journal 63 (December 2010) Abstract Many features of U.S. tax policy towards multinational firms—including the... View Details
Keywords: Sean Silverthorne
  • 07 Dec 2010
  • First Look

First Look: Dec. 7

implemented in the SEC's August 2010 rule. Download the paper: http://www.hbs.edu/research/pdf/11-052.pdf Payout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Abstract When corporate View Details
Keywords: Sean Silverthorne
  • 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

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