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  • 08 Sep 2009
  • Research & Ideas

The Height Tax, and Other New Ways to Think about Taxation

reforms seem unlikely, but we are missing a large opportunity by avoiding them. In general, I hesitate to pass judgment on our tax system as a whole. My intuition is that tax... View Details
Keywords: by Martha Lagace
  • 14 Oct 2016
  • Working Paper Summaries

A Welfarist Role for Nonwelfarist Rules: An Example with Envy

Keywords: by Matthew Weinzierl
  • 2016
  • Working Paper

Financing Payouts

By: Joan Farre-Mensa, Roni Michaely and Martin Schmalz
We study the extent to which firms rely on the capital markets to fund their payouts. We find that 42% of firms that pay out capital also initiate debt or equity issues in the same year, resulting in 32% of aggregate payouts being externally financed. Most firms with... View Details
Keywords: Payout Policy; Financing Decisions; Debt Issues; Equity Issues; Capital Structure; Decision Making; Financing and Loans; Corporate Finance
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  • March 2023 (Revised September 2023)
  • Case

Patagonia: 'Earth Is Now Our Only Shareholder'

By: Brian Trelstad, Nien-hê Hsieh, Michael Norris and Susan Pinckney
In September 2022, Yvon Chouinard, the iconoclastic founder of outdoor apparel company Patagonia, announced a new ownership model for his company. Chouinard and his family had held complete control of the company's voting and non-voting stock since its founding 50... View Details
Keywords: Trusts; Business Ventures; Business Organization; Family Business; Restructuring; Change; Disruption; Transition; Decision Making; Ethics; Values and Beliefs; Finance; Financial Management; Governance; Corporate Governance; Investment Activism; Leadership; Labor; Law; Common Law; Management; Goals and Objectives; Organizations; Corporate Social Responsibility and Impact; Mission and Purpose; Organizational Change and Adaptation; Organizational Culture; Ownership; Ownership Type; Family Ownership; Private Ownership; Social Enterprise; Nonprofit Organizations; Society; Social Issues; Wealth and Poverty; Value; Value Creation; Apparel and Accessories Industry; United States
Related
  • July 2021
  • Case

Amazon HQ2

By: James K. Sebenius and Ben Cook
Amazon’s failed bid for a second headquarters location (“HQ2”) in Long Island City, New York offers many lessons for negotiators looking to avoid similar high-profile defeats in strategically important deals. The company’s project – which promised to bring billions of... View Details
Keywords: Buildings and Facilities; Negotiation; Public Opinion; Governing Rules, Regulations, and Reforms; Problems and Challenges
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  • 02 Jan 2020
  • Op-Ed

Medicare for All or Public Option: Can Either Heal Health Care?

The United States has serious health care problems: More than 27 million uninsured people, costs that are growing faster than income, and a staggering $37 trillion of unfunded liabilities in the Medicare program. Perhaps most alarming: The US ranks lowest among... View Details
Keywords: by Regina E. Herzlinger and James Wallace; Health; Public Administration
  • 10 Jan 2005
  • What Do You Think?

Public Pension Reform: Does Mexico Have the Answer?

certainly fail for lack of adequate education and reflection. Responses ranged from those suggesting that the reform should be labeled a tax and approached head-on, to those proposing that it be regarded as an investment program. Typical... View Details
Keywords: by James Heskett; Financial Services
  • 2010
  • Working Paper

Accelerating Energy Innovation: Insights from Multiple Sectors

By: Rebecca Henderson and Richard G. Newell
A combination of concerns about climate change and energy security has recently led to significant increases in public funding for energy R&D. Some commentators are suggesting that these increases need to be sustained, and are advocating for increases of as much as... View Details
Keywords: Innovation and Management; Technological Innovation; Knowledge Use and Leverage; Research and Development; Pollutants; Climate Change; Energy Industry
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  • 10 Apr 2007
  • First Look

First Look: April 10, 2007

several important issues likely to be encountered in the analysis of deferred taxes (e.g., deferred tax assets vs. liabilities, balance sheet classification, permanent differences, statutory vs. effective... View Details
Keywords: Martha Lagace
  • 17 Nov 2008
  • Research & Ideas

Decoding the Artful Sidestep

we need universal health-care insurance. This lack of penalty might explain why overt dodging appears so prevalent in politics (and in life). “Listening is much more taxing than we might think.” The second interesting finding was that... View Details
Keywords: by Martha Lagace
  • 25 Jan 2022
  • Research & Ideas

More Proof That Money Can Buy Happiness (or a Life with Less Stress)

When we wonder whether money can buy happiness, we may consider the luxuries it provides, like expensive dinners and lavish vacations. But cash is key in another important way: It helps people avoid many of the day-to-day hassles that... View Details
Keywords: by Michael Blanding
  • 24 Jan 2024
  • Op-Ed

Why Boeing’s Problems with the 737 MAX Began More Than 25 Years Ago

older airplane models at the expense of all-new aircraft. Secondly, in 2001 Condit moved Boeing’s headquarters from its original home in Seattle to Chicago—all to gain $60 million in state and local tax credits over 20 years. With none of... View Details
Keywords: by Bill George; Air Transportation; Transportation; Aerospace
  • 24 Feb 2009
  • First Look

First Look: February 24, 2009

and has a more positive relationship to performance for organizations that perform more complex tasks. The theoretical and practical implications of these findings are discussed. Download the paper: http://www.hbs.edu/research/pdf/08-002.pdf   Cases & Course... View Details
Keywords: Martha Lagace
  • 09 Feb 2016
  • First Look

February 9, 2016

most sales compensation plans (about 70%, according to surveys) incentivize volume independent of the type of sale or cost-to-serve different customers. This is ineffective deal management and, to avoid this, some firms establish a... View Details
Keywords: Sean Silverthorne
  • 07 Oct 2008
  • First Look

First Look: October 7, 2008

in their degree of revealed credit constraints. Specifically, we analyze how these Americans spend their income tax refunds, using transaction-level data from a stored-value card product. Cardholders may choose among several View Details
Keywords: Martha Lagace
  • 28 Apr 2015
  • First Look

First Look: April 28

had raised a total of $12.5 million in funding and was, on many fronts, an overwhelming success. However, there were still no revenues. The founders decided it was time to experiment with different monetization strategies before deciding on a way forward. Although they... View Details
Keywords: Sean Silverthorne
  • 05 Sep 2023
  • Book

Thriving After Failing: How to Turn Your Setbacks Into Triumphs

missing our goals—sometimes due to our own shortcomings and sometimes due to factors outside our control.” The example shows just how emotionally taxing failure is, in both our careers and our personal lives. As a result, Edmondson says,... View Details
Keywords: by Michael Blanding
  • 16 Mar 2010
  • First Look

First Look: March 16

states to collect export taxes to finance expenditures, rendered states with higher windfall tax revenues from the export of commodities to spend more on education per capita. Second, we prove that colonial... View Details
Keywords: Martha Lagace
  • 02 Mar 2007
  • What Do You Think?

What Is the Government’s Role in US Health Care?

avoidance on the part of physicians, a litigious society, and inadequate protection from it for physicians (Rowland Freeman), "defensive" medicine leading to unnecessary tests and treatments, an insurance system that is costly and... View Details
Keywords: by Jim Heskett; Health
  • 08 Dec 2022
  • HBS Case

The War in Ukraine and Nestlé’s Moral Dilemma: Stay or Leave Russia?

Mark Schneider about the side effect of staying in Russian market. Unfortunately, he shows no understanding. Paying taxes to the budget of a terrorist country means killing defenseless children & mothers. Hope that Nestlé will change... View Details
Keywords: by Michael Blanding; Consumer Products

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