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  • All HBS Web  (5,723)
    • People  (3)
    • News  (971)
    • Research  (4,059)
    • Events  (36)
    • Multimedia  (73)
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Show Results For

  • All HBS Web  (5,723)
    • People  (3)
    • News  (971)
    • Research  (4,059)
    • Events  (36)
    • Multimedia  (73)
  • Faculty Publications  (3,003)
← Page 202 of 5,723 Results →
  • Article

Optimal Taxation When Children's Abilities Depend on Parents' Resources

By: Alexander Gelber and Matthew Weinzierl
Empirical research suggests that parents' economic resources affect their children's future earnings abilities. Optimal tax policy therefore treats future ability distributions as endogenous to current taxes. We model this endogeneity, calibrate the model to match... View Details
Keywords: Taxation; Family and Family Relationships; Welfare
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Gelber, Alexander, and Matthew Weinzierl. "Optimal Taxation When Children's Abilities Depend on Parents' Resources." National Tax Journal 69, no. 1 (March 2016): 11–40. (Winner, Richard A. Musgrave prize for best paper published in the NTJ. Also HBS Working Paper 13-014 and NBER Working Paper 18332.)
  • Article

Does Front-Loading Taxation Increase Savings?: Evidence from Roth 401(k) Introductions

By: John Beshears, James J. Choi, David Laibson and Brigitte C. Madrian
Can governments increase private savings by taxing savings up front instead of in retirement? Roth 401(k) contributions are not tax-deductible in the contribution year, but withdrawals in retirement are untaxed. The more common before-tax 401(k) contribution is... View Details
Keywords: Saving; Retirement; Taxation
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Beshears, John, James J. Choi, David Laibson, and Brigitte C. Madrian. "Does Front-Loading Taxation Increase Savings? Evidence from Roth 401(k) Introductions." Journal of Public Economics 151 (July 2017): 84–95.
  • September 2011 (Revised November 2011)
  • Supplement

Longtop Financial Technologies (C)

By: David F. Hawkins, Annelena Lobb and Aldo Sesia
Chinese government raises barriers to U.S. Public Company Accounting Oversight Board auditing Deloitte's Chinese auditing firms. View Details
Keywords: Accounting Audits; Business Ventures; Public Ownership; Government and Politics; Financial Services Industry; China
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Hawkins, David F., Annelena Lobb, and Aldo Sesia. "Longtop Financial Technologies (C)." Harvard Business School Supplement 112-038, September 2011. (Revised November 2011.)
  • November 2009 (Revised December 2010)
  • Supplement

International Lobbying and The Dow Chemical Company (B): Regulatory Reform in the USA?

By: Arthur A. Daemmrich
Keywords: Governing Rules, Regulations, and Reforms; Government and Politics; Chemical Industry; United States
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Daemmrich, Arthur A. "International Lobbying and The Dow Chemical Company (B): Regulatory Reform in the USA?" Harvard Business School Supplement 710-028, November 2009. (Revised December 2010.)
  • August 2001 (Revised January 2002)
  • Case

Votia Empowerment AB (A)

The founder of a Swedish company specializing in e-democracy examines the economics of her business and the value proposition it delivers to customers, including municipalities, unions, and companies. View Details
Keywords: Internet and the Web; Communication; Entrepreneurship; Government and Politics; Sweden
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Hallowell, Roger H., and Cate Reavis. "Votia Empowerment AB (A)." Harvard Business School Case 802-002, August 2001. (Revised January 2002.)
  • 2005
  • Other Unpublished Work

Value-Added Taxes and International Trade: The Evidence

By: Mihir A. Desai and James R Hines Jr.
Keywords: Taxation; Trade; Globalized Firms and Management
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Desai, Mihir A., and James R Hines Jr. "Value-Added Taxes and International Trade: The Evidence." March 2005.
  • Profile

Zayed Muhammed Yasin

much of the funding is fad-based and politically driven. Second, there's no feedback from the end-user. In the donor world, what matters is not what the people being served think, but what the donors think." For Zayed, the joint... View Details
  • Profile

Tariro Goronga

the kind of political views they might hold. I’ve become good friends with people who hold opposite opinions. HBS challenged all the prejudices I had and proved them to be wrong.” Overall, the section experience, Tariro believes, is “a... View Details
Keywords: Manufacturing/Energy
  • 01 Mar 2011
  • News

Faculty Books

navigate your company’s complex political environment); and manage a team (forge a high-performing “we” out of all the “I”s who report to you). The Comingled Code: Open Source and Economic Development by Josh Lerner and Mark Schankerman... View Details
Keywords: Colleges, Universities, and Professional Schools; Educational Services
  • 07 Sep 2011
  • First Look

First Look: Sept. 7

out-of-sample firms. We consider and reject several alternative explanations of our findings. Download the paper: http://www.hbs.edu/research/pdf/10-107.pdf The International Politics of IFRS Harmonization Author:Karthik Ramanna Abstract... View Details
Keywords: Sean Silverthorne
  • 06 Nov 2006
  • Research & Ideas

How South Africa Challenges Our Thinking on FDI

case capturing some of the dilemmas faced by African economies. South Africa is the largest economy in Africa by quite a distance, and is an illustration of the macro determinates of foreign direct investment, he said. Werker, whose research is in the intersection of... View Details
Keywords: by Martha Lagace
  • 1995
  • Chapter

Contending Views of Quality Management in Health Care: Implications for Competition and Regulation

By: D. Blumenthal and Richard Bohmer
Keywords: Health Care and Treatment; Quality; Governing Rules, Regulations, and Reforms; Policy; Government and Politics; Health Industry
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Blumenthal, D., and Richard Bohmer. "Contending Views of Quality Management in Health Care: Implications for Competition and Regulation." In Health Care Policy and Regulation, edited by T. A. Abbott III. Boston: Kluwer Academic Publishers, 1995.
  • December 2014
  • Case

Henry A. Kissinger as Negotiator: Background and Key Accomplishments

By: James K. Sebenius and Laurence A. Green
Following a brief summary of Henry A. Kissinger's career, this case describes three of his most pivotal negotiations: the historic establishment of U.S. diplomatic relations with the People's Republic of China, the easing of geopolitical tension with the Soviet Union,... View Details
Keywords: Kissinger; Negotiation; Bargaining; Diplomacy; Multiparty Negotiations; Dispute Resolution; Mediation; Israel; Sinai; Egypt; Cold War; Detente; China; Nixon; Conflict Management; Negotiation Types; International Relations; Personal Development and Career; Israel; Egypt; China; United States; Soviet Union
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Sebenius, James K., and Laurence A. Green. "Henry A. Kissinger as Negotiator: Background and Key Accomplishments." Harvard Business School Case 915-020, December 2014.
  • April 2010 (Revised May 2012)
  • Background Note

Note: Disclosure, Regulation, and Taxation of Hedge Funds versus Mutual Funds in the U.S.

By: Lena G. Goldberg, Robert C. Pozen and Melissa Anne Hammerle
This note provides students with an explanation of the regulatory and tax framework for hedge funds vs. mutual funds in the U.S. View Details
Keywords: Investment Funds; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Taxation; Financial Services Industry; United States
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Goldberg, Lena G., Robert C. Pozen, and Melissa Anne Hammerle. "Note: Disclosure, Regulation, and Taxation of Hedge Funds versus Mutual Funds in the U.S." Harvard Business School Background Note 310-131, April 2010. (Revised May 2012.)
  • 2009
  • Working Paper

Policy Bundling to Overcome Loss Aversion: A Method for Improving Legislative Outcomes

By: Katherine L Milkman, Mary Carol Mazza, Lisa L. Shu, Chia-Jung Tsay and Max H. Bazerman
Policies that would create net benefits for society but would also involve costs frequently lack the necessary support to be enacted because losses loom larger than gains psychologically. To reduce this harmful consequence of loss aversion, we propose a new type of... View Details
Keywords: Decision Making; Cost vs Benefits; Policy; Government Legislation; Outcome or Result; Welfare
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Milkman, Katherine L., Mary Carol Mazza, Lisa L. Shu, Chia-Jung Tsay, and Max H. Bazerman. "Policy Bundling to Overcome Loss Aversion: A Method for Improving Legislative Outcomes." Harvard Business School Working Paper, No. 09-147, June 2009. (Revised September 2009, December 2009.)
  • July 2003 (Revised December 2003)
  • Case

Investment Policy at New England Healthcare

By: Jay O. Light, Luis M. Viceira and Akiko M. Mitsui
The Investment Committee of New England Healthcare must decide how to invest three long-term investment pools: a long-term, endowment-type fund and two pension plans. In particular, the committee is evaluating whether the two pension funds--one is a "final salary"... View Details
Keywords: Decisions; Asset Management; Investment; Investment Portfolio; Policy; Taxation; Health Industry; England
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Light, Jay O., Luis M. Viceira, and Akiko M. Mitsui. "Investment Policy at New England Healthcare." Harvard Business School Case 204-018, July 2003. (Revised December 2003.)
  • November 2002 (Revised March 2006)
  • Case

Inequality and the "American Model"

By: Rafael M. Di Tella and Ingrid Vogel
Official data that suggest economic inequality has been mounting in the United States on various dimensions since 1979. Many causes of such inequality have been postulated: technological change, globalization, demographic factors, and changes in public policy (notably... View Details
Keywords: Equality and Inequality; Wealth and Poverty; Corporate Governance; Social Issues; Government Administration; United States
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Di Tella, Rafael M., and Ingrid Vogel. Inequality and the "American Model". Harvard Business School Case 703-025, November 2002. (Revised March 2006.)
  • September 1993 (Revised July 1995)
  • Background Note

Public Policy and the Manager: Conceptual Framework

By: Willis M. Emmons III
Government intervention in markets may have significant effects--both positive and negative--on a firm's strategic options and its performance outcomes. Thus the ability to analyze the origins, implications, and dynamics of public policy is a critical managerial skill... View Details
Keywords: Policy; Management Skills; Government and Politics; Adoption; Business Strategy; Performance Evaluation; Economic Systems
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Emmons, Willis M., III. "Public Policy and the Manager: Conceptual Framework." Harvard Business School Background Note 794-028, September 1993. (Revised July 1995.)
  • 1993
  • Chapter

Deposit Insurance Reform: A Functional Approach

By: Robert C. Merton and Zvi Bodie
Keywords: Banks and Banking; Insurance; Governing Rules, Regulations, and Reforms; Government and Politics; Insurance Industry; Banking Industry
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Merton, Robert C., and Zvi Bodie. "Deposit Insurance Reform: A Functional Approach." In Carnegie-Rochester Conference Series on Public Policy. Vol. 38, edited by A. Meltzer and C. Plosser. Amsterdam: Elsevier, 1993.
  • 03 Nov 2020
  • News

One Paramount Priority

adversary for a range of reasons. “We have a divisive president—and the extremes get the air time, both among our political leaders and the media. The algorithms created by our social networks fuel the fire even more. This all reinforces... View Details
Keywords: Government
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