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  • All HBS Web  (1,261)
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  • All HBS Web  (1,261)
    • People  (1)
    • News  (317)
    • Research  (736)
    • Events  (4)
    • Multimedia  (18)
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  • 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 View Details
Keywords: Sean Silverthorne
  • 01 Aug 2017
  • First Look

First Look at New Research and Ideas, August 1

outpaced the growth of the economy, and this disconnect increases as the difference between the corporate income tax rate of the U.S. and the other OECD countries increases.... View Details
Keywords: Sean Silverthorne
  • 10 May 2004
  • Research & Ideas

Rethink the Value of Joint Ventures

mobilizing capital and tax planning globally and this can come at the expense of the local partner. Imagine the conflicting objectives in trying to put a price on a component purchased by the joint venture from a related party of the... View Details
Keywords: by Cynthia Churchwell
  • 08 Mar 2017
  • Op-Ed

Op-Ed: Can the Proposed American Health Care Act Improve on 'Obamacare'?

Representative Kevin Brady, a Republican from Texas and the House Ways and Means chairman, stated "our legislation transfers power from Washington back to the American people. We dismantle Obamacare's damaging taxes and mandates so... View Details
Keywords: by John Quelch, Dr. Gordon Moore, and Emily Boudreau
  • 10 Jan 2018
  • Research & Ideas

Working for a Shamed Company Can Hurt Your Future Compensation

iPhoto In the blink of an instant, a corporate brand can turn from sterling to tarnished. Just ask Volkswagen or Wells Fargo—two prestigious names that have become associated with scandal in recent years, and now become synonymous with... View Details
Keywords: by Michael Blanding; Financial Services
  • 17 Mar 2015
  • Research & Ideas

Where Did My Shopping Mall Go?

is down, therefore basket size is down—so everybody in the mall is affected by traffic being down. If you have two or three major traffic-driving tenants in trouble, this affects the entire mall. This then creates a domino effect in the entire community in terms of... View Details
Keywords: by Sean Silverthorne; Retail
  • 12 Oct 2011
  • First Look

First Look: October 12

Becker, Marcus Jacob, and Martin Jacob Abstract When corporate payout is taxed, internal equity (retained earnings) is cheaper than external equity (share issues). High taxes will favor firms that can... View Details
Keywords: Sean Silverthorne
  • 16 Aug 2016
  • First Look

August 16, 2016

benefit-based principle. Together, these results suggest that a large share of the American public views the allocation of pre-tax incomes as relevant to optimal tax policy and—at least in part—justly... View Details
Keywords: Sean Silverthorne
  • 19 May 2015
  • First Look

First Look: May 19

https://cb.hbsp.harvard.edu/cbmp/product/715044-PDF-ENG Harvard Business School Case 714-033 Should Corporate Profits Be Taxed? Taxing corporations is popular, but why? View Details
Keywords: Sean Silverthorne
  • 13 May 2002
  • Op-Ed

A Cure for Enron-Style Audit Failures

If companies and regulators are ever to learn from the collapse of Enron—and prevent similar corporate debacles in the future—they must look more closely at the relationship between auditors, managers and the company audit committee. The... View Details
Keywords: by Jay Lorsch; Accounting
  • 08 Feb 2016
  • Research & Ideas

The Civic Benefits of Google Street View and Yelp

led cities to digitize more of their own information, putting everything from tax records and public health inspection scores online. “They take a dataset that used to be in an obscure database or on paper, and now it’s available for the... View Details
Keywords: by Michael Blanding; Consumer Products
  • 15 Sep 2016
  • Research & Ideas

Political Dysfunction Makes America Less Competitive

economic growth and competitiveness—including reforming the corporate tax code, easing immigration for high-skilled immigrants, investing in infrastructure, and aggressively addressing abuses in the... View Details
Keywords: by Dina Gerdeman
  • 18 Aug 2009
  • First Look

First Look: August 18

Corporation (MCC), provides aid to developing countries, focusing on poverty reduction through economic growth. It measures results through an economic rate of return based on increases in farmer incomes... View Details
Keywords: Martha Lagace
  • 10 Jan 2005
  • What Do You Think?

Public Pension Reform: Does Mexico Have the Answer?

opinion is that the Administration should be candid and recognize that social security is a TAX used to fund a basic retirement benefit—the pension equivalent of food stamps. Higher income retirees should... View Details
Keywords: by James Heskett; Financial Services
  • 30 Jun 2009
  • First Look

First Look: June 30

shareholders. These results suggest that the domestic operations of U.S. multinationals were not financially constrained and that these firms were reasonably well-governed. The results have important implications for understanding the impact of U.S. View Details
Keywords: Martha Lagace
  • 30 Jun 2020
  • Book

Capitalism Is More at Risk Than Ever

The book Capitalism at Risk first appeared in 2011. The problems it identified with social inequality, global trade strife, and environmental degradation have only accelerated by 2020. The new edition of Capitalism at Risk, subtitled How Business Can Lead, is expanded... View Details
Keywords: by Martha Lagace
  • 16 Sep 2014
  • First Look

First Look: September 16

exogenous shocks to household income in rural India: the dramatic reduction in import tariffs in the early 1990s and rainfall variations. We find that trade shocks, previously shown to raise relative poverty, also increased the incidence... View Details
Keywords: Sean Silverthorne
  • 22 Apr 2015
  • Op-Ed

Reforming Greece: Myths and Truths

procedures to start a business declining from 15 to 5. Equally good news was that the average time to prepare and pay taxes declined from 264 to 193 hours over the same period. The Failures This is all good news and, in theory, should... View Details
Keywords: by George Serafeim
  • 11 Jan 2011
  • First Look

First Look: Jan. 11

ability ought to be taxed. In an environment where commodity taxes are allowed to be nonlinear functions of income and consumption, we derive an analytical expression that reveals the forces determining... View Details
Keywords: Sean Silverthorne
  • 29 May 2001
  • Research & Ideas

Good News, Not Blues, For the Inner City

inner city areas. "If we can get companies growing in the inner city, jobs, income and wealth will follow," asserted Porter. Advantages of inner cities start with unmet market needs. "If you're a retailer, you can put... View Details
Keywords: by Martha Lagace
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