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- Faculty Publications (391)
Show Results For
- All HBS Web
(516)
- News (22)
- Research (473)
- Multimedia (1)
- Faculty Publications (391)
- December 2010
- Article
Nominal versus Indexed Debt: A Quantitative Horse Race
By: Laura Alfaro and Fabio Kanczuk
The main arguments in favor of and against nominal and indexed debt are the incentive to default through inflation versus hedging against unforeseen shocks. We model and calibrate these arguments to assess their quantitative importance. We use a dynamic equilibrium... View Details
Keywords: Borrowing and Debt; Motivation and Incentives; Inflation and Deflation; System Shocks; Taxation; Risk and Uncertainty; Framework; Problems and Challenges; Interest Rates; Cost; Developing Countries and Economies; Service Operations
Alfaro, Laura, and Fabio Kanczuk. "Nominal versus Indexed Debt: A Quantitative Horse Race." Journal of International Money and Finance 29, no. 8 (December 2010): 1706–1726. (Also Harvard Business School Working Paper No. 05-053 and NBER Working Paper No. 13131.)
- 28 Apr 2015
- First Look
First Look: April 28
The Estate Tax Debate Per dollar of revenue, no tax policy generates more sound and fury than the taxation of estates. To supporters, the tax is a break on the concentration of wealth and power and an easy way to fund redistribution. To... View Details
Keywords: Sean Silverthorne
- 01 Jun 2014
- News
Ready for Takeoff
buying online. But even in the face of this—and what he sees as oppressive taxation and constraining bureaucracy—Beisert says the opportunity here is vast. In the United States, online purchases make up over 20 percent of the fashion... View Details
- 24 Sep 2012
- Research & Ideas
Why Do We Tax?
taxation that otherwise might seem inconsistent with a rejection of tags. It also has a number of additional implications for policy, each of which improves the match between theory and reality. Q: As you've said, tagging means the... View Details
- 03 Aug 2010
- First Look
First Look: August 3
and questions about growth and scalability. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/310053-PDF-ENG Note: Disclosure, Regulation, and Taxation of Hedge Funds versus Mutual Funds in the U.S. Lena G. Goldberg, Robert C.... View Details
Keywords: Martha Lagace
- May 2015
- Teaching Note
The United Kingdom and the Means to Prosperity
By: Laura Alfaro, Lakshmi Iyer and Hilary White
After struggling through the country's longest recession since 2008, the U.K. was expected to grow faster than any other G7 nation in 2014. Analysts wondered whether the return to growth was because, or in spite of, Prime Minister David Cameron's controversial £113... View Details
Keywords: United Kingdom; Austerity; Fiscal Deficits; Fiscal Policy; Keynesian Multiplier; Government; Government Policy; Recessions; Depression; Inequality; Government Intervention In The Markets; Stagnation; Public Finance; Economics; Macroeconomics; Government Administration; Business and Government Relations; Economic Growth; Economic Slowdown and Stagnation; Public Sector; Economy; Financial Crisis; Taxation; Government and Politics; United Kingdom
- October 2010
- Teaching Note
From Imitation to Innovation: Zongshen Industrial Group (TN)
By: Willy C. Shih
Teaching Note for 610057. View Details
- 30 Mar 2010
- First Look
First Look: March 30
http://www.hbs.edu/research/pdf/10-004.pdf Investment Taxation and Portfolio Performance Authors:Daniel Bergstresser and Jeffrey Pontiff Abstract Taxes have a first-order impact on portfolio returns. Most research mistakenly assumes that... View Details
Keywords: Sean Silverthorne
- March 2025
- Case
Intuit: Lobbying to Save TurboTax
By: Joseph L. Badaracco and Tom Quinn
Intuit’s TurboTax software held a dominant market position in the online tax preparation market. Many politicians over the years had proposed changes that would have harmed Intuit’s business—notably, allowing the Internal Revenue Service to develop a government-owned... View Details
Keywords: Lobbying; Fairness; Moral Sensibility; Government Legislation; Taxation; Business and Government Relations; Business and Stakeholder Relations; Reputation; Civil Society or Community; Public Opinion; Governing Rules, Regulations, and Reforms; Rank and Position; Power and Influence; Technology Industry; United States; Europe
- 22 Mar 2016
- First Look
March 22, 2016
Acceptance of Morally Arbitrary Luck and Widespread Support for Classical Benefit-Based Taxation By: Weinzierl, Matthew C. Abstract—Public moral reasoning is shown to differ in three specific ways from what is conventionally assumed in... View Details
Keywords: Sean Silverthorne
- June 2017 (Revised August 2018)
- Supplement
Making Target the Target: Boycotts and Corporate Political Activity (B)
By: Nien-hê Hsieh and Victor Wu
Supplements the (A) Case. View Details
Keywords: Campaign Finance Reform; Corporate Political Activity; Lobbying; LGBTQ; Campaign Contributions; Campaign Finance; Retail; Shareholder Activism; Public Opinion; Social Issues; Corporate Social Responsibility and Impact; Mission and Purpose; Problems and Challenges; Laws and Statutes; Rights; Crisis Management; Risk Management; Media; Political Elections; Taxation; Corporate Accountability; Values and Beliefs; Fairness; Diversity; Customers; Communication; Business and Government Relations; Retail Industry; United States
Hsieh, Nien-hê, and Victor Wu. "Making Target the Target: Boycotts and Corporate Political Activity (B)." Harvard Business School Supplement 317-131, June 2017. (Revised August 2018.)
- 20 Dec 2016
- First Look
December 20, 2016
defaulting issuers and that the adjustments are generally useful in assessing eventual lender recovery following default. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=52018 Meet the Oligarchs: Business Legitimacy, State Capacity and View Details
Keywords: Carmen Nobel
- 24 Jun 2014
- First Look
First Look: June 24
unequal growth and recessions and find that they are sensitive to the assumed distortionary costs of taxation and the year from which preferences are derived. We explore several possible explanations for our findings with available data.... View Details
Keywords: Sean Silverthorne
- 11 Jan 2011
- First Look
First Look: Jan. 11
Download the paper: http://papers.nber.org/papers/w16645 Preference Heterogeneity and Optimal Capital Income Taxation Authors:Mikhail Golosov, Maxim Troshkin, Aleh Tsyvinski, and Matthew Weinzierl Abstract We examine a prominent... View Details
Keywords: Sean Silverthorne
- 08 Nov 2016
- First Look
November 8, 2016
markets where rules, legislation, and taxation can change and thus affect investment outcomes. The case challenges the students to ponder what companies should think about when investing in volatile markets and what it takes for them to... View Details
Keywords: Sean Silverthorne
- 29 Jan 2013
- First Look
First Look: Jan. 29
at the individual level. We discuss the implications of our results for the study of learning as well as for providers and consumers of outsourced services. Preference Heterogeneity and Optimal Capital Income Taxation Authors:Golosov,... View Details
Keywords: Sean Silverthorne
- 15 Jan 2013
- First Look
First Look: January 15
expenditures on education per capita and led to higher literacy rates and to more schools per children. The resulting distribution of human capital across states persists until today. Download the paper: http://ssrn.com/abstract=1566887 No View Details
Keywords: Sean Silverthorne
- 17 Jul 2012
- First Look
First Look: July 17
Review 90, nos. 7-8 (July-August 2012) Abstract The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral incentives for innovation.... View Details
Keywords: Sean Silverthorne
- March 2018
- Teaching Note
Making Target the Target: Boycotts and Corporate Political Activity (A) and (B)
By: Nien-hê Hsieh and Victor Wu
Through the challenges facing Target, the case examines the ways in which corporations can become involved in political and legislative debates and processes, ranging from campaign contributions to lobbying. In 2016, Target CEO Brian Cornell must determine how to... View Details
Keywords: Public Opinion; Social Issues; Corporate Social Responsibility and Impact; Mission and Purpose; Problems and Challenges; Laws and Statutes; Rights; Crisis Management; Risk Management; Media; Political Elections; Taxation; Corporate Accountability; Values and Beliefs; Fairness; Diversity; Customers; Communication; Business and Government Relations; Retail Industry; United States
- 20 Jan 2017
- Research & Ideas
Here’s How Businessman Trump Is Likely to Approach the Presidency
dictate the broad outlines of any proposed legislation. His proposal, also known as the Ryan-Brady plan, is not just a renovation or a gut-rehab, it’s a teardown. It shifts the base of taxation to consumption from income through a... View Details
Keywords: by Christina Pazzanese