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Publications

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  • All HBS Web  (99)
    • News  (9)
    • Research  (79)
  • Faculty Publications  (11)

Show Results For

  • All HBS Web  (99)
    • News  (9)
    • Research  (79)
  • Faculty Publications  (11)
← Page 3 of 99 Results →
  • 30 Aug 2004
  • Research & Ideas

Real Estate: The Most Imperfect Asset

working with HBS professor Michael Chu on a microfinance case involving the largest concrete manufacturer in Mexico, CEMEX, and its self-construct housing program for families whose incomes average $3,780... View Details
Keywords: by Sarah Jane Johnston; Construction; Real Estate
  • Web

HBS - Financials | Supplemental Financial Information

Consolidated Balance Sheet Supplemental Financial Information Supplemental Financial Information Revenues HBS funds its operations with cash from three primary sources: MBA tuition and fees, earned income from Harvard Business Publishing... View Details
  • 07 Apr 2015
  • News

Warrior Spirit

much as $4,000 a night—an astronomical sum in Thailand, for instance, where the average annual income is just over $5,000, and much, much lower in rural areas. “For most of these people, martial arts offered... View Details
Keywords: Julia Hanna; Performing Arts, Spectator Sports, and Related Industries; Arts, Entertainment; Amusement, Gambling, and Recreation Industries; Arts, Entertainment; Technical and Trade Schools; Educational Services
  • 01 Sep 2006
  • News

Strange Bedfellows

these developments. Imagine if you were allowed to represent your income on your tax forms and on your mortgage application differently. In a moment of weakness, you might portray your economic situation in... View Details
Keywords: Mihir A. Desai; Government
  • Web

Frequently Asked Questions | HBS Online

Program Fee at time of payment. What international taxes might be applicable? The tax added to your invoice is based on your current mailing address. India mailing addresses are considered residents of India... View Details
  • 26 Apr 2011
  • First Look

First Look: April 26

on average and 4.5% on high earners. We find that the intertemporal elasticity of substitution has a substantial effect on optimal capital taxation. If the intertemporal elasticity is one-third, optimal capital View Details
Keywords: Sean Silverthorne
  • 20 Jan 2017
  • Research & Ideas

Here’s How Businessman Trump Is Likely to Approach the Presidency

control (i.e., so-called inversions), financing patterns (i.e., cash holdings), and profit-shifting activities (i.e., transfer pricing of profits). In short, it’s broken and we have the worst of all worlds relative to the rest of the world. We have high View Details
Keywords: by Christina Pazzanese
  • 01 Jun 2012
  • News

Letters to the Editor

Bloomfield Hills, MI A Taxing Question Regarding his My Two Cents column, “My Beautiful Capital Gain,” in the March issue, I’d ask this of Dal LaMagna (MBA 1970): The money you invested was already taxed... View Details
Keywords: Administration of Economic Programs; Government; Management, Scientific, and Technical Consulting Services; Professional Services
  • 23 Jun 2009
  • First Look

First Look: June 23

recommended by theory, top marginal income tax rates have declined, marginal income... View Details
Keywords: Martha Lagace
  • 30 Mar 2010
  • First Look

First Look: March 30

avoidance at portfolio firms as an additional source of economic value. We document that PE-backed portfolio firms engage in significantly more nonconforming tax planning and have lower marginal View Details
Keywords: Sean Silverthorne
  • 29 May 2006
  • Research & Ideas

Why CEOs Are Not Plug-and-Play

revenue growth within his first year; in his first five years, annual revenues increased an average of 17 percent, and annual income an average 24 percent. The company also... View Details
Keywords: by Boris Groysberg, Andrew N. McLean & Nitin Nohria; Employment
  • 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
  • 11 Jan 2011
  • First Look

First Look: Jan. 11

skills and preferences and extensively examine the quantitative case for taxes on future consumption (saving). In our baseline case of a unit intertemporal elasticity, optimal capital income View Details
Keywords: Sean Silverthorne
  • 01 Apr 1996
  • News

Wake-Up Call: Farewell to the American Dream?

University's Wagner School of Public Policy. In The End of Affluence, you write that since 1870, America's productivity - the output of goods and services per hour of work - grew at an average annual rate of... View Details
  • 10 Jul 2000
  • Research & Ideas

Cable TV: From Community Antennas to Wired Cities

operating cable systems, the sample companies' weighted average pretax income was only 3.1 percent of revenues. 19 This low profit margin reflected the interest expense... View Details
Keywords: by Thomas R. Eisenmann; Media & Broadcasting; Consumer Products; Entertainment & Recreation
  • 01 Sep 2005
  • News

Making History, Starting Over

was known as the “sick man” of Europe, with lumbering state-owned enterprises, high unemployment, and a crushing top marginal tax rate of 93 percent. In an ominous sign of the... View Details
Keywords: Roger Thompson; Finance
  • 26 Jun 2007
  • First Look

First Look: June 26, 2007

US outbound FPI and FDI, this paper analyzes whether the composition of US outbound capital flows reflect efforts to bypass home country tax regimes and weak host country investor protections. The cross-country analysis indicates that a... View Details
Keywords: Martha Lagace
  • 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... View Details
Keywords: by George Serafeim
  • Web

FAQ - U.S. Competitiveness

economy. What do macroeconomic data suggest about U.S. competitiveness? In the lower and middle strata of the income distribution, household incomes have remained stagnant in real terms for decades. Long-run... View Details
  • 26 Feb 2008
  • First Look

First Look: February 26, 2008

order to smooth earnings (Graham, Harvey and Rajgopal, 2005). We estimate that marketing actions can be used to boost quarterly net income by up to 20% depending on the depth of promotion. But there is a price to pay, with the cost in the... View Details
Keywords: Martha Lagace
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