Publications

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11 Jan 2011
First Look

First Look: Jan. 11

PublicationsBeing the Boss: The 3 Imperatives for Becoming a Great Leader Authors:Linda A. Hill and Kent Lineback Publication:Harvard Business Press, 2011 Abstract You never dreamed being the boss would be so hard. You're caught in a... View Details

Keywords: Sean Silverthorne

12 Dec 2005
Research & Ideas

Using the Law to Strategic Advantage

to police its trademark by preventing others from using it to refer to something other than the Real Thing. Shareholder value is enhanced when a firm chooses an appropriate form of business organization, ranging from a limited liability... View Details

Keywords: by Sean Silverthorne; Legal Services

18 Jul 2005
Research & Ideas

Time to Rethink the Corporate Tax System?

Corporations have traditionally considered taxes a painful but necessary cost of doing business. But this view has changed, says Harvard Business School professor Mihir A. Desai. With the advent of sophisticated tax shelters, global... View Details

Keywords: by Ann Cullen

19 Jan 2016
First Look

January 19, 2016

reducing the optimal taxation level. We find evidence consistent with these predictions and the entrepreneurial channel using data from the Longitudinal Business Database of the U.S. Census Bureau. The... View Details

Keywords: Sean Silverthorne

June 2013 (Revised July 2017)
Case

Angus Cartwright IV

By: Kenneth J. Hatten, William J. Poorvu, Howard H. Stevenson, Arthur I Segel and John H. Vogel, Jr.

Judy and John DeRight, looking to diversify their investment portfolios, have retained Angus Cartwright, Jr. to identify prospective real estate acquisitions. Mr. Cartwright has four potential properties that he feels merit an in-depth financial analysis. The case... View Details

Keywords: Acquisition; Cash Flow; Investment Return; Investment Portfolio; Taxation; Balanced Scorecard; Valuation

September 1983 (Revised May 1999)
Case

Allen Lane

By: Howard H. Stevenson and Michael J. Roberts

Describes Allen Lane's search for a business to buy. The case explores several failed attempts and the ethical, business, and tax issues that surround the acquisition business. Ends with a description of a new acquisition candidate, an independent valuation report of... View Details

Keywords: Acquisition; Ethics; Taxation; Failure; Valuation

13 May 2008
First Look

First Look: May 13, 2008

What Deep Metaphors Reveal About the Minds of Consumers Authors:Gerald Zaltman and Lindsay Zaltman Publication:Harvard Business School Press, 2008 Abstract Why do advertising campaigns and new products often fail? Why do consumers feel... View Details

Keywords: Martha Lagace

30 Jan 2018
First Look

January 30, 2018

Luck and Support for Classical Benefit-based Taxation By: Weinzierl, Matthew C. Abstract—U.S. survey respondents' views on distributive justice differ in two specific, related ways from what is conventionally assumed in modern optimal tax... View Details

Keywords: Sean Silverthorne

09 Apr 2019
First Look

New Research and Ideas, April 9, 2019

April 4, 2019 Palgrave Macmillan Fintech, Small Business & the American Dream: How Technology Is Transforming Lending and Shaping a New Era of Small Business Opportunity By: Mills, Karen G.... View Details

Keywords: Dina Gerdeman

February 1999 (Revised October 2009)
Background Note

Debt v. Equity: Definitions and Consequences

By: Henry B. Reiling and Mark Pollard

Explores the location of the somewhat imprecise line between debt and equity. Identifies the primary business contexts that give rise to problems, the alternative tax consequences attending the debt versus equity determination, and the most prominent tests used to... View Details

Keywords: Borrowing and Debt; Equity; Interest Rates; Taxation; Business and Government Relations; Public Administration Industry

April 2019 (Revised April 2020)
Case

Reaganomics: Impact and Legacy

By: Tom Nicholas, John Masko and Matthew G. Preble

During the 1980s, President Ronald Reagan and his administration instituted several far-reaching economic policies that had both near- and long-term impacts on such aspects of the U.S. economy as monetary policy, inflation, the tax structure, and the role of... View Details

Keywords: Wealth and Poverty; Business and Government Relations; Leadership; Taxation; Government Administration; Government Legislation; Inflation and Deflation; Money; Economy; Economic Slowdown and Stagnation; Economic Growth; Equality and Inequality; United States

20 Jan 2017
Research & Ideas

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

Donald J. Trump brings business experience to the White House. Source: BasSlabbers Donald John Trump, the 45th president of the United States, will be the first to go straight from the boardroom to the Oval Office without any political... View Details

Keywords: by Christina Pazzanese

23 Jun 2009
First Look

First Look: June 23

communities, and make our cities smarter. Download the paper: http://www.hbs.edu/research/pdf/09-141.pdf The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution Authors:N. Gregory Mankiw and Matthew Weinzierl... View Details

Keywords: Martha Lagace

June 1975 (Revised September 2004)
Case

Angus Cartwright III

By: Kenneth J. Hatten, William J. Poorvu, Howard H. Stevenson, Arthur I. Segel and John H. Vogel, Jr.

Judy and John DeRight, looking to diversify their investment portfolios, have retained Angus Cartwright, Jr. to identify prospective real estate acquisitions. Mr. Cartwright has four potential properties that he feels merit an in-depth financial analysis. The case... View Details

Keywords: Acquisition; Cash Flow; Investment Return; Investment Portfolio; Taxation; Balanced Scorecard; Valuation

08 Nov 2016
First Look

November 8, 2016

commercial success and certain disputed business practices, Android has come under substantial attention from competition authorities. We present key aspects of Google’s strategy in mobile, focusing on Android-related practices that may... View Details

Keywords: Sean Silverthorne

28 Apr 2015
First Look

First Look: April 28

Publications April 2015 HarperBusiness Strategy Rules: Five Timeless Lessons from Bill Gates, Andy Grove, and Steve Jobs By: Yoffie, David B., and Michael A. Cusumano Abstract—The authors of the bestselling Competing on Internet Time (a View Details

Keywords: Sean Silverthorne

2018
Working Paper

Corporate Tax Cuts Increase Income Inequality

By: Suresh Nallareddy, Ethan Rouen and Juan Carlos Suárez Serrato

This paper studies the effects of corporate tax changes on income inequality. Using state corporate tax rate changes as a setting, we show that cutting state corporate tax rates leads to increases in income inequality. This result is robust to using regression and... View Details

Keywords: Business Ventures; Taxation; Income; Equality and Inequality; United States