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Show Results For
- All HBS Web
(1,925)
- People (3)
- News (514)
- Research (1,084)
- Events (13)
- Multimedia (29)
- Faculty Publications (600)
- June 1983 (Revised July 1986)
- Case
Hamilton Closed-End Income Fund
By: Jay O. Light
Light, Jay O. "Hamilton Closed-End Income Fund." Harvard Business School Case 283-071, June 1983. (Revised July 1986.)
- August 2000
- Teaching Note
Fixed Income Valuation (TN)
By: W. Carl Kester
Teaching Note for (9-298-080). View Details
Keywords: Consumer Products Industry
- 02 Jul 2018
- News
Corporate Tax Cuts Don't Increase Middle Class Incomes
- May 1985
- Background Note
Recognition and Analysis of Income
By: David F. Hawkins
Keywords: Theory
Hawkins, David F. "Recognition and Analysis of Income." Harvard Business School Background Note 185-119, May 1985.
- January 2013
- Article
Preference Heterogeneity and Optimal Capital Income Taxation
By: Mikhail Golosov, Maxim Troshkin, Aleh Tsyvinski and Matthew Weinzierl
We examine a prominent justification for capital income taxation: goods preferred by those with high 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... View Details
Keywords: Taxation
Golosov, Mikhail, Maxim Troshkin, Aleh Tsyvinski, and Matthew Weinzierl. "Preference Heterogeneity and Optimal Capital Income Taxation." Journal of Public Economics 97 (January 2013): 160–175. (Also NBER Working Paper Series, No. 16619, December 2010.)
- 2010
- Chapter
Happiness Adaptation to Income beyond 'Basic Needs'
By: Rafael Di Tella and Robert MacCulloch
We test for whether, once "basic needs" are satisfied, there is happiness adaptation to further gains in income using three data sets. Individual German Panel Data from 1985 to 2000, and data on the well-being of over 600,000 people in a panel of European countries... View Details
- September 2021
- Article
Income More Reliably Predicts Frequent Than Intense Happiness
By: Jon M. Jachimowicz, Ruo Mo, Adam Eric Greenberg, Bertus Jeronimus and Ashley V. Whillans
There is widespread consensus that income and subjective well-being are linked, but when and why they are connected is subject to ongoing debate. We draw on prior research that distinguishes between the frequency and intensity of happiness to suggest that higher income... View Details
Jachimowicz, Jon M., Ruo Mo, Adam Eric Greenberg, Bertus Jeronimus, and Ashley V. Whillans. "Income More Reliably Predicts Frequent Than Intense Happiness." Social Psychological & Personality Science 12, no. 7 (September 2021): 1294–1306.
- 01 Mar 2008
- News
“A National System of Income Supplementation”
neighborhoods. It also called for “a national system of income supplementation,” whose goal was not so much to increase “welfare,” but to economically stabilize impoverished communities in order to encourage private-sector investment and... View Details
- March 2001
- Teaching Note
Reporting Income for Dot-coms TN
By: Paul M. Healy
Teaching Note for (9-101-013). View Details
Keywords: Web Services Industry
- October 1990 (Revised June 1993)
- Case
Taxing Situations: Two Cases on Income Taxes and Financial Reporting
By: William J. Bruns Jr.
Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable... View Details
Keywords: Taxation; Accounting Audits; Financial Statements; Financial Reporting; Decisions; Accounting Industry; Financial Services Industry
Bruns, William J., Jr. "Taxing Situations: Two Cases on Income Taxes and Financial Reporting." Harvard Business School Case 191-071, October 1990. (Revised June 1993.)
- 29 Aug 2022
- News
Income Inequality Is Rising. Are We Even Measuring It Correctly?
- September 1985
- Background Note
Income Tax Expense Determination and Analysis
By: David F. Hawkins
Keywords: Taxation
Hawkins, David F. "Income Tax Expense Determination and Analysis." Harvard Business School Background Note 186-077, September 1985.
- January 1984
- Background Note
U.S. Taxation of Foreign Source Income
By: Thomas R. Piper
Piper, Thomas R. "U.S. Taxation of Foreign Source Income." Harvard Business School Background Note 284-053, January 1984.
- 21 Sep 2015
- News
Income Inequality and U.S. Competitiveness
- December 2010
- Article
Happiness Adaptation to Income and to Status in an Individual Panel
By: Rafael Di Tella and Robert MacCulloch
We study adaptation to income and to status using individual panel data on the happiness of 7,812 people living in Germany from 1984 to 2000. Specifically, we estimate a "happiness equation" defined over several lags of income and status and compare the long-run... View Details
Di Tella, Rafael, and Robert MacCulloch. "Happiness Adaptation to Income and to Status in an Individual Panel." Journal of Economic Behavior & Organization 76, no. 3 (December 2010): 834–852.
- 13 Apr 2015
- News
Why Americans Have Chosen to Pay Income Tax
- November 2005 (Revised September 2006)
- Background Note
Accounting for Marketable Securities and the "Recycling" of Income
Gives an overview of accounting for equity investments less than 20%. Uses this accounting to introduce the issue of amounts included in the statement of comprehensive income during a different time period from its inclusion in net income (sometimes called "recycled... View Details
Miller, Gregory S. Accounting for Marketable Securities and the "Recycling" of Income. Harvard Business School Background Note 106-025, November 2005. (Revised September 2006.)
- 27 Jun 2011
- News
A Plan to Tax the Foreign Income of U.S. Companies
- 2013
- Working Paper
If Technology Has Arrived Everywhere, Why Has Income Diverged?
By: Diego A. Comin and Marti Mestieri Ferrer
We study the lags with which new technologies are adopted across countries, and their long-run penetration rates once they are adopted. Using data from the last two centuries, we document two new facts: there has been convergence in adoption lags between rich and poor... View Details
Comin, Diego A., and Marti Mestieri Ferrer. "If Technology Has Arrived Everywhere, Why Has Income Diverged?" NBER Working Paper Series, No. 19010, May 2013.