Filter Results:
(1,066)
Show Results For
- All HBS Web
(1,967)
- People (3)
- News (502)
- Research (1,066)
- Events (12)
- Multimedia (29)
- Faculty Publications (595)
Show Results For
- All HBS Web
(1,967)
- People (3)
- News (502)
- Research (1,066)
- Events (12)
- Multimedia (29)
- Faculty Publications (595)
Sort by
- 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
- 29 Aug 2022
- Op-Ed
Income Inequality Is Rising. Are We Even Measuring It Correctly?
Income inequality is on the rise in many countries around the world, according to the United Nations. What’s more, disparities in global income were exacerbated by the COVID-19 pandemic, with some countries... View Details
- 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.
- 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.
- 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.)
- 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.
- January 1983 (Revised December 1983)
- Background Note
Money and the Determination of Income
Rukstad, Michael G. "Money and the Determination of Income." Harvard Business School Background Note 383-083, January 1983. (Revised December 1983.)
- Article
Income Tax Policy and Charitable Giving
By: Arthur C. Brooks
Brooks, Arthur C. "Income Tax Policy and Charitable Giving." Journal of Policy Analysis and Management 26, no. 3 (Summer 2007): 599–612.
- 21 May 2013
- Working Paper Summaries
If Technology Has Arrived Everywhere, Why Has Income Diverged?
- November 2006
- Background Note
U.S. Taxation of Foreign-Source Corporate Income
By: Henry B. Reiling
Identifies several of the problems and policy choices associated with taxing foreign-source income. Examples are given of the practical after-tax effects of the major alternatives. Foreign tax credit and "tax haven" based business activities receive special attention.... View Details
Reiling, Henry B. "U.S. Taxation of Foreign-Source Corporate Income." Harvard Business School Background Note 207-085, November 2006.
- December 2019 (Revised May 2020)
- Case
Income Inequality and the CEO Pay Ratio at TJX Cos
By: Ethan Rouen and Akari Furukawa
TJX Companies reported a CEO pay ratio of 1,596-to-1 in 2019, leaving board chair Carol Meyrowitz with a host of questions about whether, and how, she could take action to address concerns raised by having one of the highest pay ratios in the S&P 500. As a retail... View Details
Keywords: CEO Pay Ratio; Income; Equality and Inequality; Executive Compensation; Corporate Disclosure; Business and Stakeholder Relations
Rouen, Ethan, and Akari Furukawa. "Income Inequality and the CEO Pay Ratio at TJX Cos." Harvard Business School Case 120-063, December 2019. (Revised May 2020.)
- September 2014
- Article
Income Inequality and Social Preferences for Redistribution and Compensation Differentials
By: William R. Kerr
In cross-sectional studies, countries with greater income inequality typically exhibit less support for government-led redistribution and greater acceptance of wage inequality (e.g., United States versus Western Europe). If individual nations evolve along this pattern,... View Details
Kerr, William R. "Income Inequality and Social Preferences for Redistribution and Compensation Differentials." Journal of Monetary Economics 66 (September 2014): 62–78.
- 2023
- Working Paper
The Market for Healthcare in Low Income Countries
By: Abhijit Banerjee, Abhijit Chowdhury, Jishnu Das, Jeffrey Hammer, Reshmaan Hussam and Aakash Mohpal
Patient trust is an important driver of the demand for healthcare. But it may also impact supply:
doctors who realize that patients may not trust them may adjust their behavior in response. We
assemble a large dataset that assesses clinical performance using... View Details
Banerjee, Abhijit, Abhijit Chowdhury, Jishnu Das, Jeffrey Hammer, Reshmaan Hussam, and Aakash Mohpal. "The Market for Healthcare in Low Income Countries." Working Paper, July 2023.
- December 1996
- Article
New IAS Standard: Accounting for Income Taxes
By: David F. Hawkins
Hawkins, David F. "New IAS Standard: Accounting for Income Taxes." Accounting Bulletin, no. 44 (December 1996).
- Comment
Comment to Martin Weitzman's 'Stochastic Income and Wealth'
By: Diego Comin
Comin, Diego. "Comment to Martin Weitzman's 'Stochastic Income and Wealth'." Japan and the World Economy 16, no. 3 (August 2004).
- 2013
- Article
Nations' Income Inequality Predicts Ambivalence in Stereotype Content: How Societies Mind the Gap
By: Federica Durante, S. T. Fiske, Nicolas Kervyn and Amy J.C. Cuddy
Income inequality undermines societies: the more inequality, the more health problems, social tensions, and the lower social mobility, trust, and life expectancy. Given people's tendency to legitimate existing social arrangements, the Stereotype Content Model (SCM)... View Details
Keywords: Stereotypes; Cross-cultural/cross-border; Inequality; Prejudice and Bias; Equality and Inequality; Income; Cross-Cultural and Cross-Border Issues; Power and Influence
Durante, Federica, S. T. Fiske, Nicolas Kervyn, and Amy J.C. Cuddy. "Nations' Income Inequality Predicts Ambivalence in Stereotype Content: How Societies Mind the Gap." British Journal of Social Psychology 52, no. 4 (December 2013): 726–746.
- 2003
- Article
The Divergence Between Book and Tax Income
By: Mihir A. Desai
Keywords: Taxation
Desai, Mihir A. "The Divergence Between Book and Tax Income." Tax Policy and the Economy 17 (2003): 169–206. (Issue edited by James M. Poterba. This paper is a revision of NBER Working Paper 8866, entitled The Corporate Profit Base, Tax Sheltering Activity, and the Changing Nature of Employee Compensation. [For a profile of this research from The New York Times, see here. For a profile of this research from The Economist, see here.].)
- September 1992 (Revised April 1993)
- Background Note
Recognizing Revenues and Expenses: When Is Income Earned?
By: William J. Bruns Jr.
An introduction to the accrual concept used in accounting and its importance to revenue recognition and the matching concept. To be used in conjunction with inventory valuation cases where delivery may not constitute a sale and revenue. View Details
Bruns, William J., Jr. "Recognizing Revenues and Expenses: When Is Income Earned?" Harvard Business School Background Note 193-047, September 1992. (Revised April 1993.)
- January 2016 (Revised April 2017)
- Case
The Galaxy Dividend Income Growth Fund's Option Investment Strategies
By: W. Carl Kester
This case is designed to provide an elementary introduction to options and option pricing for beginning finance students. Analysis of the case requires students to compare the prices of put and call options with various exercise prices and maturity dates on two... View Details
Keywords: Options; Option Contract; Option Pricing; Derivatives; Mutual Funds; Call Options; Put Options; Stock Options; Risk and Uncertainty; Volatility; Financial Services Industry; United States
Kester, W. Carl. "The Galaxy Dividend Income Growth Fund's Option Investment Strategies." Harvard Business School Case 216-041, January 2016. (Revised April 2017.)
- July 2021
- Article
Invisible Inequality Leads to Punishing the Poor and Rewarding the Rich
By: Oliver P. Hauser, Gordon T. Kraft-Todd, David Rand, Martin A. Nowak and Michael I. Norton
Four experiments examine how the lack of awareness of inequality affects behaviour towards the rich and poor. In Experiment 1, participants who became aware that wealthy individuals donated a smaller percentage of their income switched from rewarding the wealthy to... View Details
Keywords: Income Transparency; Income; Wealth; Equality and Inequality; Knowledge; Behavior; Outcome or Result; Society; Policy
Hauser, Oliver P., Gordon T. Kraft-Todd, David Rand, Martin A. Nowak, and Michael I. Norton. "Invisible Inequality Leads to Punishing the Poor and Rewarding the Rich." Behavioural Public Policy 5, no. 3 (July 2021): 333–353.