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- All HBS Web (261)
- Faculty Publications (61)
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- 2014
- Working Paper
Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
By: Paul Carrillo, Dina Pomeranz and Monica Singhal
Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth... View Details
Carrillo, Paul, Dina Pomeranz, and Monica Singhal. "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement." Harvard Business School Working Paper, No. 15-026, October 2014. (R&R at AEJ Applied. Note: Previously circulated as "Tax Me if You Can: Firm Misreporting Behavior and Evasion Substitution.")
- 2011
- Working Paper
Matthew: Effect or Fable?
In a market context, a status effect occurs when actors are accorded differential recognition for their efforts depending on their location in a status ordering, holding constant the quality of these efforts. In practice, because it is very difficult to measure... View Details
Azoulay, Pierre, Toby E. Stuart, and Yanbo Wang. "Matthew: Effect or Fable?" Harvard Business School Working Paper, No. 12-049, December 2011.
- April 2017
- Article
The Effectiveness of U.S. Energy Efficiency Building Labels
By: Omar Isaac Asensio and Magali A Delmas
Information programs are promising strategies to encourage investments in energy efficiency in commercial buildings. However, the realized effectiveness of these programs has not yet been estimated on a large scale. Here we take advantage of a large sample of monthly... View Details
Asensio, Omar Isaac, and Magali A Delmas. "The Effectiveness of U.S. Energy Efficiency Building Labels." Art. 17033. Nature Energy 2, no. 4 (April 2017).
- March 2024
- Article
Do Safety Management System Standards Indicate Safer Operations? Evidence from the OHSAS 18001 Occupational Health and Safety Standard
By: Kala Viswanathan, Matthew S. Johnson and Michael W. Toffel
Problem definition: Given the enormous disruptions and costs of occupational injuries, companies and buyers are increasingly looking to voluntary occupational health and safety standards to improve worker safety. Yet because these standards only require... View Details
Keywords: Occupational Health; Occupational Safety; Program Evaluation; Safety Performance; Injuries; OHSAS 18001; ISO 45001; Working Conditions; Safety; Standards
Viswanathan, Kala, Matthew S. Johnson, and Michael W. Toffel. "Do Safety Management System Standards Indicate Safer Operations? Evidence from the OHSAS 18001 Occupational Health and Safety Standard." Art. 106383. Safety Science 171 (March 2024).
- 23 Jan 2013
- Working Paper Summaries
Cost of Capital Dynamics Implied by Firm Fundamentals
Keywords: by Matthew Lyle & Charles C.Y. Wang
- 2012
- Working Paper
Pay Dispersion and Work Performance
By: Alessandro Bucciol and Marco Piovesan
The effect of intra-firm pay dispersion on work performance is controversial and the empirical evidence is mixed. High pay dispersion may act as an extra incentive for employees' effort or it may reduce motivation and team cohesiveness. These effects can also coexist... View Details
Bucciol, Alessandro, and Marco Piovesan. "Pay Dispersion and Work Performance." Harvard Business School Working Paper, No. 12-075, February 2012.
- 2025
- Working Paper
Bank Financing of Global Supply Chains
By: Laura Alfaro, Mariya Brussevich, Camelia Minoiu and Andrea Presbitero
Finding new international suppliers is costly, so most importers source inputs from a single country. We examine the role of banks in mitigating trade search costs during the 2018–2019 U.S.-China trade tensions. We match data on shipments to U.S. ports with the U.S.... View Details
Alfaro, Laura, Mariya Brussevich, Camelia Minoiu, and Andrea Presbitero. "Bank Financing of Global Supply Chains." NBER Working Paper Series, No. 33754, May 2025.
- September 2020 (Revised May 2021)
- Case
The Indian Premier League, 2020
By: John R. Wells and Benjamin Weinstock
Since its founding in 2008, the Indian Premier League (IPL), India’s eight-week Twenty20 (T20) cricket competition, had become one of the most popular and lucrative sporting leagues in the world. In 2019, the IPL attracted 462 million TV viewers and 300 million digital... View Details
Keywords: Sports; Organizational Structure; Marketing; Health Pandemics; Organizational Change and Adaptation; Growth and Development Strategy; Sports Industry; India
Wells, John R., and Benjamin Weinstock. "The Indian Premier League, 2020." Harvard Business School Case 721-362, September 2020. (Revised May 2021.)
- 2020
- Working Paper
Fresh Fruit and Vegetable Consumption: The Impact of Access and Value
By: Retsef Levi, Elisabeth Paulson and Georgia Perakis
The goal of this paper is to leverage household-level data to improve food-related policies aimed at increasing the consumption of fruits and vegetables (FVs) among low-income households. Currently, several interventions target areas where residents have limited... View Details
Keywords: Food Deserts; Food Access; Food Policy; Causal Inference; Food; Nutrition; Poverty; Government Administration
Levi, Retsef, Elisabeth Paulson, and Georgia Perakis. "Fresh Fruit and Vegetable Consumption: The Impact of Access and Value." MIT Sloan Research Paper, No. 5389-18, October 2020.
- March 2022
- Article
Learning to Rank an Assortment of Products
By: Kris Ferreira, Sunanda Parthasarathy and Shreyas Sekar
We consider the product ranking challenge that online retailers face when their customers typically behave as “window shoppers”: they form an impression of the assortment after browsing products ranked in the initial positions and then decide whether to continue... View Details
Keywords: Online Learning; Product Ranking; Assortment Optimization; Learning; Internet and the Web; Product Marketing; Consumer Behavior; E-commerce
Ferreira, Kris, Sunanda Parthasarathy, and Shreyas Sekar. "Learning to Rank an Assortment of Products." Management Science 68, no. 3 (March 2022): 1828–1848.
- August 2019
- Article
When and How to Diversify—A Multicategory Utility Model for Personalized Content Recommendation
By: Yicheng Song, Nachiketa Sahoo and Elie Ofek
Sometimes we desire change, a break from the same or an opportunity to fulfill different aspects of our needs. Noting that consumers seek variety, several approaches have been developed to diversify items recommended by personalized recommender systems. However,... View Details
Keywords: Recommender Systems; Personalization; Recommendation Diversity; Variety Seeking; Collaborative Filtering; Consumer Utility Models; Digital Media; Clickstream Analysis; Learning-to-rank; Consumer Behavior; Media; Customization and Personalization; Strategy; Mathematical Methods
Song, Yicheng, Nachiketa Sahoo, and Elie Ofek. "When and How to Diversify—A Multicategory Utility Model for Personalized Content Recommendation." Management Science 65, no. 8 (August 2019): 3737–3757.
- Research Summary
The Value of Family Ownership, Control, and Management
In collaboration with Professor Raphael Amit of Wharton, Belén Villalonga is investigating how family ownership, control, and management affect firm value. Their forthcoming Journal of Financial... View Details
- 01 May 2014
- Working Paper Summaries
Revisiting the Classical View of Benefit-Based Taxation
Keywords: by Matthew Weinzierl
- 28 Oct 2014
- First Look
First Look: October 28
increase reported revenues, matching the third-party estimate when provided. Firms also increase reported costs by 96 cents for every dollar of revenue adjustment, resulting in minor increases in total tax... View Details
Keywords: Carmen Nobel
- Research Summary
Wearing a Red Hat ¨C The Impact of Activist Industrial Policy on Software Development in China
The idea that the government should steer economic development by strategically hand-picking and managing certain industries is controversial but appeals to many developing countries that are eager to upgrade their industries. In this paper, I study China's recent... View Details
- 19 Dec 2023
- Research & Ideas
$15 Billion in Five Years: What Data Tells Us About MacKenzie Scott’s Philanthropy
of gifts over time. So many in the nonprofit and philanthropy world wondered how Scott’s nonconforming principles would be expressed in her actual giving. Scott, whose net worth has been estimated to top $40 billion, established the... View Details
- 16 Apr 2007
- Research & Ideas
Delivering the Digital Goods: iTunes vs. Peer-to-Peer
Apple boasts that more than one billion songs have been purchased from its iTunes music service. That sounds like a great number—until you consider that an estimated ten million users of Internet-based peer-to-peer (p2p) networks are... View Details
- 14 Apr 2009
- First Look
First Look: April 14, 2009
which can be indexed by the number of varieties consumers purchase in equilibrium. Download the paper: http://www.hbs.edu/research/pdf/09-095.pdf Smith and Rawls Share a Room: Stability and Medians Authors: Bettina-Elisabeth Klaus and Flip Klijn Abstract We consider... View Details
Keywords: Martha Lagace
- 01 Jul 2008
- First Look
First Look: July 1, 2008
Jobs Might Be Offshorable?" Authors:Troy Smith and Jan W. Rivkin Abstract In a 2007 working paper, Alan Blinder assessed the "offshorability" of hundreds of U.S. occupations and estimated that between 22% and 29% of all... View Details
Keywords: Martha Lagace
- 09 Dec 2002
- Research & Ideas
Unilever—A Case Study
peaked in the early 1930s. Using published figures, Lever estimated its profit as a percentage of capital employed at 26 percent between 1930 and 1932, compared with P&G's 12 percent. Countway's greatest contribution was in marketing.... View Details