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  • All HBS Web  (12,688)
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  • All HBS Web  (12,688)
    • People  (26)
    • News  (3,635)
    • Research  (6,750)
    • Events  (64)
    • Multimedia  (244)
  • Faculty Publications  (4,927)
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  • Article

Optimal Capital-Gains Taxation under Limited Information

By: Jerry R. Green and Eytan Sheshinski
Taxation of capital gains at realization may distort individuals' decisions regarding holding or selling during an asset's lifetime. This creates the problem of designing a tax structure for capital gains so as to induce efficient patterns of holding and selling.... View Details
Keywords: Capital Gains; Optimal Taxation; Taxation
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Green, Jerry R., and Eytan Sheshinski. "Optimal Capital-Gains Taxation under Limited Information." Journal of Political Economy 86, no. 6 (December 1978): 1143–1158.
  • 02 Mar 2018
  • Op-Ed

Op-Ed: Trump’s Tariffs Could Harm Allies as Much as Opponents

Russia are ahead of it. The European Union will also suffer from these tariffs; they will poison the global trade climate View Details
Keywords: by Dante Roscini; Steel; Manufacturing
  • Web

Alumni

Rush Vinyl and new co-owner of Waterloo Records, with ambitions of preserving the local music scene and supporting... View Details
  • July–August 2012
  • Article

A Better Way to Tax U.S. Businesses

By: Mihir Desai
The article argues that U.S. taxation reform should reduce corporate taxes, incorporate an awareness of the global marketplace, and generate revenue-neutral incentives for innovation. According to the article, a reduction in corporate tax rates would be offset by a tax... View Details
Keywords: Corporate Social Responsibility and Impact; Taxation; Globalization; Labor; Innovation and Invention; United States
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Desai, Mihir. "A Better Way to Tax U.S. Businesses." Harvard Business Review 90, nos. 7-8 (July–August 2012): 135–139.
  • 20 Jul 2010
  • First Look

First Look: July 20

finance and infrastructure finance and gives a statistical overview of project-financed investments over the years from 2005 to 2009. Examples... View Details
Keywords: Martha Lagace
  • 31 Oct 2023
  • HBS Case

Checking Your Ethics: Would You Speak Up in These 3 Sticky Situations?

McKinsey, serving as managing director of the Boston office and leader of the View Details
Keywords: by Michael Blanding; Consulting

    Lynn S. Paine

    Lynn Sharp Paine is a Baker Foundation Professor and John G. McLean Professor of Business Administration, Emerita, at Harvard Business School. A member and former chair of the General Management unit, she has served in numerous leadership positions including Senior... View Details

    • 14 Sep 2023
    • Research & Ideas

    Working Moms Are Mostly Thriving Again. Can We Finally Achieve Gender Parity?

    employment. There are also caveats: Economists are weighing in on the exact nature of women’s new jobs—whether they’re lower-paying or fall outside View Details
    Keywords: by Kara Baskin
    • 08 Feb 2010
    • News

    Professor Josh Lerner Wins Major Entrepreneurship Prize

    • 2014
    • Book

    Accelerate: Building Strategic Agility for a Faster-Moving World

    By: John P. Kotter
    Based on the award-winning article in Harvard Business Review, from global leadership expert John Kotter. It's a familiar scene in organizations today: a new competitive threat or a big opportunity emerges. You quickly create a strategic initiative in response and... View Details
    Keywords: Competitive Strategy; Organizational Structure
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    Kotter, John P. Accelerate: Building Strategic Agility for a Faster-Moving World. Harvard Business Review Press, 2014.
    • March 1992 (Revised December 1992)
    • Case

    Mips Computer Systems (A)

    Describes the strategy and performance of Mips Computer Systems, focusing on the company's use of a global network of alliances to promote its RISC standard. Addresses how various networks (consortia) of firms are competing in this field. Examines networking... View Details
    Keywords: Networks; Strategy; Alliances; Performance; Computer Industry
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    Gomes-Casseres, Benjamin. "Mips Computer Systems (A)." Harvard Business School Case 792-055, March 1992. (Revised December 1992.)
    • January 2025
    • Case

    Olive Young: Formulating Beauty Innovation

    By: Rebecca Karp and Shu Lin
    Sun-jung Lee, CEO of Olive Young, South Korea's largest beauty and health retailer, saw significant potential in the U.S. market and considered three pathways: replicating Korea's omnichannel model, adopting a digital-native approach with curated products, or relying... View Details
    Keywords: Business Model; Market Entry and Exit; Business Strategy; Distribution Channels; Beauty and Cosmetics Industry; Beauty and Cosmetics Industry; South Korea; East Asia; United States
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    Karp, Rebecca, and Shu Lin. "Olive Young: Formulating Beauty Innovation." Harvard Business School Case 725-392, January 2025.
    • 23 Jan 2008
    • First Look

    First Look: January 23, 2008

    answers to secure donations. Blonde and Blue-eyed? Globalizing Beauty, c.1945-c.1980 Author:Geoffrey Jones Periodical:Economic History Review 61, no. 1 (February 2008) Abstract This article examines View Details
    Keywords: Martha Lagace
    • April 2004 (Revised May 2007)
    • Case

    Conor Medsystems

    By: Donald N. Sull, Robert F. Higgins, Linda A. Cyr and Bijan Salehizadeh
    Conor Medsystems had developed a drug-eluting stent that could capture significant share of the $5 billion global market. Chief executive officer, Frank Litvack, is considering alternative sources of financing to test the device. View Details
    Keywords: Entrepreneurship; Health Testing and Trials; Corporate Finance; Medical Devices and Supplies Industry
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    Sull, Donald N., Robert F. Higgins, Linda A. Cyr, and Bijan Salehizadeh. "Conor Medsystems." Harvard Business School Case 804-180, April 2004. (Revised May 2007.)
    • November 2002 (Revised May 2007)
    • Case

    Charles Schwab in 2002

    By: Lynda M. Applegate, F. Warren McFarlan and Jamie Ladge
    Details the evolution of the Charles Schwab business model, from its founding in 1975 to October 2002. The protagonist, David Pottruck, is faced with re-inventing the firm as a full-service brokerage at a time of tremendous industry instability as the industry reels... View Details
    Keywords: Entrepreneurship; Business Strategy; Competitive Strategy; Business Model; Business or Company Management; Economic Slowdown and Stagnation; Financial Services Industry
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    Applegate, Lynda M., F. Warren McFarlan, and Jamie Ladge. "Charles Schwab in 2002." Harvard Business School Case 803-070, November 2002. (Revised May 2007.)
    • February 2007 (Revised May 2007)
    • Case

    Li & Fung 2006

    By: F. Warren McFarlan, William C. Kirby and Tracy Manty
    Describes the opportunities and strategy facing one of the most innovative global supply-chain companies, and the strategy it has chosen to deal with the expanding demand for its services. Li & Fung links thousands of factories in India, China, and elsewhere to nearly... View Details
    Keywords: Customer Value and Value Chain; Supply Chain Management; Distribution Channels; Global Range; Strategy; Information Technology; Service Industry; Distribution Industry; China; India; United States; Europe
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    McFarlan, F. Warren, William C. Kirby, and Tracy Manty. "Li & Fung 2006." Harvard Business School Case 307-077, February 2007. (Revised May 2007.)
    • 21 Apr 2021
    • News

    Doing Well While Doing Good

    • 06 Dec 2010
    • Sharpening Your Skills

    Sharpening Your Skills: Doing Business in Emerging Markets

    this Q&A, HBS professors and strategy experts Tarun Khanna and Krishna G. Palepu offer a practical framework for succeeding in emerging markets. Key concepts include: The... View Details
    • 30 Jun 2009
    • First Look

    First Look: June 30

    government bond yields, stabilized until the fall of 2008, when they showed dramatic declines. The paper asks to what extent short-term real... View Details
    Keywords: Martha Lagace
    • 07 Mar 2022
    • News

    Workforce Trends You Need to Know, How COVID Impacted Digital Transformation, & Why Low Wage Jobs Are So Hard to Fill

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