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Show Results For
- All HBS Web
(1,785)
- People (2)
- News (516)
- Research (947)
- Events (10)
- Multimedia (43)
- Faculty Publications (552)
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- 04 Aug 2009
- First Look
First Look: August 4
Working PapersThe Impact of Private Equity Ownership on Corporate Tax Avoidance Authors:Brad Badertscher, Sharon P. Katz, and Sonja Olhoft Rego Abstract This study investigates how private equity ownership affects corporate View Details
Keywords: Martha Lagace
- 04 Jan 2021
- What Do You Think?
How Do We Sustain Organization Diversity?
investors compete for profits—and the competition isn’t fair. In particular, using profits to buy back stock provides immediate (although not as much as many assume) benefits to shareholders. Investments in labor provide much longer-term, albeit more lasting, yields.... View Details
Keywords: by James Heskett
- 24 Mar 2002
- Research & Ideas
The Trick of Balancing Business and Government
business-government partnership works best at a very narrow technical level, observed Bolnick. People who are specialists in particular tax issues, for instance, should work with government on resolving those same View Details
Keywords: by Martha Lagace
- 15 Sep 2016
- Research & Ideas
Political Dysfunction Makes America Less Competitive
economic growth and competitiveness—including reforming the corporate tax code, easing immigration for high-skilled immigrants, investing in infrastructure, and aggressively addressing abuses in the international trading system—divisive... View Details
Keywords: by Dina Gerdeman
- 10 Mar 2008
- Research & Ideas
Encouraging Entrepreneurs: Lessons for Government Policy
paper, "Cost of External Finance and Selection into Entrepreneurship," Nanda looks at how entrepreneurial activity is affected across various groups of individuals when a tax reform increases the cost of financing a business.... View Details
Keywords: by Julia Hanna
- 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 Abstract Should the income View Details
Keywords: Martha Lagace
- 02 Sep 2008
- First Look
First Look: September 3, 2008
bribery but even made it tax deductible until 1999, it was not welcomed in some nations where Siemens did business such as the United States—or in Germany after 2000—but old practices continued. Cooperative management-labor relations,... View Details
Keywords: Sean Silverthorne
- 20 Mar 2000
- Research & Ideas
No Place Like Home: America’s Housing Crisis and Its Impact on Business
social services have to be provided, and those costs tend to offset any tax-base revenues gained from housing. By contrast, with light industry, towns get the tax base without having to add a lot of social services. So communities that... View Details
- 07 Aug 2007
- First Look
First Look: August 7, 2007
complete abandonment of the current system. Download the paper: http://papers.nber.org/papers/W13213 Institutional Tax Clienteles and Payout Policy Authors:Mihir A. Desai and Li Jin Abstract This paper employs heterogeneity in... View Details
Keywords: Martha Lagace
- 18 Aug 2009
- First Look
First Look: August 18
one mechanism for capturing the performance benefits of diversity in experience and provide insight into how the management of experience accumulation affects team performance. Download the paper: http://www.hbs.edu/research/pdf/09-145.pdf PublicationsInstitutional... View Details
Keywords: Martha Lagace
- 24 Jul 2019
- Lessons from the Classroom
Can These Business Students Motivate Londoners to Do the Right Thing?
For years, the United Kingdom sent out letters to delinquent taxpayers urging them to pay their overdue tax bills. The letters cost the government tens of millions of pounds per year, but, unfortunately, most citizens ignored these pleas... View Details
Keywords: by Dina Gerdeman
- 15 Dec 2009
- First Look
First Look: Dec. 15, 2009
explain eight lessons from optimal tax theory and compare them to the last few decades of OECD tax policy. As recommended by theory, top marginal income tax rates have... View Details
Keywords: Martha Lagace
- 12 Jun 2019
- Research & Ideas
Investors Have More Than Money to Offer Entrepreneurs
engineering or sales/revenue, pricing models, and tax considerations. In all of the above cases, if your investors can’t help you directly, odds are very high that they know someone who can. Good investors won’t expect you, especially if... View Details
Keywords: by Julia Austin
- 08 Mar 2016
- Research & Ideas
Solving an Economic Mystery Surrounding Argentina and Chile
pleasant surprises, simply because it has performed so poorly in recent years. The surprise election as President of the center-right opposition candidate Mauricio Macri last December resulted in significant policy shifts. He abolished the controversial View Details
Keywords: by Sean Silverthorne
- 26 Apr 2011
- First Look
First Look: April 26
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... View Details
Keywords: Sean Silverthorne
- 26 Jun 2019
- Research & Ideas
Why the US-China Tariff Standoff Hurts American Companies More
Cavallo suggests that American companies—and more recently, consumers—are bearing the brunt of the trade war with China, whose government has been retaliating with its own import tax increases. US exporters, particularly farmers selling... View Details
- 13 May 2002
- Op-Ed
A Cure for Enron-Style Audit Failures
past five decades, accountants have changed from watchdogs to advocates and salespersons. Auditing has become one of a number of services, including consulting and tax advice, in which accountants "sell" creative View Details
- 30 Jun 2009
- First Look
First Look: June 30
provided a one-time tax holiday for the repatriation of foreign earnings by U.S. multinationals. The analysis controls for endogeneity and omitted variable bias by using instruments that identify the firms likely to receive the largest... View Details
Keywords: Martha Lagace
- 29 Apr 2013
- Research & Ideas
Are First-Time Buyers Left Out of Real Estate’s Rebound?
interest tax deduction. Retsinas is a senior lecturer in real estate at Harvard Business School, director emeritus of Harvard University's Joint Center for Housing Studies, and former Federal Housing Commissioner. Q: What factors have... View Details
- 03 Jan 2017
- First Look
January 3, 2017
structure and liquidity policies—for tax or agency reasons—appears to be a key driver of their decision to simultaneously raise and pay out capital. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=48383 Online... View Details
Keywords: Carmen Nobel