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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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- 17 Mar 2015
- Research & Ideas
Where Did My Shopping Mall Go?
is down, therefore basket size is down—so everybody in the mall is affected by traffic being down. If you have two or three major traffic-driving tenants in trouble, this affects the entire mall. This then creates a domino effect in the entire community in terms of... View Details
- 08 Nov 2011
- First Look
First Look: Nov. 8
Age-Dependent Taxes Author:Matthew C. Weinzierl Publication:Review of Economic Studies 78, no. 4 (October 2011) Abstract This article provides a new, empirically driven application of the dynamic Mirrleesian framework by studying a... View Details
Keywords: Sean Silverthorne
- 03 Mar 2003
- What Do You Think?
Are Conditions Right for the Next Accounting Scandal?
auditors and audit committees whose mutual survival depends on each other, overly complicated accounting and tax systems, and the nature of the reporting relationships between internal auditors and those responsible for the integrity of... View Details
- 22 Apr 2015
- Op-Ed
Reforming Greece: Myths and Truths
procedures to start a business declining from 15 to 5. Equally good news was that the average time to prepare and pay taxes declined from 264 to 193 hours over the same period. The Failures This is all good news and, in theory, should... View Details
Keywords: by George Serafeim
- 20 Dec 2018
- Research & Ideas
Most Popular Stories and Research Papers of 2018
written by Harvard Business School faculty—along with links to the full text of those papers. Here are the five most downloaded working papers of 2018: Corporate Tax Cuts Increase Income Inequality While corporate View Details
Keywords: by Sean Silverthorne
- 07 Apr 2009
- First Look
First Look: April 7, 2009
Working PapersSecuring Jobs or the New Protectionism? Taxing the Overseas Activities of Multinational Firms Author:Mihir A. Desai Publication:(Forthcoming in Tax Notes) Abstract View Details
Keywords: Martha Lagace
- 30 Jan 2006
- Research & Ideas
Looking Behind Bad Decisions
Why is it that the U.S. federal government allows local communities to give tax dollars to wealthy sports team owners rather than to create better benefits for citizens? Why are organ-donor programs constrained to the point where... View Details
Keywords: by Manda Salls
- 07 Jan 2009
- What Do You Think?
Is the World Really Flat?
question, those who addressed the issue at all played it quite safely. For example, C. J. Cullinane wrote, "[I]nvest at the basic high school and college level in math and science. Small business should get tax breaks as well."... View Details
Keywords: by Jim Heskett
- 22 Sep 2009
- First Look
First Look: September 22
Authors:Richard M.J. Bohmer and Thomas H. Lee Publication:New England Journal of Medicine 361, no. 6 (August 5, 2009) An abstract is unavailable at this time. Read the article: http://healthcarereform.nejm.org/?p=1347 Dividend Taxes and... View Details
Keywords: Martha Lagace
- 20 Dec 2016
- Research & Ideas
The 10 Most Popular 'Cold Call' Podcasts
fashion, Stella McCartney shows that a luxury brand can be sustainable. Professor Anat Keinan discusses her case on the fashion icon. Behind Apple's Tax Situation, an Unprecedented Financial Policy Mihir Desai The European Union... View Details
Keywords: Re: Multiple Faculty
- 26 Mar 2013
- First Look
First Look: March 26
http://ssrn.com/abstract=2232177 How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments By: Kuziemko, Ilyana, Michael I. Norton, Emmanuel Saez, and Stefanie Stantcheva Abstract—This paper analyzes the effects of information about... View Details
Keywords: Sean Silverthorne
- 19 Mar 2019
- First Look
New Research and Ideas, March 19, 2019
low percentage of income contributed) and rewarded the poor (for their high percentage of income contributed). In Experiment 4, participants provided with public education contributions for five New York school districts levied additional View Details
Keywords: Dina Gerdeman
- 01 Apr 2019
- What Do You Think?
Does Our Bias Against Federal Deficits Need Rethinking?
created as tax revenues fail to keep up with expenditures. At some point, one rarely experienced in the United States, investors may become unwilling to fuel deficits with further loans. The result: a government’s credit rating will... View Details
Keywords: by James Heskett
- 03 Apr 2017
- What Do You Think?
How About Investing in Human Infrastructure?
bet on industry’s ability to close the human development gap through investment tax credits. As he put it, “What if companies were given a tax credit for each non-executive level full-time employee based in... View Details
- 23 Apr 2020
- Research & Ideas
This Crisis Loan Program Preserved Jobs—and Made Money
2015, it actually made theoretical gains from avoiding payment of unemployment benefits and by collecting tax and social security payments from the workers who would otherwise have been unemployed. “To be fair, unemployment insurance is... View Details
- 03 Sep 2009
- What Do You Think?
Are Retention Bonuses Worth the Investment?
compensation committees for large corporations, sign lengthy public proxy statements, and are already under intense public scrutiny. Pay for performance, in theory, should be a win-win proposition for investors and managers alike. It is generally condoned by... View Details
Keywords: by Jim Heskett
- 17 Nov 2008
- Research & Ideas
Decoding the Artful Sidestep
we need universal health-care insurance. This lack of penalty might explain why overt dodging appears so prevalent in politics (and in life). “Listening is much more taxing than we might think.” The second interesting finding was that... View Details
Keywords: by Martha Lagace
- 01 May 2006
- What Do You Think?
Who Will Cast a Longer Shadow on the 21st Century: Friedman or Galbraith?
the latter's Vermont farm, according to biographer Richard Parker. Galbraith, in his book The Affluent Society, argued for the importance of fiscal policy in influencing the allocation of resources between rich and poor. This was to be done through the maintenance of a... View Details
Keywords: by James Heskett
- 27 Dec 2010
- Research & Ideas
HBS Faculty on 2010’s Biggest Business Developments
$38 trillion. Once again, the inexorable shift in demographics, combined with high and increasing healthcare costs, will result in a widening gap between tax intake and payment outflow for Medicare. On another front, the government is... View Details
Keywords: by Staff
- 16 Aug 2016
- First Look
August 16, 2016
views on distributive justice are shown to differ in two specific, related ways from what is conventionally assumed in modern optimal tax research. A large share of respondents, and in some cases a large majority, resist the full... View Details
Keywords: Sean Silverthorne