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Show Results For
- All HBS Web
(1,792)
- People (2)
- News (516)
- Research (947)
- Events (10)
- Multimedia (43)
- Faculty Publications (552)
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- 02 Feb 2010
- First Look
First Look: Feb. 2
calibrate these arguments to assess their quantitative importance. We use a dynamic equilibrium model with tax distortion, government outlays uncertainty, and contingent-debt service. Our framework also recognizes that contingent debt can... View Details
Keywords: Martha Lagace
- 12 Jul 2011
- First Look
First Look: July 12
Business School Case 111-082 The case describes the challenges that UBS faced as a result of the U.S. Department of Justice investigation for tax fraud, which claimed that UBS had helped some 52,000 U.S. residents hide billions of dollars... View Details
Keywords: Carmen Nobel
- 28 May 2007
- Research & Ideas
How Property Ownership Changes Your World View
don't pay off for the vast majority of people. "As a result, voters favor high taxes," Di Tella says. "It's like a tax in a casino—people believe that it should be high because so little effort has been expended in winning... View Details
Keywords: by Julia Hanna
- 20 Sep 2011
- First Look
First Look: September 20
and a little understood provision in the federal tax code that is implemented at the state level, the Low-Income Housing Tax Credit (LIHTC). The relationship is complex because, while the federal government... View Details
Keywords: Sean Silverthorne
- 28 Aug 2007
- First Look
First Look: August 28, 2007
Describes how Royal DSM NV, an $8 billion dollar global corporation, leveraged information technology to enable a major corporate portfolio transformation between 2000 and 2006. Purchase this case: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=807167... View Details
Keywords: Martha Lagace
- 19 Nov 2014
- HBS Case
Marketing Marijuana
licenses grew in Colorado from 37 to 200, along with creation of 500 medical marijuana dispensaries. Most recreational buyers seemed to be casual users. In fact, for those six months, recreational marijuana accounted for 80 percent of the $25 million in View Details
- 06 Jul 2010
- Research & Ideas
Renewable Energy: Winds at Our Back?
When American energy entrepreneur Jim Gordon envisioned the first offshore wind farm lining the horizon a few miles off the coast of the eastern United States, he perhaps did not factor in blowback from almost every angle. Gordon's nearly 10-year battle to gain... View Details
- 07 Jul 2003
- Research & Ideas
The Organizational Model for Open Source
market, goods like education. If we are granting special tax privileges to organizations to produce software, we as a society are saying something about the nature of that good and the nature of the markets that create it. Q: What were... View Details
Keywords: by Mallory Stark
- 24 Jul 2013
- Op-Ed
Detroit Files for Bankruptcy: HBS Faculty Weigh In
Once the hub of American manufacturing, Detroit is in a long state of economic decline. The rubber finally hit the road last week, when the city filed for bankruptcy protection. The challenges ahead for those that call the Motor City home are daunting, from a... View Details
- 01 Oct 2020
- What Do You Think?
Are CEOs the Wrong Leaders for Stakeholder Capitalism?
encouraged to maximize profits, “Then have the boldness to levy taxes on the recipients of dividends to support the stakeholders you favor ” David Weaver reminded us of Prof. Bruce Scott’s belief that “Capitalism works, and works well,... View Details
Keywords: by James Heskett
- 05 Oct 2016
- What Do You Think?
Can the US Economy Regain the Growth and Prosperity of the Past?
that assume a 3.5 percent average growth rate over the next 10 years—something that would have profound implications for the global economy—largely through reductions in taxes and government regulation. Colleagues who have spent a lot... View Details
Keywords: by James Heskett
- 22 Mar 2016
- First Look
March 22, 2016
Acceptance of Morally Arbitrary Luck and Widespread Support for Classical Benefit-Based Taxation By: Weinzierl, Matthew C. Abstract—Public moral reasoning is shown to differ in three specific ways from what is conventionally assumed in modern optimal View Details
Keywords: Sean Silverthorne
- 21 Apr 2009
- First Look
First Look: April 21, 2009
http://harvardbusinessonline.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=807032 A Note on the Legal and Tax Implications of Founders' Equity Splits Harvard Business School Note 809-110 This note summarizes key legal and View Details
Keywords: Martha Lagace
- 18 Feb 2015
- First Look
First Look: February 18
Taxation Without Information: Deterrence and Self-Enforcement in the Value Added Tax By: Pomeranz, Dina Abstract—Claims that the VAT facilitates tax enforcement by generating paper trails on transactions... View Details
Keywords: Sean Silverthorne
- 12 Dec 2006
- First Look
First Look: December 12, 2006
foreign subsidiaries because of the tax costs associated with repatriating foreign income. Consistent with this hypothesis, firms that face higher repatriation tax burdens hold higher levels of cash, hold... View Details
Keywords: Martha Lagace
- 26 Jan 2016
- First Look
January 26, 2016
Political corruption governs the efficiency with which tax revenues are translated into infrastructure. The model predicts an inverted-U relationship between taxation and growth, with corruption reducing the optimal taxation level. We... View Details
Keywords: Sean Silverthorne
- 16 Sep 2008
- First Look
First Look: September 16, 2008
occasioned a debate over the appropriate regulatory and tax treatment of these funds. In particular, it has been argued that the tax exemption currently enjoyed by SWFs confers an advantage on these entities... View Details
- 21 Aug 2012
- First Look
First Look: August 21
Opportunities: Optimal Taxation when Children's Abilities Depend on Parents' Resources Authors:Alexander Gelber and Matthew Weinzierl Abstract Empirical research suggests that parents' economic resources affect their children's future earnings abilities. Optimal View Details
Keywords: Sean Silverthorne
- 27 Mar 2005
- Research & Ideas
Should I Pay the Bribe?
around the topic of extortion. "The Shakedown" looks at the conflicts faced by the owner of a software development center in Kiev. Pavlo Zhuk, the U.S.-based co-owner, is notified by his partner that their Kiev office has been visited by Ukraine View Details
Keywords: by Cynthia D. Churchwell
- 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