Effective Tax Rate - Publications - Faculty & Research

09 Apr 2012
Research & Ideas

Who Sways the USDA on GMO Approvals?

whether the effect of third-party stakeholders on the USDA has an effect on other agencies or other policy issues. Conceivably, the same findings could hold true for other agencies: for example, the... View Details

Keywords: by Michael Blanding; Food & Beverage; Biotechnology; Agriculture & Agribusiness

15 Apr 2014
First Look

First Look: April 15

Institutional Logics By: Ioannou, Ioannis, and George Serafeim Abstract—We explore the impact of corporate social responsibility (CSR) ratings on sell-side analysts' assessments of firms' future financial performance. We suggest that when... View Details

Keywords: Sean Silverthorne

02 Apr 2019
First Look

New Research and Ideas, April 2, 2019

forthcoming Review of Accounting Studies The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews By: Duro, Miguel, Jonas Heese, and Gaizka Ormazabal Abstract—This paper studies the View Details

Keywords: Dina Gerdeman

06 Jun 2013
Working Paper Summaries

Do Strict Capital Requirements Raise the Cost of Capital? Banking Regulation and the Low Risk Anomaly

Keywords: by Malcolm Baker & Jeffrey Wurgler; Banking; Financial Services

Research Summary

Reforming Social Science

By: Max H. Bazerman

Social science research affects all of us. When researchers learned organ donation rates are higher in countries where human organs are automatically available for donation unless you specifically “opt-out” of the system, as opposed to countries like the U.S., where... View Details

19 Jul 2017
Research & Ideas

Why Government 'Nudges' Motivate Good Citizen Behavior

individuals filed their taxes. That simple intervention led to an increase of 1.53 students enrolled in college for every $1,000 spent on the program. The next most effective method, providing monthly stipends to students, led to only a... View Details

Keywords: by Michael Blanding

08 Mar 2021
In Practice

COVID Killed the Traditional Workplace. What Should Companies Do Now?

A year ago, COVID-19 forced many companies to send employees home—often with a laptop and a prayer. Now, with COVID cases subsiding and vaccinations rising, the prospect of returning to old office routines appears more possible. But will employees want to flock back to... View Details

Keywords: by Dina Gerdeman

Web

Community College Report - Managing the Future of Work

more relevant and effective in three areas: training and education aligned with industry needs, commitments to hire community college students, and sharing of data on the supply and demand for talent. Read the Report Executive Summary... View Details

25 Jan 2021
Book

In a Nutshell, Why American Capitalism Succeeded

How did the United States become the world’s center of business growth following its founding in 1776? Surely a number of nations had powerful natural resources, stable financial and legal institutions, and dynamic entrepreneurs over that same span. Why was American... View Details

Keywords: by Sean Silverthorne; Manufacturing

16 Jan 2018
Blog Post

How Can I Prepare to Apply for Financial Aid at HBS?

at Shad (our gym) - the Cost of Attendance covers only modest entertainment/social costs and does not have an allowance for significant leisure travel. 5. Collect the forms you’ll need to submitDomestic students will be asked to submit their federal View Details

03 Apr 2012
First Look

First Look: April 3

managerial performance, found that managers higher in metacognitive cultural intelligence (CQ) were rated as more effective in intercultural creative collaboration by managers from other cultures. Study 2, a... View Details

Keywords: Carmen Nobel

10 Dec 2021
Research & Ideas

Truth Be Told: Unpacking the Risks of Whistleblowing

of these frivolous tips. Regulators and politicians are more willing to talk about laws prohibiting retaliation. But we can show that it’s very difficult to prevent retaliation just with provisions that say you are not allowed to retaliate. Ultimately, the most View Details

Keywords: by April White

18 Mar 2013
HBS Case

HBS Cases: LEGO

birth rates declined, children had less time to play and not much interest in toys that didn't offer instant gratification. "These changes did not play well to our strengths," observed current CEO Jørgen Vig Knudstorp in the... View Details

Keywords: by Maggie Starvish; Entertainment & Recreation

13 Oct 2015
First Look

October 13, 2015

that save their firms cash taxes. Their firms altered payout policies in 2012, distributing $8 billion in special and accelerated dividends, to save shareholders nearly $700 million in taxes. Further, each tax-minded executive reduces a firm's cash View Details

Research Summary

Papers in progress

“The ‘Carbon Club’: Oil Companies, Climate Change & the Shaping of Public Policy”. Conspiracy theories abound, but the roles of the major oil companies in influencing public policy on climate change remain largely obscure. This... View Details

03 Mar 2023
Research & Ideas

When Showing Know-How Backfires for Women Managers

demonstrate their capabilities before an audience. But this can be dangerous: Feldberg found that when women put off private office tasks such as strategic planning or data analysis, their departments’ profits and customer service ratings... View Details

Keywords: by Kara Baskin; Retail; Consumer Products

03 Jan 2007
First Look

First Look: January 3, 2007

Bureau's Longitudinal Business Database. The comprehensive micro-data allow us to study how both the entry rate and the distribution of entry sizes for new startups responded to changes in banking competition. Moreover, we distinguish the... View Details

Keywords: Sean Silverthorne

24 Jan 2005
Research & Ideas

Rethinking Activity-Based Costing

earlier—the fact that surveyed employees respond as if their practical capacity were always fully utilized. The Impact of Practical Capacity This table shows the effect on cost assignment when we use rates... View Details

Keywords: by Robert S. Kaplan & Steven R. Anderson

Web

Topics - HBS Working Knowledge

Derivatives and Swaps (1) Credit (8) Crime and Corruption (43) Crisis Management (51) Cross-Cultural and Cross-Border Issues (23) Culture (10) Currency Exchange Rate (3) Currency (12) Curriculum and Courses (2) Customer Focus and... View Details

21 Jul 2021
Research & Ideas

What Does an ESG Score Really Say About a Company?

Receiving more information can clarify the complex, but not when it comes to environmental, social, and governance (ESG) scores. A recent study shows that the more information a company discloses about its ESG practices, the more rating agencies disagree on how well... View Details

Keywords: by Kristen Senz

Publications