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- All HBS Web (109)
- Faculty Publications (12)
Show Results For
- All HBS Web (109)
- Faculty Publications (12)
- 07 Jun 2016
- First Look
June 7, 2016
discontinuity design that facilitates sharper identification of treatment effects, we find a significant and discontinuous increase in tax avoidance following Russell 2000 inclusion. The tax avoidance... View Details
Keywords: Sean Silverthorne
- 01 Sep 2005
- News
Making History, Starting Over
was known as the “sick man” of Europe, with lumbering state-owned enterprises, high unemployment, and a crushing top marginal tax rate of 93 percent. In an ominous sign of the... View Details
- 17 May 2011
- First Look
First Look: May 17
income taxation. I show analytically how age dependence improves policy on both the intratemporal and intertemporal margins. I use detailed numerical simulations, calibrated with data from the U.S. PSID, to generate robust policy... View Details
Keywords: Sean Silverthorne
- Web
Supplemental Financial Information - Annual Report 2019
Financials Supplemental Financial Information 1ms page 1 of 2 Revenues HBS funds its operations with cash from three primary sources: MBA tuition and fees, earned income (from Executive Education, Publishing, and Online), and... View Details
- 18 Mar 2008
- First Look
First Look: March 18, 2008
how these Americans spend their income tax refunds, using transaction-level data from a stored-value card product. Card-holders may choose among several tax settlement and loan... View Details
Keywords: Martha Lagace
- 26 Jun 2007
- First Look
First Look: June 26, 2007
US outbound FPI and FDI, this paper analyzes whether the composition of US outbound capital flows reflect efforts to bypass home country tax regimes and weak host country investor protections. The cross-country analysis indicates that a... View Details
Keywords: Martha Lagace
- 26 Feb 2008
- First Look
First Look: February 26, 2008
order to smooth earnings (Graham, Harvey and Rajgopal, 2005). We estimate that marketing actions can be used to boost quarterly net income by up to 20% depending on the depth of promotion. But there is a price to pay, with the cost in the... View Details
Keywords: Martha Lagace
- 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 View Details
Keywords: Martha Lagace
- 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... View Details
Keywords: by George Serafeim
- 03 Jul 2012
- Research & Ideas
HBS Faculty on Supreme Court Health Care Ruling
the average expenses of the sick enrolled in state high-risk pools ranged from $8,000 to $24,000. Even the top 10 percent of taxpayers, with incomes over $110,000, could barely afford these sums. Sick people... View Details
- 04 Aug 2014
- Op-Ed
Why Small-Business Lending Is Not Recovering
sheets, use sparse tax returns, and keep inadequate income statements. Community banks have traditionally placed greater emphasis on relationships with borrowers in their underwriting processes, but these... View Details
- 03 Mar 2008
- First Look
First Look: March 4, 2008
avoidance activities advance shareholder interests? This paper tests alternative theories of corporate tax avoidance that yield distinct predictions on the valuation of corporate tax avoidance. Unexplained... View Details
Keywords: Martha Lagace
- 15 May 2012
- First Look
First Look: May 15
tax rates at high incomes are lower than in standard analysis and closer to those observed in policy. Download the paper: http://www.hbs.edu/research/pdf/12-064.pdf Cases... View Details
Keywords: Carmen Nobel
- 16 Aug 2016
- First Look
August 16, 2016
would recommend. Related, a similar share prefer a classical benefit-based logic for the assignment of taxes over the conventional logic of diminishing marginal social welfare. Moreover, these two views are... View Details
Keywords: Sean Silverthorne
- 02 Feb 2010
- First Look
First Look: Feb. 2
employers, ISO adopters had higher growth rates for sales, employment, payroll, and average annual earnings. Injury rates declined slightly for ISO 9001 adopters, although... View Details
Keywords: Martha Lagace
- 23 Aug 2004
- Research & Ideas
New Challenges for Long-Term Investors
money instrument matures, and there is no [guarantee] that rates will stay the same over time. That is, short-dated fixed income instruments are subject to "reinvestment risk" (or, "interest... View Details
Keywords: by Ann Cullen
- 14 May 2013
- First Look
First Look: May 14
(vertical integration) benchmark, whenever the marginal product yields higher profits per consumer exposure relative to the average product. Third, the effect of platform competition on search diversion... View Details
Keywords: Sean Silverthorne
- 21 Apr 2009
- First Look
First Look: April 21, 2009
Working PapersHow Firms Respond to Being Rated (revised) Authors:Aaron K. Chatterji and Michael W. Toffel Abstract While many rating systems seek to help buyers overcome information asymmetries when making... View Details
Keywords: Martha Lagace
- Web
Supplemental Financial Information - Annual Report 2014
revenue growth in fiscal 2014. As a result, despite incurring higher expenses and making significant growth-focused investments, each group provided important income contributions to the School’s operations for the year. The School’s... View Details
- 02 Feb 2016
- First Look
February 2, 2016
decompose the productivity decrease that arises from taxation, we estimate that 40% is due to the lower net wage and the remaining 60% to tax aversion. This tax aversion affects labor supply more on the... View Details
Keywords: Sean Silverthorne