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July 2021
Article

Invisible Inequality Leads to Punishing the Poor and Rewarding the Rich

By: Oliver P. Hauser, Gordon T. Kraft-Todd, David Rand, Martin A. Nowak and Michael I. Norton

Four experiments examine how the lack of awareness of inequality affects behaviour towards the rich and poor. In Experiment 1, participants who became aware that wealthy individuals donated a smaller percentage of their income switched from rewarding the wealthy to... View Details

Keywords: Income Transparency; Income; Wealth; Equality and Inequality; Knowledge; Behavior; Outcome or Result; Society; Policy

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March 1993
Teaching Note

Note on U.S. Taxation of Foreign-Source Corporate Income (TN)

By: W. Carl Kester

Teaching Note for (9-292-101). View Details

Keywords: Taxation; United States

November 2016 (Revised November 2016)
Supplement

The Galaxy Dividend Income Growth Fund's Option Investment Strategies

By: W. Carl Kester

Keywords: Options; Option Contract; Option Pricing; Derivatives; Mutual Funds; Call Options; Put Options; Stock Options; Risk and Uncertainty; Volatility; Financial Services Industry; United States

April 2002
Article

Perceptions of Equity and the Distribution of Income

By: Julio J. Rotemberg

Keywords: Perception; Equity; Compensation and Benefits

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2019
Working Paper

Optimal Interventions for Increasing Healthy Food Consumption Among Low Income Households

By: Retsef Levi, Elisabeth Paulson and Georgia Perakis

The federal government currently spends over $100 billion per year on policies aimed to increase fruit and vegetable (FV) consumption among low income households. These include price-, nutrition education-, and access-related interventions. Currently, the government... View Details

Keywords: Bi-level Optimization; Optimal Subsidies; Public Policy; Food Policy; Central Planner; Government Administration; Poverty; Food; Nutrition

2001
Article

The Uneasy Marriage of Export Incentives and the Income Tax

By: M. A. Desai

Keywords: Taxation; Motivation and Incentives

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April 2001
Article

Optimal Portfolio Choice for Long-Horizon Investors with Nontradable Labor Income

By: Luis M. Viceira

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Article

What Is the Real Relationship between Income and Charitable Giving?

By: Robert McClelland and Arthur C. Brooks

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2013
Other Unpublished Work

Differential Effects of Emergent and Scheduled Incoming Surgical Patients

By: Jillian Alexandra Berry

Research Summary

Business and Low Income Sectors: The Creation of Economic and Social Value

In the last three decades, innovative commercial solutions have emerged in developing nations focusing on providing effective responses to the hugely underserved needs of low-income populations, both as consumers as well as active participants in productive value... View Details

19 Aug 2009
Working Paper Summaries

The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution

Keywords: by N. Gregory Mankiw & Matthew Weinzierl

2000
Working Paper

The Uneasy Marriage of Export Incentives and the Income Tax

By: Mihir A. Desai and James R. Hines Jr.

January 25, 2021
Blog Post

Lower Income Translates to Fewer Happy Experiences—Here Is How We Can Fix It

By: Jon M. Jachimowicz and Adam Eric Greenberg

Can money actually buy happiness? Research shows that having more money makes people evaluate their lives more favorably (what researchers call “life satisfaction”). Surprising as it may seem, whether money leads to greater life satisfaction because it makes people... View Details

Keywords: Life Satisfaction; Social Justice; Money; Happiness; Satisfaction; Well-being

February 2010
Article

The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution

By: N. Gregory Mankiw and Matthew C. Weinzierl

Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis answers this question in the affirmative. Moreover, a plausible parameterization using data on height and wages implies a... View Details

Keywords: Taxation; Wages; Personal Characteristics

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September 1983 (Revised June 1985)
Background Note

Note on Income Recognition, Results of Operations, and Earnings per Share

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2008
Working Paper

Investable Tax Credits: The Case of the Low Income Housing Tax Credit

By: Mihir A. Desai, Dhammika Dharmapala and Monica Singhal

The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs "investable" tax credits to spur production of low-income rental housing. While it has grown into the largest source of new affordable housing in the U.S. and its... View Details

Keywords: Investment; Governing Rules, Regulations, and Reforms; Taxation; Housing; Renting or Rental; United States

May 2020
Teaching Note

Income Inequality and the CEO Pay Ratio at TJX Cos

By: Ethan Rouen

Teaching Note for HBS No. 120-063. View Details

March 1993 (Revised November 1993)
Teaching Note

Taxing Situations: Two Cases on Income Taxes and Financial Reporting TN

By: William J. Bruns Jr.

Teaching Note for (9-191-071). View Details

Keywords: Taxation; Financial Reporting

June 27, 2011
Article

A Plan to Tax the Foreign Income of U.S. Companies

By: Robert C. Pozen

Keywords: Taxation; Money; Business Ventures; United States

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July 1996
Article

A New Statement of Financial Performance in 1997: The Comprehensive Income Approach

By: David F. Hawkins

Keywords: History; Money; Performance; Finance

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