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  • All HBS Web  (1,985)
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    • News  (514)
    • Research  (1,073)
    • Events  (13)
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  • All HBS Web  (1,985)
    • People  (3)
    • News  (514)
    • Research  (1,073)
    • Events  (13)
    • Multimedia  (29)
  • Faculty Publications  (600)
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  • 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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Rotemberg, Julio J. "Perceptions of Equity and the Distribution of Income." Journal of Labor Economics 20, no. 2 (April 2002): 249–288.
  • 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
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Levi, Retsef, Elisabeth Paulson, and Georgia Perakis. "Optimal Interventions for Increasing Healthy Food Consumption Among Low Income Households." MIT Sloan Research Paper, No. 6053-19, November 2019.
  • 20 Jan 2012
  • Working Paper Summaries

Income Inequality and Social Preferences for Redistribution and Compensation Differentials

Keywords: by William R. Kerr
  • 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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Desai, M. A. "The Uneasy Marriage of Export Incentives and the Income Tax." Tax Policy and the Economy 15 (2001).
  • 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
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Kester, W. Carl. "Note on U.S. Taxation of Foreign-Source Corporate Income (TN)." Harvard Business School Teaching Note 293-009, March 1993.
  • 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
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Kester, W. Carl. "The Galaxy Dividend Income Growth Fund's Option Investment Strategies." Harvard Business School Spreadsheet Supplement 217-703, November 2016. (Revised November 2016.)
  • 2013
  • Other Unpublished Work

Differential Effects of Emergent and Scheduled Incoming Surgical Patients

By: Jillian Alexandra Berry
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Berry, Jillian Alexandra. "Differential Effects of Emergent and Scheduled Incoming Surgical Patients." 2013. (In Progress.)
  • 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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Mankiw, N. Gregory, and Matthew C. Weinzierl. "The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution." American Economic Journal: Economic Policy 2, no. 1 (February 2010): 155–176.
  • April 2001
  • Article

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

By: Luis M. Viceira
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Viceira, Luis M. "Optimal Portfolio Choice for Long-Horizon Investors with Nontradable Labor Income." Journal of Finance 56, no. 2 (April 2001): 433–470.
  • Article

What Is the Real Relationship between Income and Charitable Giving?

By: Robert McClelland and Arthur C. Brooks
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McClelland, Robert, and Arthur C. Brooks. "What Is the Real Relationship between Income and Charitable Giving?" Public Finance Review 32, no. 5 (September 2004): 483–497.
  • 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
  • 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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Hauser, Oliver P., Gordon T. Kraft-Todd, David Rand, Martin A. Nowak, and Michael I. Norton. "Invisible Inequality Leads to Punishing the Poor and Rewarding the Rich." Behavioural Public Policy 5, no. 3 (July 2021): 333–353.
  • 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
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Jachimowicz, Jon M., and Adam Eric Greenberg. "Lower Income Translates to Fewer Happy Experiences—Here Is How We Can Fix It." Character & Context (January 25, 2021). https://www.spsp.org/news-center/blog/jachimowicz-greenberg-wealth-happiness-inequalities.
  • 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
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Desai, Mihir A., Dhammika Dharmapala, and Monica Singhal. "Investable Tax Credits: The Case of the Low Income Housing Tax Credit." NBER Working Paper Series, No. 14149, June 2008.
  • 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
  • September 1983 (Revised June 1985)
  • Background Note

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

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Dearden, John. "Note on Income Recognition, Results of Operations, and Earnings per Share." Harvard Business School Background Note 184-038, September 1983. (Revised June 1985.)
  • 2000
  • Working Paper

The Uneasy Marriage of Export Incentives and the Income Tax

By: Mihir A. Desai and James R. Hines Jr.
Citation
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Desai, Mihir A., and James R. Hines Jr. "The Uneasy Marriage of Export Incentives and the Income Tax." Harvard Business School Working Paper, No. 01-029, October 2000.
  • 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
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Rouen, Ethan. "Income Inequality and the CEO Pay Ratio at TJX Cos." Harvard Business School Teaching Note 120-116, May 2020.
  • 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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Pozen, Robert C. "A Plan to Tax the Foreign Income of U.S. Companies." Bloomberg Businessweek (June 27, 2011).
  • May 2018
  • Article

The Amount and Source of Millionaires' Wealth (Moderately) Predicts Their Happiness

By: Grant Edward Donnelly, Tianyi Zheng, Emily Haisley and Michael I. Norton
Two samples of more than 4,000 millionaires reveal two primary findings. First, only at high levels of wealth—in excess of $8 million (Study 1) and $10 million (Study 2)—are wealthier millionaires happier than millionaires with lower levels of wealth, though these... View Details
Keywords: Income; Well-being; Happiness; Wealth; Money; Attitudes; Situation or Environment
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Donnelly, Grant Edward, Tianyi Zheng, Emily Haisley, and Michael I. Norton. "The Amount and Source of Millionaires' Wealth (Moderately) Predicts Their Happiness." Personality and Social Psychology Bulletin 44, no. 5 (May 2018): 684–699.
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