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  • 25 Sep 2018
  • First Look

New Research and Ideas, September 25, 2018

Taxation and Innovation in the 20th Century By: Akcigit, Ufuk, John Grigsby, Tom Nicholas, and Stefanie Stantcheva Abstract—This paper studies the effect of corporate and personal taxes on innovation in the United States over the 20th... View Details
Keywords: Dina Gerdeman
  • 21 Oct 2014
  • First Look

First Look: October 21

cross-sectional empirical evidence is most persuasive in favor of agency considerations. Studies centered on the May 2003 dividend tax cut confirm that differences in the taxation of dividends and capital gains have only a second-order... View Details
Keywords: Sean Silverthorne
  • 2017
  • Chapter

Entrepreneurship, Policy, and the Geography of Wind Energy

By: Geoffrey Jones
This study examines the geography of the global wind energy industry before 2000. Between 1980 and 2000, the global generating capacity of wind power grew from 13 megawatts to 17,400 megawatts, but two-thirds of that capacity was in Denmark, Germany, Spain, and the... View Details
Keywords: Wind Power; Business And Government; Renewable Energy; Entrepreneurship; Geography; Business and Government Relations; Policy; Business History; Energy Industry; Green Technology Industry; Asia; Europe; United States
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  • 15 May 2018
  • First Look

New Research and Ideas, May 15, 2018

"millions of people living and working in space." Elon Musk, founder of SpaceX, has laid out plans to build a city of a million people on Mars within the next century. Both Neil deGrasse Tyson and Peter Diamandis have been given View Details
Keywords: Dina Gerdeman
  • May 1991 (Revised December 1994)
  • Case

State of Connecticut Municipal Swap

By: Andre F. Perold
The state of Connecticut wants to raise $325 million of long-term fixed-rate debt. One alternative is to do this synthetically--issue long-term variable rate debt and enter into an interest rate swap. The case is a vehicle for analyzing various floating rate structures... View Details
Keywords: Borrowing and Debt; Credit Derivatives and Swaps; Interest Rates; Taxation; Management Analysis, Tools, and Techniques; Risk and Uncertainty; New England
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  • November 1992 (Revised December 1994)
  • Case

BEA Associates: Enhanced Equity Index Funds

By: Andre F. Perold
BEA's enhanced index fund product uses derivatives and cash market securities to find the most efficient way to "track an index." The considerations involve transaction costs, custodial fees, withholding taxes on dividends, and fees from securities lending. In this... View Details
Keywords: Credit Derivatives and Swaps; Investment Portfolio; Management; Investment Banking; Competitive Advantage; Cost Management
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  • 05 Mar 2019
  • First Look

New Research and Ideas, March 5, 2019

Monroe Abstract— Why do regimes allow some low-income business owners to avoid taxes by operating informally? Electoral incentives are central to prevailing explanations of governments’ forbearance of informal enterprise. Yet many... View Details
Keywords: Dina Gerdeman
  • Web

Publications - Faculty & Research

gilt) market. When the new government announced the largest tax cuts the U.K. had seen in half a century,... View Details Keywords: Financial Crisis ; Macroeconomics ; Assets ; Asset Management ; Borrowing and Debt ; Corporate Finance ;... View Details
  • 29 Jan 2019
  • First Look

New Research and Ideas, January 29, 2019

endowments, mergers, and limited liability. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55499 January 2019 Health Affairs Decreases In Readmissions Credited to Medicare's Program to Reduce Hospital Readmissions Have... View Details
Keywords: Dina Gerdeman
  • 01 May 2007
  • First Look

First Look: May 1, 2007

Walker, who has been credited as the first self-made African-American woman millionaire, created a hair-care empire after years spent as a laundress in St. Louis, Missouri. Decades before the Civil Rights movement, her company gave... View Details
Keywords: Sean Silverthorne
  • Web

Giving - Alumni

charitable income tax deduction for its mean fair market value on the date of the gift and avoid capital gains tax. To ensure proper crediting of your gift, please use our online form to notify us of your... View Details
  • 24 Jan 2024
  • Op-Ed

Why Boeing’s Problems with the 737 MAX Began More Than 25 Years Ago

older airplane models at the expense of all-new aircraft. Secondly, in 2001 Condit moved Boeing’s headquarters from its original home in Seattle to Chicago—all to gain $60 million in state and local tax View Details
Keywords: by Bill George; Air Transportation; Transportation; Aerospace
  • 2015
  • Working Paper

The Impact of Funds: An Evaluation of CDC 2004-12

By: Josh Lerner, Ann Leamon, Steve Dew and Dong Ik Lee
CDC was founded in 1948 as part of the U.K. government's efforts to develop the economic resources of Britain's remaining colonies. Since then, CDC has pursued a series of strategies to "do good without losing money," as its original mission was phrased. Its approach... View Details
Keywords: Investment Funds; Great Britain
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  • 24 Jun 2008
  • First Look

First Look: June 24, 2008

developmental and foreign policy goals. Specifically, we argue that tax credits for companies, and tax breaks for individuals, can be used to incentivize productive investments... View Details
Keywords: Martha Lagace
  • June 2025
  • Case

TfL Pension Fund and the 2022 Gilt Market Crisis

By: Emil N. Siriwardane, Vincent Dessain, Emer Moloney and Carlota Moniz
On September 27, 2022, Padmesh Shukla, CIO of the Transport for London (TfL) Pension Fund, was keeping a careful eye on the turmoil in the U.K. sovereign bond (or gilt) market. When the new government announced the largest tax cuts the U.K. had seen in half a century,... View Details
Keywords: Financial Crisis; Macroeconomics; Assets; Asset Management; Borrowing and Debt; Corporate Finance; Capital Markets; Equity; Public Equity; Private Equity; Financial Liquidity; Financial Instruments; Debt Securities; Credit Derivatives and Swaps; Bonds; Stocks; Financial Strategy; Interest Rates; Governance; Governing and Advisory Boards; Crisis Management; Resource Allocation; Investment; Financial Services Industry; United Kingdom; England; London; Europe
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  • 24 Feb 2009
  • First Look

First Look: February 24, 2009

and has a more positive relationship to performance for organizations that perform more complex tasks. The theoretical and practical implications of these findings are discussed. Download the paper: http://www.hbs.edu/research/pdf/08-002.pdf   Cases & Course... View Details
Keywords: Martha Lagace
  • Web

Ways to Give Today - Alumni

use the legal name, federal tax ID number, and address listed below. To ensure proper gift crediting and use, please email us about your gift recommendation for HBS . Legal Name : President and Fellows of... View Details
  • 07 Apr 2009
  • First Look

First Look: April 7, 2009

  Working PapersSecuring Jobs or the New Protectionism? Taxing the Overseas Activities of Multinational Firms Author:Mihir A. Desai Publication:(Forthcoming in Tax Notes) Abstract View Details
Keywords: Martha Lagace
  • 22 Apr 2014
  • First Look

First Look: April 22

more profitable lending, their power is muted by both deferred compensation and the limited liability typically enjoyed by credit officers. Second, we present direct evidence that incentive contracts distort judgment and beliefs, even... View Details
Keywords: Sean Silverthorne
  • 28 Apr 2009
  • First Look

First Look: April 28, 2009

Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment Authors:Mihir Desai and Dhammika Dharmapala Publication:National Tax Journal (forthcoming) Abstract This paper reviews recent evidence... View Details
Keywords: Martha Lagace