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Show Results For
- All HBS Web
(273)
- News (60)
- Research (158)
- Events (2)
- Multimedia (2)
- Faculty Publications (50)
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- 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
- 02 Mar 2007
- What Do You Think?
What Is the Government’s Role in US Health Care?
creativity they deserve? For example, to combat opposition to a tax increase, could tax credits for later use (when savings kick in) be issued to individuals and businesses in... 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
- 29 Jan 2008
- First Look
First Look: January 29, 2008
Entrepreneurship Author:Ramana Nanda Abstract This paper examines the extent to which the positive relationship between personal wealth and entry into entrepreneurship is due to financing constraints. I exploit a tax reform and use unique... View Details
Keywords: Martha Lagace
- 09 Jan 2024
- Research & Ideas
Could Clean Hydrogen Become Affordable at Scale by 2030?
Hydrogen is poised to move from the sidelines of global clean energy as the industry learns to produce it more efficiently and at lower cost, according to newly published research led by Gunther Glenk, a climate fellow with Harvard Business School's Institute for the... View Details
- 15 Jan 2019
- First Look
New Research and Ideas, January 15, 2019
reducing tax revenues. Unable or unwilling to raise tax rates, cities cut public spending, especially in education, to meet a tighter budget constraint. While the fall in tax... View Details
Keywords: Dina Gerdeman
- 01 Oct 2001
- Research & Ideas
How To Make Restructuring Work for Your Company
restructuring process be managed and the many barriers to restructuring overcome so that as much value is created as possible? 3. Marketing. How should the restructuring be explained and portrayed to investors so that value created inside the company is fully View Details
Keywords: by Stuart C. Gilson
- 09 Dec 2002
- Research & Ideas
Unilever—A Case Study
many foreign firms have experienced significant and sustained problems in the United States, though it is also possible to counter such reports with case studies of sustained success. 8 During the 1990s a series of aggregate studies using View Details
- 05 Jun 2009
- What Do You Think?
What Does Slower Economic Growth Really Mean?
modest increases in both productivity and jobs.) It also means, even without a change in tax rates, a larger tax base. This is important to the extent that it is a major component of a government's plan to... View Details
- 07 Jul 2008
- Research & Ideas
Innovation Corrupted: How Managers Can Avoid Another Enron
or fail to analyze the utter breakdown in board governance and Enron's internal controls, and the failure of credit rating agencies to blow the whistle," he says. "They also overlook the collusion of investment banks in... View Details
- 10 Nov 2009
- First Look
First Look: Nov. 10
rubber markets during the boom years of 1870-1910 shows that the government generated 1.3% of GDP through an export tax on rubber but that it could have generated 4.7% in total, had the government set the tariff at the optimal level.... View Details
Keywords: Martha Lagace
- 19 Jul 2017
- Research & Ideas
Why Government 'Nudges' Motivate Good Citizen Behavior
credits were almost negligible in tipping the scale. “When we are making the decision whether to go to college, it’s not staring us in the face that we will get a tax credit,” Beshears says. “So, it’s not... View Details
Keywords: by Michael Blanding
- 18 Jun 2020
- Research & Ideas
What Is an "Essential" Purchase for a Low-Income Family?
purchases, but there are fewer items that fit within the permissible categorization of 'necessary' in the first place," they write. To illustrate, take the case of the gift card experiment. Participants were shown two gift cards that would be given away: a $100... View Details
Keywords: by Rachel Layne
- 06 Nov 2008
- Op-Ed
Selling Out The American Dream
dreams. But these same politicians are consistently unwilling to raise taxes when required. The massive budget deficits run up during the last eight years of war (now projected at 3.8 percent of GDP in 2009) reflect a Federal government... View Details
Keywords: by John Quelch
- 23 Jun 2008
- Research & Ideas
Innovative Ways to Encourage Personal Savings
support every low- to moderate-income family, says Tufano. Beyond valuable programs like Social Security, tax breaks for savers, or auto-enrollment initiatives, there are more innovative and exciting projects: Prize-linked savings... View Details
- 29 Apr 2013
- Research & Ideas
Are First-Time Buyers Left Out of Real Estate’s Rebound?
So on the one hand, the political policy is to extend credit; on the other, the government-owned enterprises (Fannie and Freddie Mac) are trying to narrow the credit box because they so afraid of incurring a loss. Q: View Details
- 04 Aug 2009
- First Look
First Look: August 4
Working PapersThe Impact of Private Equity Ownership on Corporate Tax Avoidance Authors:Brad Badertscher, Sharon P. Katz, and Sonja Olhoft Rego Abstract This study investigates how private equity ownership affects corporate View Details
Keywords: Martha Lagace
- 01 Apr 2019
- What Do You Think?
Does Our Bias Against Federal Deficits Need Rethinking?
created as tax revenues fail to keep up with expenditures. At some point, one rarely experienced in the United States, investors may become unwilling to fuel deficits with further loans. The result: a government’s View Details
Keywords: by James Heskett
- 03 Apr 2017
- What Do You Think?
How About Investing in Human Infrastructure?
bet on industry’s ability to close the human development gap through investment tax credits. As he put it, “What if companies were given a tax credit for each non-executive... View Details