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- Faculty Publications (127)
Show Results For
- All HBS Web (192)
- Faculty Publications (127)
- 23 Nov 2010
- First Look
First Look: November 23
and the reforms recommended by the Commission. It summarizes recent trends in taxation by U.S. states and OECD nations, relating the empirical trends to tax theory. Finally, it engages the issue of... View Details
Keywords: Sean Silverthorne
- November 2002
- Background Note
Strategy and Sources of Motion Picture Finance, The
By: Mihir A. Desai, Gabriel J. Loeb and Mark Veblen
This case considers the alternative financing mechanisms for film financing, the evolution of film finance in the United States, and the nature of tax-motivated film financing in the United States and around the world. It develops the strategy driving motion picture... View Details
Keywords: Film Entertainment; Financial Instruments; Financial Strategy; Financing and Loans; Globalized Markets and Industries; Taxation; Motivation and Incentives; Competitive Strategy; Entertainment and Recreation Industry; United States
Desai, Mihir A., Gabriel J. Loeb, and Mark Veblen. "Strategy and Sources of Motion Picture Finance, The." Harvard Business School Background Note 203-007, November 2002.
- February 2013
- Article
Institutions and Venture Capital
By: Josh Lerner and Joacim Tag
We survey the literature on venture capital and institutions and present a case study comparing the development of the venture capital market in the United States and Sweden. Our literature survey underscores that the legal environment, financial market development,... View Details
Keywords: Venture Capital; Organizations; Taxation; Entrepreneurship; Financial Markets; United States; Sweden
Lerner, Josh, and Joacim Tag. "Institutions and Venture Capital." Industrial and Corporate Change 22, no. 1 (February 2013): 153–182.
- 2022
- Chapter
Fiscal Development under Colonial and Sovereign Rule
By: Ewout Frankema and Marlous van Waijenburg
This chapter explores differences in the making of a ‘modern’ fiscal state under colonial and sovereign rule. Focusing on African and Asian colonies (1820–1970) and their respective European metropoles, it argues that while the introduction of ‘modern’... View Details
Keywords: Fiscal Modernization; Colonial Rule; Economic History; Sovereign Finance; History; Taxation; Africa; Asia
Frankema, Ewout, and Marlous van Waijenburg. "Fiscal Development under Colonial and Sovereign Rule." In Global Taxation: How Modern Taxes Conquered the World, edited by Philipp Genschel and Laura Seelkopf, 67–98. Oxford: Oxford University Press, 2022.
- 30 Jan 2018
- First Look
January 30, 2018
Luck and Support for Classical Benefit-based Taxation By: Weinzierl, Matthew C. Abstract—U.S. survey respondents' views on distributive justice differ in two specific, related ways from what is conventionally assumed in modern optimal tax... View Details
Keywords: Sean Silverthorne
- November 2017
- Teaching Note
Amazon.com, 2016
By: John R. Wells and Gabriel Ellsworth
Teaching Note for HBS No. 716-402.
On January 28, 2016, Amazon announced record 2015 operating profits of $2.2 billion on $107 billion of sales, and the markets responded with cautious optimism. For years, founder and CEO Jeffrey Bezos had prioritized growth and... View Details
Keywords: Strategic Analysis; Retail; E-commerce; Amazon; Amazon.com; AmazonFresh; Jeff Bezos; Cloud Computing; Marketplaces; Streaming; E-reader Market; Digital Media; Mobile App; Online Retail; Shipping; Database; Tablet; Kindle; Kindle Fire; Smartphone; Delivery; Market Platforms; Two-Sided Platforms; Competition; Internet; Corporate Strategy; Online Advertising; Business Growth and Maturation; Business Model; Business Organization; For-Profit Firms; Film Entertainment; Games, Gaming, and Gambling; Music Entertainment; Television Entertainment; Profit; Revenue; Global Strategy; Multinational Firms and Management; Taxation; Business History; Human Resources; Resignation and Termination; Books; Human Capital; Working Conditions; Business or Company Management; Goals and Objectives; Growth and Development Strategy; Growth Management; Management Practices and Processes; Industry Growth; Industry Structures; Media; Distribution; Distribution Channels; Order Taking and Fulfillment; Infrastructure; Logistics; Product Development; Supply Chain; Supply Chain Management; Organizational Culture; Public Ownership; Work-Life Balance; Problems and Challenges; Labor and Management Relations; Strategy; Adaptation; Business Strategy; Competitive Strategy; Diversification; Expansion; Integration; Horizontal Integration; Vertical Integration; Hardware; Information Technology; Mobile Technology; Online Technology; Technology Networks; Technology Platform; Web; Web Sites; Price; Software; Marketing; Marketing Strategy; Working Capital; Customer Focus and Relationships; Customer Value and Value Chain; Retail Industry; Advertising Industry; Distribution Industry; Electronics Industry; Entertainment and Recreation Industry; Information Technology Industry; Manufacturing Industry; Motion Pictures and Video Industry; Music Industry; Publishing Industry; Shipping Industry; Technology Industry; Video Game Industry; Web Services Industry; United States; Washington (state, US); Seattle
- 2014
- Working Paper
Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement
By: Paul Carrillo, Dina Pomeranz and Monica Singhal
Reducing tax evasion is a key priority for many governments, particularly in developing countries. A growing literature has argued that the ability to verify taxpayer self-reports against reports from third parties is critical for modern tax enforcement and the growth... View Details
Carrillo, Paul, Dina Pomeranz, and Monica Singhal. "Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement." Harvard Business School Working Paper, No. 15-026, October 2014. (R&R at AEJ Applied. Note: Previously circulated as "Tax Me if You Can: Firm Misreporting Behavior and Evasion Substitution.")
- 02 Mar 2007
- What Do You Think?
What Is the Government’s Role in US Health Care?
Summing Up This month's exchange of ideas regarding U.S. healthcare reform ranged far and wide. Some of us were interested primarily in the issue of cost escalation and how to contain it. Others addressed issues of quality. For still others, it was a matter of... View Details
- 26 Jan 2016
- First Look
January 26, 2016
entrepreneurial channel using data from the Longitudinal Business Database of the U.S. Census Bureau. The marginal effect of taxation for growth for a state at the 10th or 25th percentile of corruption is... View Details
Keywords: Sean Silverthorne
- April 2018
- Article
The Power of Voice in Stimulating Morality: Eliciting Taxpayer Preferences Increases Tax Compliance
By: Cait Lamberton, Jan-Emmanuel De Neve and Michael I. Norton
Decisions about paying taxes represent one of the most common moral quandaries faced by citizens. In the
present research, we argue that taxpayer compliance can be raised by increasing “voice”: allowing taxpayers
to express non-binding preferences about the way their... View Details
Keywords: Morality; Public Policy; Ethics; Moral Sensibility; Taxation; Policy; Attitudes; Governance Compliance
Lamberton, Cait, Jan-Emmanuel De Neve, and Michael I. Norton. "The Power of Voice in Stimulating Morality: Eliciting Taxpayer Preferences Increases Tax Compliance." Special Issue on Marketplace Morality. Journal of Consumer Psychology 28, no. 2 (April 2018): 310–328.
- 2009
- Working Paper
Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
By: Dhammika Dharmapala, C. Fritz Foley and Kristin J. Forbes
This paper analyzes the impact on firm behavior of the Homeland Investment Act of 2004, which provided a one-time tax holiday for the repatriation of foreign earnings by U.S. multinationals. The analysis controls for endogeneity and omitted variable bias by using... View Details
Keywords: Investment; Multinational Firms and Management; Government Legislation; Taxation; Business and Shareholder Relations; Behavior; United States
Dharmapala, Dhammika, C. Fritz Foley, and Kristin J. Forbes. "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act." NBER Working Paper Series, No. 15023, June 2009.
- June 2011
- Article
Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
By: Dhammika Dharmapala, C. Fritz Foley and Kristin J. Forbes
This paper analyzes the impact of the Homeland Investment Act of 2004, which provided a one-time tax holiday for the repatriation of foreign earnings and thereby reduced the cost to U.S. multinationals of accessing a source of internal capital. Lawmakers and lobbyists... View Details
Keywords: Investment; Performance Effectiveness; Code Law; Taxation; Cost; Capital; Financial Strategy; Research and Development; Governing Rules, Regulations, and Reforms; Business and Shareholder Relations; United States
Dharmapala, Dhammika, C. Fritz Foley, and Kristin J. Forbes. "Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act." Journal of Finance 66, no. 3 (June 2011): 753–787.
- 02 Jul 2018
- Research & Ideas
Corporate Tax Cuts Don't Increase Middle Class Incomes
University professors Suresh Nallareddy and Juan Carlos Suárez Serrato, analyze data created by tax filings to compare effects on workers at varying compensation levels in different US states with and without tax cuts. The result: Tax... View Details
Keywords: by Roberta Holland
- 22 Apr 2014
- First Look
First Look: April 22
decision-making is limited. Exploiting exogenous variation in state compulsory schooling laws in both standard and two-sample instrumental variable strategies, we show education increases financial market participation, measured by... View Details
Keywords: Sean Silverthorne
- June 2011 (Revised September 2011)
- Case
Tough Choices for the Illinois Pension System
By: Robert C. Pozen and Brij S. Khurana
This case describes the precarious fiscal situation of the Illinois public pension system in the spring of 2009 and the accounting of pension plans by non-federal municipalities more generally. In February 2009, in the midst of a recession, recently-appointed Governor... View Details
Keywords: Budgets and Budgeting; Financial Crisis; Financial Liquidity; Annuities; Financial Management; Financing and Loans; Taxation; Strategic Planning; Problems and Challenges; Illinois
Pozen, Robert C., and Brij S. Khurana. "Tough Choices for the Illinois Pension System." Harvard Business School Case 311-139, June 2011. (Revised September 2011.)
- Web
Topics - HBS Working Knowledge
Standards (4) State Ownership (1) Status and Position (9) Stock Options (2) Stocks (11) Strategic Planning (17) Strategy (432) Success (15) Supply Chain Management (19) Supply Chain (61) Supply and Industry (19) System Shocks (4) System... View Details
- 11 Sep 2018
- First Look
New Research and Ideas, September 11, 2018
theory the classical logic of benefit‐based taxation in which an individual's benefit from the activities of the state is tied to his or her income‐earning ability. First‐best optimal policy is characterized... View Details
Keywords: Dina Gerdeman
- Web
Business History - Faculty & Research
Ultimately, the Godcharles ruling enshrined the specialness of workingmen's labor contracts and rejected the use of equity principles to justify contract regulations, but the controversy also informed future labor strategies, especially the turn to View Details
- 22 Feb 2018
- Book
The New History of American Capitalism
seemed to neatly divide politics and markets, states and economies. "The new history of American capitalism targets the lived experience of people and groups as they assimilate—and reshape—the political economy they engage" The... View Details
Keywords: Manufacturing
- Web
Historical Data & Sources - Business History
Organization of the United Nations, Yearbook of Food and Agricultural Statistics , various years Institut International d’Agriculture, Annuaire International de Statistique Agricole , various years. Notes: United States coffee production... View Details