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  • All HBS Web  (1,792)
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  • 21 Apr 2009
  • First Look

First Look: April 21, 2009

http://harvardbusinessonline.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=807032 A Note on the Legal and Tax Implications of Founders' Equity Splits Harvard Business School Note 809-110 This note summarizes key legal and View Details
Keywords: Martha Lagace
  • 17 Apr 2012
  • First Look

First Look: April 17

responsibility for securing these materials.   Working PapersPayout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Abstract When corporate payout is taxed, internal equity (retained earnings) is... View Details
Keywords: Carmen Nobel
  • 17 Sep 2001
  • What Do You Think?

What Is “Business as Usual” After September 11?

this when she said "To be blunt, I am concerned about security in a way I have not been since the '70s. And I am prepared to put up with greater inconvenience and higher taxes (note taxes, not prices) to have more peace of mind.... View Details
Keywords: by James Heskett
  • 08 Sep 2003
  • Research & Ideas

A Bold Proposal for Investment Reform

recent Harvard Business Review article, "How the Quest for Efficiency Corroded the Market," proposes a number of radical remedies including tax breaks for long-term investors, the establishment of an investor's union, and making... View Details
Keywords: by Ann Cullen; Financial Services
  • 11 May 2015
  • Research & Ideas

A Road Map to Fix America’s Transportation Infrastructure

Any highway commuter who has wasted hours stuck in traffic can see the cracks in the United States' transportation system, as can any airline passenger who has been stranded overnight in an airport. Yet while many agree that the need for infrastructure change is... View Details
Keywords: by Dina Gerdeman; Transportation
  • 02 Jul 2015
  • Op-Ed

The Future of the Greek Economy

The view that "monetary sovereignty" independence could be used wisely does not take into account that the type of government that has driven Greece to the edge of the cliff is not the type of government that would enact the reforms Greece needs to grow,... View Details
Keywords: by Laura Alfaro, Dante Roscini & George Serafeim; Banking
  • 07 Oct 2008
  • First Look

First Look: October 7, 2008

in their degree of revealed credit constraints. Specifically, we analyze how these Americans spend their income tax refunds, using transaction-level data from a stored-value card product. Cardholders may choose among several View Details
Keywords: Martha Lagace
  • 22 May 2018
  • First Look

New Research and Ideas, May 22, 2018

exit, output, and R&D. Taxing the continued operation of incumbents can lead to sizable gains (of the order of 1.4% improvement in welfare) by encouraging exit of less productive firms and freeing up skilled labor to be used for... View Details
Keywords: Dina Gerdeman
  • 02 Mar 2010
  • First Look

First Look: March 2

discussed supporting innovation through a range of additional policy interventions, including tax credits, loan guarantees, IP policy, regulatory mandates, codes, and standards. It is critically important that these kinds of interventions... View Details
Keywords: Martha Lagace
  • 29 Jan 2013
  • First Look

First Look: Jan. 29

Publication:Journal of Public Economics Abstract We examine a prominent justification for capital income taxation: goods preferred by those with high ability ought to be taxed. In an environment where commodity taxes are allowed to be... View Details
Keywords: Sean Silverthorne
  • 11 Mar 2014
  • First Look

First Look: March 11

change initiatives-Predictability, Teaming and Open Communication, and Results Only Work Environment-that alter the structure and culture of work in ways that enable better work and better lives. August 2013 Tax Administration Review... View Details
Keywords: Sean Silverthorne
  • 05 Oct 2015
  • Research & Ideas

What Companies Should Not Do in the Next Banking Crisis

investments that keep them going.” In fact, companies cut their longer-term investments by 10 to 40 percent—an average of 17 percentage points more than shorter-term investments. In financial terms, that carries the same financial impact as if credit constraints caused... View Details
Keywords: by Michael Blanding; Banking
  • 03 Jun 2002
  • What Do You Think?

Are We Entering an Era of European Management Leadership?

the U.S. Third, to paraphrase Hutton, divert money that would otherwise be paid for management mega-salaries and mega-incentives to investments in technology. Of course, tax laws generally discourage the former in Europe anyway. But they... View Details
Keywords: by James Heskett
  • 03 Apr 2019
  • Book

Fintech's Game-Changing Opportunities for Small Business

In addition, there is a separate healthcare or benefits portal and taxes are often paid offline. Ask small businesses about their concerns and they often mention their worries about forgetting to make a quarterly payroll View Details
Keywords: by Martha Lagace; Banking; Financial Services
  • 10 Jan 2011
  • Research & Ideas

Is Groupon Good for Retailers?

sales tax can be complicated: if a customer pays $20 to eat food that costs $35 at a restaurant's menu prices, should the customer pay sales tax on $20 or $35? (In Massachusetts, the Department of Revenue... View Details
Keywords: by Carmen Nobel; Advertising; Technology
  • 21 Jun 2010
  • Research & Ideas

Strategy and Execution for Emerging Markets

institutional voids—in service of businesses or as stand-alone projects. Microsoft's investments in the development of China's software industry facilitated the development of its own business in the country. The job creation and tax... View Details
Keywords: by Martha Lagace
  • 17 Jul 2012
  • First Look

First Look: July 17

Management Review 53, no. 4 (2012) Abstract An abstract is unavailable at this time. Read the paper: http://sloanreview.mit.edu/the-magazine/2012-summer/53416/building-effective-business-relationships-in-china/ A Better Way to Tax U.S.... View Details
Keywords: Sean Silverthorne
  • 07 Mar 2000
  • Research & Ideas

Putting Health Care Consumers in the Driver’s Seat

of information among doctors, hospitals, patients, and providers; standardization of that information; evaluation of adjustments for the severity of illness of the patient; changes in the tax system to avoid discrimination against the... View Details
Keywords: by Staff; Health
  • 14 Jul 2006
  • Op-Ed

The Case for Consumer-Driven Medicaid

legislators who decline to raise taxes and, instead, attempt to control these costs, face three choices: Cut Medicaid expenses through reductions in enrollment, benefits, and provider reimbursement; cut other state expenditures for the... View Details
Keywords: by Regina E. Herzlinger
  • 20 Dec 2016
  • First Look

December 20, 2016

to State capacity. Survey respondents primed with negative views about business leaders want fewer meetings as well as higher taxes for the top 1% and more regulation. We also study how these effects change when subjects are... View Details
Keywords: Carmen Nobel
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