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Show Results For
- All HBS Web
(1,792)
- People (2)
- News (516)
- Research (947)
- Events (10)
- Multimedia (43)
- Faculty Publications (552)
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- 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
- 25 May 2016
- Research & Ideas
How Consumers and Businesses are Reshaping Public Health
be headquartered in England in order to achieve a lower corporate tax rate. The British government favored the merger as it would boost the high-priority life sciences sector, but little attention was paid to whether the integration of... View Details
- 14 Jan 2013
- Research & Ideas
Few Women on Boards: Is There a Fix?
would have to explain why not (á la Finland) providing governmental incentives to promote women in the workplace, such as paternity leave and tax cuts for childcare (as in Sweden) doing pretty much nothing about it (per the United States)... View Details
Keywords: by Carmen Nobel
- 14 Oct 2009
- First Look
First Look: October 14
level thanks to the extreme form of fiscal decentralization that the Brazilian government adopted in the Constitution of 1891, which gave states the sole right to tax exports. We end by running instrumental variable estimates using... View Details
Keywords: Martha Lagace
- 12 Oct 1999
- Research & Ideas
Building Bridges: New Dimensions in Negotiation
differences in their forecasts of future events (such as the profitability of a business being sold), attitudes toward risk and time, tax and regulatory status, market and technological knowledge and access, and so on. The third dimension... View Details
Keywords: by Anita M. Harris
- 15 Nov 2011
- First Look
First Look: November 15
give students an opportunity to understand the creation of deferred tax liabilities (DTLs) and the life cycle of a DTL using an example based on the difference between Modified Accelerated Cost Recovery System (MACRS) depreciation, which... View Details
Keywords: Sean Silverthorne
- 10 Feb 2015
- First Look
First Look: February 10
losing 1 billion of dollar reserves in one month, the Argentine government began imposing a series of currency controls, limiting the ability to buy foreign currency. As of October 2011, Argentina's tax collection agency AFIP had been... View Details
Keywords: Sean Silverthorne
- 04 Aug 2014
- Op-Ed
Why Small-Business Lending Is Not Recovering
sheets, use sparse tax returns, and keep inadequate income statements. Community banks have traditionally placed greater emphasis on relationships with borrowers in their underwriting processes, but these relationships are expensive and... View Details
- 06 Apr 2007
- What Do You Think?
Will Market Forces Stop Global Warming?
residents ." More were skeptical of this view, suggesting that either subsidies or taxes or both will be required to: (1) raise market prices for carbon-based energy in developed countries, (2) encourage the development of new... View Details
- 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
- 05 May 2003
- Research & Ideas
Greed, Fear, and The System Hinder Corporate Reform
are entire industries that have been created to help avoid paying taxes and find creative ways around compensating people, he said. "There's a lot of aiding and abetting that goes on in this kind of environment and I think it's... View Details
Keywords: by Martha Lagace
- 13 Jul 2009
- Research & Ideas
Diagnosing the Public Health Care Alternative
multiplied by a marginal Federal borrowing cost of 3 percent), eliminating any price advantage of Medicare. The comparison between the administrative expenses of private insurers and Medicare also ignores the fact that Medicare pays no View Details
- 19 Feb 2013
- First Look
First Look: Feb. 19
insurance benefits) for providing worker insurance. Employment regulations more directly tax firms making frequent labor adjustments than other labor market insurance mechanisms. Venture capital investors are especially sensitive to these... View Details
Keywords: Sean Silverthorne
- 27 Jan 2003
- Research & Ideas
New Cluster Mapping Project Helps Companies Locate Facilities
competitive today? A: There has been a tendency to look too narrowly at location decisions, focusing just on labor cost, electricity costs, tax breaks, etc. But input costs are not what matters. What matters is total cost, which depends... View Details
Keywords: by Sean Silverthorne
- 22 Apr 2020
- Research Event
How Investors Are Sizing Up Climate Change’s Risks—and Opportunities
"We're going to slam on the brakes because we're going to recognize the risk." Bracing for a sudden transition Preparing to “slam on the brakes.” Many investors expect policymakers to react to climate change gradually, imposing cap-and-trade systems or carbon... View Details
- 05 Sep 2012
- First Look
First Look: September 5
governments rely on honest reporting. Proof of honest intent is typically provided through signature at the end of the document, e.g., tax returns or insurance policy forms. Still, people sometimes cheat to advance their financial... View Details
Keywords: Sean Silverthorne
- 17 Mar 2009
- First Look
First Look: March 17, 2009
(FDI). The worldwide tax regime employed by the U.S. potentially distorts this choice by penalizing FDI, relative to FPI, in low-tax countries. On the other hand, weak investor protections in foreign countries may increase the value of... 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
- 02 Sep 2013
- Research & Ideas
The Curse of Double-Digit Growth
Werker's study. "Legal rights were weaker, it took more time to register property [and] more money to start a business, and there were higher corporate taxes and informal payments to government officials. Infrastructure was poorer... View Details
Keywords: by Kim Girard