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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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- 08 Feb 2011
- First Look
First Look: Feb. 8
HawkinsHarvard Business School Case 111-034 Following International Financial Reporting Standards guidance, company records a number of significant losses and a related deferred tax asset. Purchase this... View Details
Keywords: Sean Silverthorne
- 14 Oct 2013
- Research & Ideas
Time that Government Reopens for Business
Mihir Desai and Michael Porter have pointed out, the United States has the highest corporate tax rate and the most complex tax code in the world. That combination undermines the growth of the economy and... View Details
Keywords: by Jim Aisner
- 27 Mar 2012
- First Look
First Look: March 27
Emissions Regulation Authors:David Drake, Paul R. Kleindorfer, and Luk N. Van Wassenhove Abstract We study the impact of emissions tax and emissions cap-and-trade regulation on a firm's long-run technology choice and capacity decisions.... View Details
Keywords: Carmen Nobel
- 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
- 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
- 12 Jul 2011
- First Look
First Look: July 12
Business School Case 111-082 The case describes the challenges that UBS faced as a result of the U.S. Department of Justice investigation for tax fraud, which claimed that UBS had helped some 52,000 U.S. residents hide billions of dollars... View Details
Keywords: Carmen Nobel
- 02 Feb 2010
- First Look
First Look: Feb. 2
calibrate these arguments to assess their quantitative importance. We use a dynamic equilibrium model with tax distortion, government outlays uncertainty, and contingent-debt service. Our framework also recognizes that contingent debt can... View Details
Keywords: Martha Lagace
- 18 Dec 2012
- First Look
First Look: December 18
pivotal role in the industry during the 1970s by selling Iranian oil to Israel and South Africa. The case provides a means to explore the rationale and advantages of giant commodity traders, as well as enabling students to debate corporate use of View Details
Keywords: Carmen Nobel
- 17 Jan 2012
- First Look
First Look: January 17
the more traditional interest rate and tax channels-suggests new considerations in assessing the impact of government spending on private sector economic activity. Read the paper: http://www.people.hbs.edu/cmalloy/pdffiles/envaloy.pdf... View Details
Keywords: Sean Silverthorne
- 01 May 2007
- First Look
First Look: May 1, 2007
Rogers and her team are faced with the task of creating an Olympic Legacy Reserve Fund that could enable the city to achieve its sustainability goals, but involves a significant tax increase for Vancouver's residents and businesses. With... View Details
Keywords: Sean Silverthorne
- 14 Aug 2018
- First Look
First Look at New Research and Ideas, August 14, 2018
cost of moving to the suburbs. I find that black in-migration imposed a strong, negative fiscal externality on receiving places by lowering property values and, mechanically, reducing tax revenues. Unable or unwilling to raise View Details
Keywords: by Sean Silverthorne
- 20 Sep 2011
- First Look
First Look: September 20
and a little understood provision in the federal tax code that is implemented at the state level, the Low-Income Housing Tax Credit (LIHTC). The relationship is complex because, while the federal government... View Details
Keywords: Sean Silverthorne
- 28 Aug 2007
- First Look
First Look: August 28, 2007
Describes how Royal DSM NV, an $8 billion dollar global corporation, leveraged information technology to enable a major corporate portfolio transformation between 2000 and 2006. Purchase this case: http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=807167... View Details
Keywords: Martha Lagace
- 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
- 24 Jul 2007
- First Look
First Look: July 24, 2007
http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=706438 Rovná Daň: The Flat Tax in Slovakia Harvard Business School Case 707-043 Explores the tax policy choices made by Slovakia and the impact... View Details
Keywords: Martha Lagace
- 27 Mar 2005
- Research & Ideas
Should I Pay the Bribe?
around the topic of extortion. "The Shakedown" looks at the conflicts faced by the owner of a software development center in Kiev. Pavlo Zhuk, the U.S.-based co-owner, is notified by his partner that their Kiev office has been visited by Ukraine View Details
Keywords: by Cynthia D. Churchwell
- 16 Sep 2008
- First Look
First Look: September 16, 2008
occasioned a debate over the appropriate regulatory and tax treatment of these funds. In particular, it has been argued that the tax exemption currently enjoyed by SWFs confers an advantage on these entities... View Details
- 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
- 15 Feb 2017
- Op-Ed
What Africa Can Teach the United States About Funding Infrastructure Projects
headquarters in Boston. Rather than hope that train fares and property tax payments eventually make their way into a public good, New Balance built the station themselves so they could watch the use of every penny—even as the general... View Details
- 01 Dec 2003
- What Do You Think?
Is This the Twilight Era for the Managed Mutual Fund?
effect of much of this alleged activity is to tax long-term investors in order to reward short-term investors. In a two-year-old paper, "Who Cares About Shareholders? Arbitrage-Proofing Mutual Funds," Eric Zitzewitz, assistant... View Details
Keywords: by James Heskett