Publications

December 2014 (Revised June 2016)
Case

Cameron Trebbi at Taylor Lowell, LLP

By: Karthik Ramanna

Cameron Trebbi is a senior executive overseeing accounting policy at a large global auditing firm. His role is to lobby the firm's position with various accounting rule-making bodies worldwide. The firm is close to acquiring as new audit clients a consortium of Chinese... View Details

Keywords: Lobbying; Thin Political Markets; Accounting; Business and Government Relations; Accounting Industry; China; United States

Article

Media versus Special Interests

By: Alexander Dyck, David Moss and Luigi Zingales

We argue that profit-maximizing media help to overcome the rational ignorance problem highlighted by Anthony Downs. By collecting news and combining it with entertainment, media are able to inform passive voters about regulation and other public policy issues, acting... View Details

Keywords: Media; Profit; Government and Politics

Summer 2013
Article

Nuclear Negotiations With Iran

By: Paul R. Pillar, Robert Reardon, James K. Sebenius and Michael K. Singh

Paul Pillar and Robert Reardon challenge the analysis and substantive policy inputs that Sebenius and Singh developed for their article "Is a Nuclear Deal with Iran Possible? An Analytic Framework for the Iran Nuclear Negotiations" (International Security 37, no. 3... View Details

Keywords: Nuclear Proliferation; Zone Of Possible Agreement; ZOPA; International Relations; Negotiation; Iran; United States

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November 2013 (Revised March 2014)
Technical Note

Tax Havens

By: Eric Werker, Sebastian Berardi, Stelios Elia, Omar Muakkassa and James Zumberge

Multinational corporations and wealthy individuals often use so-called tax havens to establish subsidiaries or holding companies in order to rebalance profits across borders with the primary purpose of lowering their effective tax rate. This note describes the use of... View Details

Keywords: Tax Havens; Saving; Taxation

April 5, 2011
Article

A Bond Backfire After Racing to Buy Long-term Treasuries and Sell Tax-exempt Funds

By: Robert C. Pozen and Theresa Hamacher

Keywords: Revenue; Taxation

2011
Book

Translating Empire: Emulation and the Origins of Political Economy

By: Sophus A. Reinert

Historians have traditionally used the discourses of free trade and laissez-faire to explain the development of political economy during the Enlightenment. But from Sophus Reinert's perspective, eighteenth-century political economy can be understood only in the context... View Details

Keywords: Business History; Government and Politics

November 24, 2009
Article

Homebuyer Tax Credits Threaten FHA

By: Robert C. Pozen

Keywords: Taxation; Credit

December 2003
Supplement

Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)

By: David F. Hawkins

Keywords: Taxation; Valuation; Information Technology Industry

December 2000 (Revised December 2001)
Case

Victor Semenov: A Journey From the Plan to the Market

By: Ray A. Goldberg and Pavel Sorokin

Keywords: Agribusiness; Privatization; Food; Policy; Russia

September 1983
Case

National Industrial Planning: France and the EEC, Course Module

By: Bruce R. Scott and Audrey T. Sproat

Keywords: Economics; Planning; Economy; Policy; France; European Union

July/September 2005
Article

Le consensus de Paris: la France et les règles de la finance mondiale

By: Rawi Abdelal

This article is about the institutional foundations of the globalization of finance. These institutional foundations are both informal and formal. Until the 1980s the formal rules of the international financial architecture – most consequentially in the European Union... View Details

Keywords: Policy; International Finance; Globalization; France; European Union

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November 1981 (Revised January 1983)
Case

Ready to Regulate Ready to Eat (B)

By: Thomas K. McCraw and Richard S. Tedlow

Keywords: Business and Government Relations; Law

1990
Book

Comparative Business-Government Relations

By: George C. Lodge

Keywords: Relationships; Government and Politics; Business Ventures

June 10, 2002
Article

Audit the audit committees: VIEWPOINT PAUL HEALY AND KRISHNA PALEPU: After Enron, boards must change the focus and provide greater financial transparency

By: P. M. Healy

Keywords: Corporate Disclosure; Accounting Audits

1999
Article

Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition

By: M. A. Desai

Keywords: Taxation; Competition

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March 2002
Article

Do After-tax Returns Affect Mutual Fund Inflows?

Keywords: Taxation; Investment

May 1986 (Revised November 1990)
Case

Airbus vs. Boeing (A): Turbulent Skies

By: Malcolm S. Salter

Presents the economic and political dimensions of competition in the commercial aircraft industry, as demonstrated by Airbus of Europe and Boeing of the United States. View Details

Keywords: Economics; Government and Politics; Competition; Aerospace Industry; Europe; United States