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  • All HBS Web  (1,797)
    • People  (2)
    • News  (517)
    • Research  (946)
    • Events  (10)
    • Multimedia  (43)
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  • 30 Jun 2020
  • Book

Capitalism Is More at Risk Than Ever

country and the world to recognize the opportunity that exists to have a material positive impact on the problems taxing our system by using their skills to build profitable businesses. We’re not talking about charity. We want them to see... View Details
Keywords: by Martha Lagace
  • 01 Dec 2015
  • First Look

December 1, 2015

an additional tax rate of around 11% on the longest lived capital. To pin down credit constraints as the underlying cause, we apply triple differences strategies using foreign ownership or pre-crisis debt maturity. Publisher's link:... View Details
Keywords: Sean Silverthorne
  • 28 Jan 2014
  • First Look

First Look: January 28

organizational mission and the relevance of Miami, as well as branding, funding, and focus. The invitation had come in the midst of a major expansion effort by Endeavor into new emerging markets and threatened to disrupt those efforts and View Details
Keywords: Sean Silverthorne
  • 08 Jun 2010
  • First Look

First Look: June 8

http://www.hbs.edu/research/pdf/10-101.pdf Corporate Governance and Internal Capital Markets Authors:Zacharias Sautner and Belén Villalonga Abstract We exploit an exogenous shock to corporate ownership structures created by a recent tax... View Details
Keywords: Martha Lagace
  • 08 Oct 2012
  • Research & Ideas

The Immigrants Who Built America’s Financial System

or those of other states. The national government, which had borrowed huge sums from foreign creditors to fight the long War of Independence, lacked the power to tax its citizens and repay its debts. “It was something of a miracle that... View Details
Keywords: by Julia Hanna; Financial Services; Banking
  • 02 Sep 2008
  • First Look

First Look: September 3, 2008

bribery but even made it tax deductible until 1999, it was not welcomed in some nations where Siemens did business such as the United States—or in Germany after 2000—but old practices continued. Cooperative management-labor relations,... View Details
Keywords: Sean Silverthorne
  • 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
  • 12 Jun 2019
  • Research & Ideas

Investors Have More Than Money to Offer Entrepreneurs

engineering or sales/revenue, pricing models, and tax considerations. In all of the above cases, if your investors can’t help you directly, odds are very high that they know someone who can. Good investors won’t expect you, especially if... View Details
Keywords: by Julia Austin
  • 08 Mar 2016
  • Research & Ideas

Solving an Economic Mystery Surrounding Argentina and Chile

pleasant surprises, simply because it has performed so poorly in recent years. The surprise election as President of the center-right opposition candidate Mauricio Macri last December resulted in significant policy shifts. He abolished the controversial View Details
Keywords: by Sean Silverthorne
  • 05 Sep 2017
  • First Look

First Look at New Research and Ideas, September 5, 2017

boycott as well as a shareholder proposal to change its policies on political contributions. The case covers current campaign finance regulations as they relate to business as well as Target's lobbying activities regarding online sales View Details
Keywords: Sean Silverthorne
  • 14 Apr 2015
  • First Look

First Look: April 14

Purchase this case: https://cb.hbsp.harvard.edu/cbmp/product/315069-PDF-ENG Harvard Business School Case 214-107 Affordable Housing and Low Income Housing Tax Credits in the United States This background note explores the basic themes... View Details
Keywords: Sean Silverthorne
  • 21 Oct 2014
  • First Look

First Look: October 21

cross-sectional empirical evidence is most persuasive in favor of agency considerations. Studies centered on the May 2003 dividend tax cut confirm that differences in the taxation of dividends and capital gains have only a second-order... View Details
Keywords: Sean Silverthorne
  • 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
  • 03 Jan 2017
  • First Look

January 3, 2017

structure and liquidity policies—for tax or agency reasons—appears to be a key driver of their decision to simultaneously raise and pay out capital. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=48383 Online... View Details
Keywords: Carmen Nobel
  • 22 Feb 2011
  • Research & Ideas

The Most Important Management Trends of the (Still Young) Twenty-First Century

significant in the 2000s, due to slow growth in Japan, massive tax cuts in the USA, and expensive social programs in Europe. This now adds to the financing problem. By 2011, these deficits have become almost overwhelming, leading to debt... View Details
Keywords: by Sean Silverthorne
  • 03 Nov 2015
  • First Look

November 3, 2015

owners, or public officials. They can help decision makers in tax administrations, public procurement offices, and other public agencies design programs informed by well-founded evidence. This paper provides an introductory overview of... View Details
Keywords: Sean Silverthorne
  • 02 Jul 2013
  • First Look

First Look: July 2

default. Finally, in April, he released his budget-calling for spending cuts and tax hikes adding to $1.8 trillion (over 10 years). However, in the preceding two weeks, both the House Republicans and the Senate Democrats had approved... View Details
Keywords: Anna Secino
  • 27 Aug 2013
  • First Look

First Look: August 27

half of employees contribute to both the Roth and another 401(k) account, consistent with a tax diversification motive. Roth usage is decreasing in age, less likely among women, and only weakly correlated with salary and tenure once we... View Details
Keywords: Sean Silverthorne
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