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  • July 1995 (Revised October 1995)
  • Case

Superior Clamps, Inc.

By: David F. Hawkins
An investor must prepare pro forma financial statements as a basis for a third-party investment in his new company. The investor must make a number of accounting policy decisions. View Details
Keywords: Financing and Loans; Investment; Policy; Financial Statements; Business Startups; Manufacturing Industry
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Hawkins, David F. "Superior Clamps, Inc." Harvard Business School Case 196-040, July 1995. (Revised October 1995.)

    Marco E. Tabellini

    Marco Tabellini is an assistant professor in the Business, Government, and International Economy unit and is affiliated with the National Bureau of Economic Research (NBER), the Center for Economic Policy Research (CEPR), the Centre for Research... View Details

    • September 1992 (Revised September 2010)
    • Background Note

    Executive Stock Options

    By: Henry B. Reiling
    After a brief comment on the practical problems associated with taxing options and the possible occasions on which taxation might occur, the note describes the current policy imbedded in the Internal Revenue Code and gives examples of this policy in operation. The... View Details
    Keywords: Stock Options; Policy; Taxation; Executive Compensation; Employee Stock Ownership Plan
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    Reiling, Henry B. "Executive Stock Options." Harvard Business School Background Note 293-054, September 1992. (Revised September 2010.)
    • Article

    Optimal Taxation When Children's Abilities Depend on Parents' Resources

    By: Alexander Gelber and Matthew Weinzierl
    Empirical research suggests that parents' economic resources affect their children's future earnings abilities. Optimal tax policy therefore treats future ability distributions as endogenous to current taxes. We model this endogeneity, calibrate the model to match... View Details
    Keywords: Taxation; Family and Family Relationships; Welfare
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    Gelber, Alexander, and Matthew Weinzierl. "Optimal Taxation When Children's Abilities Depend on Parents' Resources." National Tax Journal 69, no. 1 (March 2016): 11–40. (Winner, Richard A. Musgrave prize for best paper published in the NTJ. Also HBS Working Paper 13-014 and NBER Working Paper 18332.)
    • 2020
    • Article

    Making Economics More Useful: How Technological Eclecticism Could Help

    By: Amar Bhidé
    Keynes thought it would be ‘splendid’ if economists became more like dentists. Disciplinary economics has instead become more like physics in focusing on concise, universal propositions verified through decisive tests. This focus, I argue, limits the practical utility... View Details
    Keywords: Economic Methodology; Simulations; Banking; Regulation; Judgment; Economics; Policy
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    Bhidé, Amar. "Making Economics More Useful: How Technological Eclecticism Could Help." Applied Economics 52, no. 26 (2020).
    • 31 Mar 2025
    • Video

    Bohan Li

    • July 2018
    • Article

    Revisiting the Classical View of Benefit-Based Taxation

    By: Matthew Weinzierl
    This article incorporates into modern optimal tax theory the classical logic of benefit‐based taxation in which an individual's benefit from the activities of the state is tied to his or her income‐earning ability. First‐best optimal policy is characterized... View Details
    Keywords: Taxation; Theory; Policy
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    Weinzierl, Matthew. "Revisiting the Classical View of Benefit-Based Taxation." Economic Journal 128, no. 612 (July 2018): F37–F64. (Also Harvard Business School Working Paper, No. 14-101, April 2014.)
    • 2017
    • Chapter

    Entrepreneurship, Policy, and the Geography of Wind Energy

    By: Geoffrey Jones
    This study examines the geography of the global wind energy industry before 2000. Between 1980 and 2000, the global generating capacity of wind power grew from 13 megawatts to 17,400 megawatts, but two-thirds of that capacity was in Denmark, Germany, Spain, and the... View Details
    Keywords: Wind Power; Business And Government; Renewable Energy; Entrepreneurship; Geography; Business and Government Relations; Policy; Business History; Energy Industry; Green Technology Industry; Asia; Europe; United States
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    Jones, Geoffrey. "Entrepreneurship, Policy, and the Geography of Wind Energy." Chap. 12 in Green Capitalism? Business and the Environment in the Twentieth Century, edited by Hartmut Berghoff and Adam Rome, 206–231. Hagley Perspectives on Business and Culture. Philadelphia, PA: University of Pennsylvania Press, 2017.
    • April 2011
    • Case

    Kay Sunderland: Making the Grade at Attain Learning

    By: Linda A. Hill and Heather Beckham
    Kay Sunderland is an account director at Attain Learning Inc., a business training solutions company. In January 2011, one of Attain's most important clients, Juan Nunez of Gramen Equipment Company, contacts Sunderland with a request: Nunez would like Attain content... View Details
    Keywords: Communication; Interpersonal Relations; Personal Strategy & Style; Creativity; Conflict; Interdepartmental Relations; Talent Management; Management Style; Interpersonal Communication; Talent and Talent Management; Relationships; Conflict and Resolution; Communication Strategy; Power and Influence; Service Industry
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    Hill, Linda A., and Heather Beckham. "Kay Sunderland: Making the Grade at Attain Learning." Harvard Business School Brief Case 114-289, April 2011.
    • August 2017
    • Article

    Should Governments Invest More in Nudging?

    By: Shlomo Benartzi, John Beshears, Katherine L. Milkman, Cass R. Sunstein, Richard H. Thaler, Maya Shankar, Will Tucker-Ray, William J. Congdon and Steven Galing
    Governments are increasingly adopting behavioral science techniques for changing individual behavior in pursuit of policy objectives. The types of “nudge” interventions that governments are now adopting alter people’s decisions without coercion or significant changes... View Details
    Keywords: Nudge; Nudge Unit; Choice Architecture; Behavioral Science; Behavioral Economics; Savings; Pension Plan; Education; College Enrollment; Energy; Electricity Usage; Preventive Health; Influenza Vaccination; Flu Shot; Open Materials; Behavior; Governance; Economics; Policy; Power and Influence
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    Benartzi, Shlomo, John Beshears, Katherine L. Milkman, Cass R. Sunstein, Richard H. Thaler, Maya Shankar, Will Tucker-Ray, William J. Congdon, and Steven Galing. "Should Governments Invest More in Nudging?" Psychological Science 28, no. 8 (August 2017): 1041–1055.

      Siyu Zhang

      Siyu Zhang is a second-year doctoral student at HBS. Zhang joined Harvard Business School in 2020 as a Research Associate and has been working on macroeconomic forecasting projects. Prior to joining HBS, he was a Data Scientist at John Hancock, where he utilized... View Details

        Rafael M. Di Tella

        I received my first degree in Economics in 1990 from the Universidad de Buenos Aires, Argentina and a D.Phil in Economics from Oxford University in 1996. After a short stay in Argentina I joined Harvard Business School in July 1997, where I... View Details

        Keywords: broadcasting; state government
        • March 2014
        • Module Note

        Implementing Environmentally Sustainable Operations

        By: Michael W. Toffel
        Keywords: Sustainability; Sustainability Management; Sustainability Reporting; Sustainable Supply Chains; Sustainable Operations; Environment; Environmental And Social Sustainability; Environmental Management; Environmental Operations; Environmental Performance; Environmental Policy; Environmental Protection; Environmental Strategy; Environmental Regulation; Operations Management; Operations Strategy; Supply Chain Management; Operations; Supply Chain; Business Processes; Corporate Social Responsibility and Impact; Performance Evaluation; Performance Improvement; Safety; Social Enterprise; Quality; Production; Working Conditions; Animal-Based Agribusiness; Buildings and Facilities; Agriculture and Agribusiness Industry; Apparel and Accessories Industry; Biotechnology Industry; Construction Industry; Manufacturing Industry
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        Toffel, Michael W. "Implementing Environmentally Sustainable Operations." Harvard Business School Module Note 613-090, March 2014.
        • 14 Dec 2010
        • Op-Ed

        Tax US Companies to Spur Spending

        been a saving grace in ensuring that the financial crisis did not cause further damage to the economy. With traditional monetary and fiscal policy instruments seemingly exhausted, the mobilization of that cash hoard can prove critical to... View Details
        Keywords: by Mihir A. Desai

          Juan Alcacer

          Juan Alcacer is the James J. Hill Professor of Business Administration at Harvard Business School. He joined HBS in 2007 and has taught the required MBA strategy course, an elective on Global Strategy and PhD courses in Strategy and International Business. Within... View Details

          Keywords: consulting; management consulting; telecommunications
          • July 1996 (Revised July 2009)
          • Background Note

          Antitrust and Competitive Strategy from the 1990s to 2008 (Condensed)

          Describes U.S. antitrust policy, including major judicial decisions and their impact on competitive strategy. Omits information on the history of antitrust policy and on the specific prohibitions of the various acts. View Details
          Keywords: Judgments; Policy; Laws and Statutes; Monopoly; Business and Government Relations; Competitive Strategy; United States
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          McGahan, Anita M. "Antitrust and Competitive Strategy from the 1990s to 2008 (Condensed)." Harvard Business School Background Note 797-012, July 1996. (Revised July 2009.)
          • Spring 2014
          • Article

          Charting Dynamic Trajectories: Multinational Firms in India

          By: Prithwiraj Choudhury and Tarun Khanna
          In this article, we provide a synthesizing framework that we call the "dynamic trajectories" framework to study the evolution of multinational enterprises (MNEs) in host countries over time. We argue that a change in the policy environment in a host country presents an... View Details
          Keywords: Multinational Firms and Management; Change; India
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          Choudhury, Prithwiraj, and Tarun Khanna. "Charting Dynamic Trajectories: Multinational Firms in India." Special Issue on Business, Networks, and the State in India. Business History Review 88, no. 1 (Spring 2014): 133–169.
          • Article

          (Mis)perceptions of Inequality

          By: Oliver P. Hauser and Michael I. Norton
          Inequality is arguably the defining societal issue of the 21st century. The debate over “who gets what’ underlies policy debates ranging from taxation to health care to wages and permeates society at all levels, attracting increasing interest from policymakers,... View Details
          Keywords: Equality and Inequality; Wealth and Poverty; Perception; Society; Policy
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          Hauser, Oliver P., and Michael I. Norton. "(Mis)perceptions of Inequality." Special Issue on Inequality and Social Class. Current Opinion in Psychology 18 (December 2017): 21–25.
          • Article

          Assessing the Impact of CEO Activism

          By: Aaron K Chatterji and Michael W. Toffel
          CEO activism refers to corporate leaders speaking out on social and environmental policy issues not directly related to their company’s core business. Distinct from nonmarket strategy and traditional corporate social responsibility, the recent wave of CEO activism... View Details
          Keywords: Business And Society; Leadership; Policy; Ethics; Values and Beliefs; Governance; Social Issues; Corporate Social Responsibility and Impact; Public Opinion
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          Chatterji, Aaron K., and Michael W. Toffel. "Assessing the Impact of CEO Activism." Organization & Environment 32, no. 2 (June 2019): 159–185. (Profiled in the New York Times, Harvard Business Review, Forbes, Chief Executive magazine, CEO magazine, and by Edelman and Weber Shandwick.)
          • October 2014
          • Article

          The Promise of Positive Optimal Taxation: Normative Diversity and a Role for Equal Sacrifice

          By: Matthew Weinzierl
          A prominent assumption in modern optimal tax research is that the objective of taxation is Utilitarian. I present new survey evidence that most people disagree with this assumption, preferring tax policies based at least in part on a classic alternative objective: the... View Details
          Keywords: Taxation; Theory
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          Weinzierl, Matthew. "The Promise of Positive Optimal Taxation: Normative Diversity and a Role for Equal Sacrifice." Journal of Public Economics 118 (October 2014): 128–142. (Also NBER Working Paper Series, No. 18599.)
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