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Show Results For
- All HBS Web
(1,930)
- People (3)
- News (514)
- Research (1,084)
- Events (13)
- Multimedia (29)
- Faculty Publications (601)
- 2000
- Working Paper
The Uneasy Marriage of Export Incentives and the Income Tax
By: Mihir A. Desai and James R. Hines Jr.
- 2008
- Working Paper
Investable Tax Credits: The Case of the Low Income Housing Tax Credit
By: Mihir A. Desai, Dhammika Dharmapala and Monica Singhal
The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs "investable" tax credits to spur production of low-income rental housing. While it has grown into the largest source of new affordable housing in the U.S. and its... View Details
Keywords: Investment; Governing Rules, Regulations, and Reforms; Taxation; Housing; Renting or Rental; United States
Desai, Mihir A., Dhammika Dharmapala, and Monica Singhal. "Investable Tax Credits: The Case of the Low Income Housing Tax Credit." NBER Working Paper Series, No. 14149, June 2008.
- January 25, 2021
- Blog Post
Lower Income Translates to Fewer Happy Experiences—Here Is How We Can Fix It
By: Jon M. Jachimowicz and Adam Eric Greenberg
Can money actually buy happiness? Research shows that having more money makes people evaluate their lives more favorably (what researchers call “life satisfaction”). Surprising as it may seem, whether money leads to greater life satisfaction because it makes people... View Details
Jachimowicz, Jon M., and Adam Eric Greenberg. "Lower Income Translates to Fewer Happy Experiences—Here Is How We Can Fix It." Character & Context (January 25, 2021). https://www.spsp.org/news-center/blog/jachimowicz-greenberg-wealth-happiness-inequalities.
- April 2001
- Article
Optimal Portfolio Choice for Long-Horizon Investors with Nontradable Labor Income
By: Luis M. Viceira
Viceira, Luis M. "Optimal Portfolio Choice for Long-Horizon Investors with Nontradable Labor Income." Journal of Finance 56, no. 2 (April 2001): 433–470.
- Article
What Is the Real Relationship between Income and Charitable Giving?
By: Robert McClelland and Arthur C. Brooks
McClelland, Robert, and Arthur C. Brooks. "What Is the Real Relationship between Income and Charitable Giving?" Public Finance Review 32, no. 5 (September 2004): 483–497.
- 19 Sep 2017
- News
New Census Report Shows Highest Median Income Since Great Recession
- Research Summary
Business and Low Income Sectors: The Creation of Economic and Social Value
In the last three decades, innovative commercial solutions have emerged in developing nations focusing on providing effective responses to the hugely underserved needs of low-income populations, both as consumers as well as active participants in productive value... View Details
- 19 Aug 2009
- Working Paper Summaries
The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution
Keywords: by N. Gregory Mankiw & Matthew Weinzierl
- June 27, 2011
- Article
A Plan to Tax the Foreign Income of U.S. Companies
By: Robert C. Pozen
Pozen, Robert C. "A Plan to Tax the Foreign Income of U.S. Companies." Bloomberg Businessweek (June 27, 2011).
- September 1983 (Revised June 1985)
- Background Note
Note on Income Recognition, Results of Operations, and Earnings per Share
Dearden, John. "Note on Income Recognition, Results of Operations, and Earnings per Share." Harvard Business School Background Note 184-038, September 1983. (Revised June 1985.)
- March 1993 (Revised November 1993)
- Teaching Note
Taxing Situations: Two Cases on Income Taxes and Financial Reporting TN
By: William J. Bruns Jr.
Teaching Note for (9-191-071). View Details
- May 2018
- Article
The Amount and Source of Millionaires' Wealth (Moderately) Predicts Their Happiness
By: Grant Edward Donnelly, Tianyi Zheng, Emily Haisley and Michael I. Norton
Two samples of more than 4,000 millionaires reveal two primary findings. First, only at high levels of wealth—in excess of $8 million (Study 1) and $10 million (Study 2)—are wealthier millionaires happier than millionaires with lower levels of wealth, though these... View Details
Donnelly, Grant Edward, Tianyi Zheng, Emily Haisley, and Michael I. Norton. "The Amount and Source of Millionaires' Wealth (Moderately) Predicts Their Happiness." Personality and Social Psychology Bulletin 44, no. 5 (May 2018): 684–699.
- May 2020
- Teaching Note
Income Inequality and the CEO Pay Ratio at TJX Cos
By: Ethan Rouen
Teaching Note for HBS No. 120-063. View Details
- July 1997
- Article
Two New FASB Standards: Reporting Comprehensive Income and Operating Segment Disclosures
By: David F. Hawkins
Hawkins, David F. "Two New FASB Standards: Reporting Comprehensive Income and Operating Segment Disclosures." Accounting Bulletin, no. 54 (July 1997).
- July 1996
- Article
A New Statement of Financial Performance in 1997: The Comprehensive Income Approach
By: David F. Hawkins
Hawkins, David F. "A New Statement of Financial Performance in 1997: The Comprehensive Income Approach." Accounting Bulletin, no. 38 (July 1996).
- May 2024
- Article
Housing Policies and Energy Efficiency Spillovers in Low and Moderate Income Communities
By: Omar Isaac Asensio, Olga Churkina, Becky D. Rafter and Kira E O'Hare
Housing policies address the human dimensions of increasing urban density, but their energy and sustainability implications are hard to measure due to challenges with siloed civic data. This is especially critical when evaluating policies targeting low- and... View Details
Keywords: Energy Efficiency; Public Policy; Climate Change; Energy Conservation; Housing; Analytics and Data Science; Policy; Income; Environmental Sustainability; Real Estate Industry; United States
Asensio, Omar Isaac, Olga Churkina, Becky D. Rafter, and Kira E O'Hare. "Housing Policies and Energy Efficiency Spillovers in Low and Moderate Income Communities." Nature Sustainability 7, no. 5 (May 2024): 590–601.