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Publications

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  • All HBS Web  (316)
    • News  (46)
    • Research  (216)
    • Events  (1)
    • Multimedia  (1)
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Show Results For

  • All HBS Web  (316)
    • News  (46)
    • Research  (216)
    • Events  (1)
    • Multimedia  (1)
  • Faculty Publications  (60)
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  • 03 May 2010
  • Research & Ideas

What Is the Future of MBA Education?

remain relevant, business schools will have to rethink many of their most cherished assumptions." In an interview, we asked Datar and Garvin to explain more. Datar, the Arthur Lowes Dickinson Professor of Accounting at Harvard University,... View Details
Keywords: by Martha Lagace; Education
  • 04 Dec 2018
  • First Look

New Research and Ideas, December 4, 2018

on income and deforestation, but diverged on chemicals and legality, leading to low uptake. The Alliance responded by launching a second sustainability standard called the CRAFT Code in 2018. Whereas... View Details
Keywords: Dina Gerdeman
  • 02 Jun 2011
  • Research & Ideas

Signing at the Top: The Key to Preventing Tax Fraud?

the Internal Revenue Service is the federal tax gap, which is the difference between what Americans should pay on their taxes and what they actually do pay. According to the IRS's most recent estimates the gap amounts to around $350 billion annually, largely due to... View Details
Keywords: by Carmen Nobel; Accounting
  • 18 Mar 2008
  • First Look

First Look: March 18, 2008

how these Americans spend their income tax refunds, using transaction-level data from a stored-value card product. Card-holders may choose among several tax settlement and loan options, effectively receiving cash as much as 90 days... View Details
Keywords: Martha Lagace
  • 03 Jan 2017
  • First Look

January 3, 2017

a simple model of populism as the rejection of “disloyal” leaders. We show that adding the assumption that people are worse off when they experience low income as a result of leader betrayal (than when it is... View Details
Keywords: Carmen Nobel
  • 24 Oct 2017
  • Research & Ideas

Tax Reform is on the Front Burner Again. Here’s Why You Should Care

distributional side the proposal is pretty blunt. It basically says, let's raise the standard deduction, and it's not clear exactly where the brackets will be at the low end. There is a policy, the Earned View Details
Keywords: by Sean Silverthorne
  • 20 Sep 2016
  • First Look

September 20, 2016

better consumption smoothing, issue more foreign-currency debt. We propose that monetary policy credibility explains the currency composition of sovereign debt and nominal bond risks in the presence of risk-averse investors. In our model, View Details
Keywords: Sean Silverthorne
  • 19 Dec 2006
  • First Look

First Look: December 19, 2006

percent of the 366 pairs of cross elasticities are sign asymmetric. Finally, we find that the occurrence of negatively signed cross elasticities can be partially explained by a set of hypothesized relationships between cross-price elasticities and brand share and... View Details
Keywords: Sean Silverthorne
  • 05 Nov 2013
  • First Look

First Look: November 5

the most likely to oppose its increase. Similarly, in the General Social Survey, those above poverty but below median income support redistribution significantly less than their background characteristics would predict. Publisher's link: View Details
Keywords: Sean Silverthorne
  • 16 Jun 2009
  • First Look

First Look: June 16

the income statement and balance sheet. In addition, the theory allows us to compare and contrast extant GAAP, as produced in a regulated setting, with a GAAP that might arise endogenously as a result of market forces. We conclude that... View Details
Keywords: Martha Lagace
  • 19 May 2015
  • First Look

First Look: May 19

own brand name. But while American Well attracted some of the largest U.S. health insurers as clients, a surprisingly small number of individual members had actually used the online care service. American Well management believed low... View Details
Keywords: Sean Silverthorne
  • 20 Jan 2017
  • Research & Ideas

Here’s How Businessman Trump Is Likely to Approach the Presidency

brand: What are people thinking? And you’d expect a much lower sensitivity to administration, to structure, to organizational dynamics, to long-term view, and to capital spending. The incoming president has a really good sense for what... View Details
Keywords: by Christina Pazzanese
  • 01 Nov 2011
  • First Look

First Look: Nov. 1

C. Fritz Foley, and James R. Hines Jr. Publication:National Tax Journal (forthcoming) Abstract Deferral of U.S. taxes on foreign source income is commonly characterized as a subsidy to foreign investment, as reflected in its inclusion... View Details
Keywords: Sean Silverthorne
  • 28 Apr 2009
  • First Look

First Look: April 28, 2009

Chile's largest wine producer faces a price versus value positioning problem. Its highest quality wines are not priced competitively at retail because "Made in Chile" connotes great value and low price. Purchase this case:... View Details
Keywords: Martha Lagace
  • 10 Jan 2005
  • Research & Ideas

Motivation and the Cross-Sector Alliance

anti-trust laws. Thus, the collaboration with the JLCM sought to maintain a state of affairs almost ideal for the company, with a market share high enough to dissuade potential competitors but low enough to keep the government... View Details
Keywords: by James Austin, Ezequiel Reficco & SEKN research team
  • 29 Apr 2013
  • Research & Ideas

Are First-Time Buyers Left Out of Real Estate’s Rebound?

people regard renting as an acceptable option. But I saw another survey recently that concluded that two-thirds of American families preferred to own. I edited a book 15 years ago, Low income Home Ownership:... View Details
Keywords: Construction; Real Estate
  • 08 Dec 2009
  • First Look

First Look: Dec. 8

themselves (Study 2) at different income levels. Data from two national surveys revealed that while laypeople's predictions were relatively accurate at higher levels of income, they greatly overestimated the impact of View Details
Keywords: Martha Lagace
  • 05 Jul 2011
  • First Look

First Look: July 5

valuations of consumers who have access to vouchers must systematically differ from—and typically be lower than—those of consumers who do not have access to vouchers. Offering vouchers is more profitable for merchants that are patient or relatively unknown and for... View Details
Keywords: Sean Silverthorne
  • 30 Apr 2007
  • Research & Ideas

All Eyes on Slovakia’s Flat Tax

it aim to do, and why can it be controversial? Vincent Dessain: A flat tax is as an income tax; it basically applies the same rate of tax to everyone and to each component of income. As opposed to a progressive tax system, which has the... View Details
Keywords: by Martha Lagace
  • 11 Jan 2011
  • First Look

First Look: Jan. 11

areas. Nestlé, for example, redesigned its coffee procurement processes, working intensively with small farmers in impoverished areas who were trapped in a cycle of low productivity, poor quality, and environmental degradation. Nestlé... View Details
Keywords: Sean Silverthorne
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