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  • All HBS Web  (273)
    • News  (60)
    • Research  (158)
    • Events  (2)
    • Multimedia  (2)
  • Faculty Publications  (50)

Show Results For

  • All HBS Web  (273)
    • News  (60)
    • Research  (158)
    • Events  (2)
    • Multimedia  (2)
  • Faculty Publications  (50)
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  • 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
  • 10 Apr 2007
  • First Look

First Look: April 10, 2007

associated with taxing foreign-source income. Examples are given of the practical after-tax effects of the major alternatives. Foreign tax credit and "tax haven"... View Details
Keywords: Martha Lagace
  • 04 Aug 2014
  • Op-Ed

Why Small-Business Lending Is Not Recovering

Editor's note: This is the second in a series of articles based on a Harvard Business School working paper by Karen Mills that analyzes the current state of availability of bank capital for small business. During the 2008 financial crisis, small businesses were... View Details
Keywords: by Karen Mills; Banking; Financial Services
  • 22 Apr 2015
  • Op-Ed

Reforming Greece: Myths and Truths

procedures to start a business declining from 15 to 5. Equally good news was that the average time to prepare and pay taxes declined from 264 to 193 hours over the same period. The Failures This is all good news and, in theory, should... View Details
Keywords: by George Serafeim
  • 09 Apr 2014
  • Research & Ideas

A Playbook for Small-Business Job Creation

government can work together to create jobs.” "We've made a lot of progress on the macroeconomic front: deficit reduction, balancing the budget, what the Fed is doing, and tax policy reform," says Mills. "But that doesn't... View Details
Keywords: by Carmen Nobel; Banking; Financial Services
  • 10 Aug 2011
  • Research & Ideas

HBS Faculty Views on Debt Crisis

When Standard & Poor's Rating Services lowered its long-term sovereign credit rating on the United States from AAA to AA+ on August 5, it was a shot heard 'round the world. Stock markets plummeted, investors covered their eyes,... View Details
Keywords: by Staff
  • 05 Sep 2012
  • First Look

First Look: September 5

this case:http://hbr.org/search/312109-PDF-ENG Credit Unions: The Future of the Cooperative Financial Institution Robert C. Pozen and Grace HouHarvard Business School Case 312-131 Credit unions are a... View Details
Keywords: Sean Silverthorne
  • 24 Jun 2014
  • First Look

First Look: June 24

credit and documentary collection terms. Transactions are more likely to occur on cash in advance or letter of credit terms when the importer is located in a country with weak contractual enforcement. As an... View Details
Keywords: Sean Silverthorne
  • 07 Dec 2010
  • First Look

First Look: Dec. 7

implemented in the SEC's August 2010 rule. Download the paper: http://www.hbs.edu/research/pdf/11-052.pdf Payout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Abstract When corporate payout is... View Details
Keywords: Sean Silverthorne
  • 10 Mar 2008
  • Research & Ideas

Encouraging Entrepreneurs: Lessons for Government Policy

paper, "Cost of External Finance and Selection into Entrepreneurship," Nanda looks at how entrepreneurial activity is affected across various groups of individuals when a tax reform increases the cost of financing a business.... View Details
Keywords: by Julia Hanna
  • 07 Jan 2009
  • What Do You Think?

Is the World Really Flat?

in basic science on the part of any government? Would some of that money be better deployed in supporting education in areas such as marketing and entrepreneurship that fosters entrepreneurial thinking and behaviors, providing credit to... View Details
Keywords: by Jim Heskett
  • 05 Oct 2015
  • Research & Ideas

What Companies Should Not Do in the Next Banking Crisis

investments that keep them going.” In fact, companies cut their longer-term investments by 10 to 40 percent—an average of 17 percentage points more than shorter-term investments. In financial terms, that carries the same financial impact as if View Details
Keywords: by Michael Blanding; Banking
  • 01 Nov 2011
  • First Look

First Look: Nov. 1

Authors:David E. Bell and Mary L. Shelman Publication:Harvard Business Review 89, no. 11 (November 2011) An abstract is unavailable at this time. Read the article: http://hbr.org/2011/11/kfcs-radical-approach-to-china/ar/1 Tax Policy and... View Details
Keywords: Sean Silverthorne
  • 06 Oct 2009
  • First Look

First Look: October 6

Case Study of Utilitarian Income Redistribution Authors:N. Gregory Mankiw and Matthew C. Weinzierl Publication:American Economic Journal: Economic Policy (forthcoming) Abstract Should the income tax include a View Details
Keywords: Martha Lagace
  • 11 Jan 2011
  • First Look

First Look: Jan. 11

it. Read the article: http://hbr.org/2011/01/the-big-idea-creating-shared-value/ar/1 Minimal Settlement Assets in Economies with Interconnected Financial Obligations Author:Julio J. Rotemberg Publication:Journal of Money, Credit and... View Details
Keywords: Sean Silverthorne
  • 12 Jul 2011
  • First Look

First Look: July 12

performance improvement. We highlight implications for institutional theory, managers, and policymakers. Download the paper: http://www.hbs.edu/research/pdf/12-001.pdf Issuer Quality and the Credit Cycle Authors:Robin Greenwood and Samuel... View Details
Keywords: Carmen Nobel
  • 16 Aug 2016
  • First Look

August 16, 2016

https://www.hbs.edu/faculty/Pages/item.aspx?num=51460 Concentrated Capital Losses and the Pricing of Corporate Credit Risk By: Siriwardane, Emil N. Abstract—Using proprietary data on all credit default swap... View Details
Keywords: Sean Silverthorne
  • 08 Mar 2017
  • Op-Ed

Op-Ed: Can the Proposed American Health Care Act Improve on 'Obamacare'?

premiums. To incentivize people to sign up for plans, the AHCA proposes age-based tax credits for low- to middle-income individuals instead of a mandate, with older Americans receiving larger credits. Under... View Details
Keywords: by John Quelch, Dr. Gordon Moore, and Emily Boudreau
  • 12 Feb 2014
  • Research & Ideas

Private Sector, Public Good

was to make a series of unsustainable promises that sustained the illusion of prosperity" by extending easy credit to fuel consumption, covering health care and retirement costs, and directly employing people while lowering View Details
Keywords: by Dina Gerdeman
  • 20 Jan 2017
  • Research & Ideas

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

expansion of the earned-income tax credit, unification and simplification of various credits and deductions, and a new top bracket for individuals making more than $1 million would help enormously. How does... View Details
Keywords: by Christina Pazzanese
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