Filter Results:
(474)
Show Results For
- All HBS Web
(474)
- News (135)
- Research (279)
- Events (2)
- Multimedia (16)
- Faculty Publications (89)
Show Results For
- All HBS Web
(474)
- News (135)
- Research (279)
- Events (2)
- Multimedia (16)
- Faculty Publications (89)
- 2022
- Working Paper
Optimal Illiquidity
By: John Beshears, James J. Choi, Christopher Clayton, Christopher Harris, David Laibson and Brigitte C. Madrian
We calculate the socially optimal level of illiquidity in an economy populated by households with taste shocks and naive present bias. The government chooses mandatory contributions to accounts, each witha different pre-retirement withdrawal penalty. Collected... View Details
Keywords: Illiquidity; Commitment; Flexibility; Savings; Social Security; Retirement; Government Legislation; Taxation; Saving
Beshears, John, James J. Choi, Christopher Clayton, Christopher Harris, David Laibson, and Brigitte C. Madrian. "Optimal Illiquidity." Working Paper, July 2022.
- November 2020
- Article
Taxation in Matching Markets
By: Arnaud Dupuy, Alfred Galichon, Sonia Jaffe and Scott Duke Kominers
We analyze the effects of taxation in two-sided matching markets, i.e., markets in which all agents have heterogeneous preferences over potential partners. In matching markets, taxes can generate inefficiency on the allocative margin by changing who is matched to whom,... View Details
Dupuy, Arnaud, Alfred Galichon, Sonia Jaffe, and Scott Duke Kominers. "Taxation in Matching Markets." International Economic Review 61, no. 4 (November 2020): 1591–1634.
Fiscal Development Under Sovereign and Colonial Rule
Dominant theories of state formation and nation-building lean heavily on the classic European tale of the simultaneous development of a ‘fiscal state’ and a ‘nation state’. However, this Euro-centered narrative does not factor in that more than two-thirds of the... View Details
- 30 Nov 2019
- News
Elon Musk and the Dying Art of the Big Bet
- October 2021
- Case
Financial Reporting at Mattel
By: Aiyesha Dey, Trung Nguyen, Marshal Herrmann and Julia Kelley
In September 2020, Diana Ferguson was nearing her first Audit Committee meeting as the newly appointed Audit Committee chair of Mattel, Inc. Mattel was just recovering from an accounting scandal which had revealed the company’s poor internal controls and weak board... View Details
Keywords: Accounting; Accounting Audits; Financial Reporting; Financial Statements; Governance; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Compliance; Governance Controls; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Lawsuits and Litigation; Business and Shareholder Relations; Consumer Products Industry; Entertainment and Recreation Industry; Financial Services Industry; North and Central America; United States; California
Dey, Aiyesha, Trung Nguyen, Marshal Herrmann, and Julia Kelley. "Financial Reporting at Mattel." Harvard Business School Case 122-006, October 2021.
- Research Summary
Overview
By: Ethan C. Rouen
Relying on empirical archival methodologies—as well as techniques in data science—to develop and structure new sources of data by which to approach questions of looming disclosure changes, Professor Rouen has focused on one of the Securities and Exchange Commission’s... View Details
- 14 May 2015
- News
A senseless subsidy
- January 2009
- Supplement
KPMG (B): Risk and Reform
By: Robert G. Eccles and Eliot Sherman
Under the leadership of Tim Flynn, Chairman and CEO of KPMG, the firm made a number of changes in compensation, governance, and culture in order to address the underlying reasons for actions that occurred prior to him becoming CEO that led to the accounting giant... View Details
Keywords: Communication Strategy; Ethics; Corporate Governance; Governance Compliance; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Compensation and Benefits; Employee Relationship Management; Organizational Change and Adaptation
Eccles, Robert G., and Eliot Sherman. "KPMG (B): Risk and Reform." Harvard Business School Supplement 409-075, January 2009.
- December 2007 (Revised June 2009)
- Case
KPMG (A): A Near-Death Experience
By: Robert G. Eccles and Eliot Sherman
Describes the way in which "Big Four" auditor KPMG dealt with an indictment stemming from the firm's sale of tax shelters. In 2005 Tim Flynn has been KPMG Chairman for a matter of days when he learns that the government is preparing to indict the firm on charges of... View Details
Keywords: Accounting Audits; Crime and Corruption; Taxation; Lawsuits and Litigation; Crisis Management; Partners and Partnerships; Accounting Industry; Accounting Industry
Eccles, Robert G., and Eliot Sherman. "KPMG (A): A Near-Death Experience." Harvard Business School Case 408-073, December 2007. (Revised June 2009.)
- 17 Jul 2012
- News
Tax, offshoring, and the Washington gridlock
- 13 Sep 2013
- HBS Seminar
Nirupama Rao, NYC Wagner School of Public Service
- 13 Sep 2013
- HBS Seminar
Nirupama Rao, NYU Wagner School of Public Service
- Research Summary
Overview
My academic research centers on uncovering and closing gaps between the theory and reality of tax policy. My main contribution has been to identify and address a mismatch between the goals for taxation typically assumed in theory and the goals the public and... View Details
- 18 Jun 2007
- Op-Ed
Leveling the Executive Options Playing Field
examining the role of stock options in executive compensation; the incidence of stock option abuses; how stock option compensation is reported to stockholders under generally accepted accounting principles versus how the same compensation... View Details
Keywords: by Mihir Desai
- June 2025
- Article
Social Security and Trends in Wealth Inequality
By: Sylvain Catherine, Max Miller and Natasha Sarin
Recent influential work finds large increases in inequality in the U.S. based on measures of wealth concentration that notably exclude the value of social insurance programs. This paper shows that top wealth shares have not changed much over the last three decades when... View Details
Catherine, Sylvain, Max Miller, and Natasha Sarin. "Social Security and Trends in Wealth Inequality." Journal of Finance 80, no. 3 (June 2025): 1497–1531.
- November 2006
- Background Note
U.S. Taxation of Foreign-Source Corporate Income
By: Henry B. Reiling
Identifies several of the problems and policy choices 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" based business activities receive special attention.... View Details
Reiling, Henry B. "U.S. Taxation of Foreign-Source Corporate Income." Harvard Business School Background Note 207-085, November 2006.
- 12 Jan 2016
- First Look
January 12, 2016
business units—professional tax software, sold to accountants, and the consumer focused TurboTax product. The new product—TurboTax Personal Pro—connects consumers with professional accountants online,... View Details
Keywords: Carmen Nobel
- 04 Dec 2016
- News
If US companies bring back billions from overseas, who profits?
- November 2010 (Revised August 2011)
- Case
Australian Vintage Ltd.
By: David F. Hawkins
Following International Financial Reporting Standards guidance company records a number of significant losses and a related deferred tax asset. View Details
Keywords: Accounting; International Accounting; Financial Statements; Financial Reporting; Taxation; Business or Company Management; Asset Management; Assets; Financial Management; Standards; Australia
Hawkins, David F. "Australian Vintage Ltd." Harvard Business School Case 111-034, November 2010. (Revised August 2011.)