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    • All HBS Web  (1,791)
      • Faculty Publications  (321)

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      • Article

      De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution

      By: Benjamin B Lockwood and Matthew Weinzierl
      The prominent but unproven intuition that preference heterogeneity reduces redistribution in a standard optimal tax model is shown to hold under the plausible condition that the distribution of preferences for consumption relative to leisure rises, in terms of... View Details
      Keywords: Motivation and Incentives; Income; Decision Choices and Conditions; Consumer Behavior; Taxation; Microeconomics; Macroeconomics
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      Lockwood, Benjamin B., and Matthew Weinzierl. "De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution." Journal of Public Economics 124 (April 2015): 74–80. (Also NBER Working Paper Series, No. 17784, September 2014 and Harvard Business School Working Paper, No. 12-063, January 2012.)
      • Article

      How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments

      By: Ilyana Kuziemko, Michael I. Norton, Emmanuel Saez and Stefanie Stantcheva
      We analyze randomized online survey experiments providing interactive, customized information on U.S. income inequality, the link between top income tax rates and economic growth, and the estate tax. The treatment has large effects on views about inequality but only... View Details
      Keywords: Income; Taxation; Economic Growth; United States
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      Kuziemko, Ilyana, Michael I. Norton, Emmanuel Saez, and Stefanie Stantcheva. "How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments." American Economic Review 105, no. 4 (April 2015): 1478–1508.
      • February 2015
      • Supplement

      The Affordable Care Act (D): Making a Decision on the Employer-Sponsored Health Insurance Tax Exclusion

      By: Joseph L. Bower and Michael Norris
      In the summer of 2009, a meeting is called in the White House to discuss the impact of changing the rules on the employer-sponsored health insurance tax exclusion. View Details
      Keywords: Health Care; Health Care Policy; Health; Government and Politics; Health Industry; United States
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      Bower, Joseph L., and Michael Norris. "The Affordable Care Act (D): Making a Decision on the Employer-Sponsored Health Insurance Tax Exclusion." Harvard Business School Supplement 315-035, February 2015.
      • January 2015
      • Case

      Chevron Under Fire

      By: George Serafeim, Rebecca Henderson and Christine Snively
      Oil giant, Chevron, faced numerous challenges on environmental, social and governance (ESG) grounds in the first decade of the 21st century, including some major lawsuits and actions by NGOs. The case describes those challenges and raises questions about what is the... View Details
      Keywords: Carbon Tax; Oil And Gas; Environment; Drilling; Governance; Business or Company Management; Corporate Social Responsibility and Impact; Corporate Strategy; Environmental Sustainability; Energy Sources; Mining Industry; Energy Industry
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      Serafeim, George, Rebecca Henderson, and Christine Snively. "Chevron Under Fire." Harvard Business School Case 115-031, January 2015.
      • Winter 2014
      • Article

      Labor Regulations and European Venture Capital

      By: Ant Bozkaya and William R. Kerr
      European nations substitute between employment protection regulations and labor market expenditures (e.g., unemployment insurance benefits) for providing worker insurance. Employment regulations more directly tax firms making frequent labor adjustments than other labor... View Details
      Keywords: Insurance; Labor; Europe
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      Bozkaya, Ant, and William R. Kerr. "Labor Regulations and European Venture Capital." Journal of Economics & Management Strategy 23, no. 4 (Winter 2014): 776–810.
      • 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.)
      • September 2014
      • Article

      Metropolitan Blueprints of Colonial Taxation? Lessons from Fiscal Capacity Building in British and French Africa, 1880-1940

      By: Ewout Frankema and Marlous van Waijenburg
      The historical and social science literature is divided about the importance of metropolitan blueprints of colonial rule for the development of colonial states. We exploit historical records of colonial state finances to explore the importance of metropolitan identity... View Details
      Keywords: Colonial Administration; Quantitative Sources; Governance; Money; Taxation; Trade; History; Africa
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      Frankema, Ewout, and Marlous van Waijenburg. "Metropolitan Blueprints of Colonial Taxation? Lessons from Fiscal Capacity Building in British and French Africa, 1880-1940." Journal of African History 55, no. 3 (September 2014): 371–400.
      • July–August 2014
      • Article

      Obamacare Rules Pose Challenges for S Corp Owners

      By: Josh Baron, Steve Salley and Judith L. Walsh
      The article offers information financial impacts of tax by the U.S. Affordable Care Act (ACA) applied in January 2013 on family business shareholders and owners of S Corp. It discusses suggestions in tax planning to equalize tax burden including establishing family... View Details
      Keywords: Ownership Type; Family Ownership; Compensation and Benefits; Taxation; Government Legislation
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      Baron, Josh, Steve Salley, and Judith L. Walsh. "Obamacare Rules Pose Challenges for S Corp Owners." Family Business Magazine 25, no. 4 (July–August 2014): 18–19.
      • June 2014 (Revised April 2015)
      • Background Note

      Affordable Housing and Low-Income Housing Tax Credits in the United States

      By: Arthur I Segel and Nicolas P. Retsinas
      This background note explores the basic themes surrounding the government's approach to providing housing: namely its shift from a supplier and builder of affordable housing to an approach that focuses on demand-side solutions and indirect subsidies to private... View Details
      Keywords: Housing; Welfare; Government and Politics
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      Segel, Arthur I., and Nicolas P. Retsinas. "Affordable Housing and Low-Income Housing Tax Credits in the United States." Harvard Business School Background Note 214-107, June 2014. (Revised April 2015.)
      • 2014
      • Chapter

      Who Uses the Roth 401(k), and How Do They Use It?

      By: John Beshears, James J. Choi, David Laibson and Brigitte C. Madrian
      Using administrative data from twelve companies that added a Roth 401(k) option between 2006 and 2010, we describe the characteristics of Roth contributions. Approximately one year after the Roth is introduced, 9% of 401(k) participants have positive Roth balances.... View Details
      Keywords: Retirement; Investment Funds; United States
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      Beshears, John, James J. Choi, David Laibson, and Brigitte C. Madrian. "Who Uses the Roth 401(k), and How Do They Use It?" Chap. 12 in Discoveries in the Economics of Aging, edited by David A. Wise. Chicago: University of Chicago Press, 2014.
      • May 2014
      • Article

      Representative Evidence on Lying Costs

      By: Johannes Abeler, Anke Becker and Armin Falk
      A central assumption in economics is that people misreport their private information if this is to their material benefit. Several recent models depart from this assumption and posit that some people do not lie or at least do not lie maximally. These models invoke many... View Details
      Keywords: Private Information; Lying Costs; Tax Morale; Representative Experiment; Information; Microeconomics; Taxation; Behavior
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      Abeler, Johannes, Anke Becker, and Armin Falk. "Representative Evidence on Lying Costs." Journal of Public Economics 113 (May 2014): 96–104.
      • February 2014 (Revised October 2019)
      • Case

      Should Corporate Profits Be Taxed? (A)

      By: Matthew Weinzierl, Katrina Flanagan and Michael Cianellli
      Taxing corporations is popular, but why? Corporations do not bear the burden of taxes, people do, and the incidence of the corporate income tax burden is likely to be far different from what many of its supporters assume.
      Instructors may also obtain a Teaching... View Details
      Keywords: Economic Versus Statutory Incidence; Basics Of Corporate Taxation; Business Ventures; Taxation; Profit
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      Weinzierl, Matthew, Katrina Flanagan, and Michael Cianellli. "Should Corporate Profits Be Taxed? (A)." Harvard Business School Case 714-033, February 2014. (Revised October 2019.)
      • February 2014 (Revised August 2015)
      • Case

      The Estate Tax Debate

      By: Matthew Weinzierl, Katrina Flanagan and Valerie Galinskaya
      Per dollar of revenue, no tax policy generates more sound and fury than the taxation of estates. To supporters, the tax is a break on the concentration of wealth and power and an easy way to fund redistribution. To opponents, the tax is an unjust punishment of the... View Details
      Keywords: Atkinson-Stiglitz; Optimal Capital Taxation; Bequest Motives; Taxation; Family and Family Relationships; Property
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      Weinzierl, Matthew, Katrina Flanagan, and Valerie Galinskaya. "The Estate Tax Debate." Harvard Business School Case 714-032, February 2014. (Revised August 2015.)
      • December 2013 (Revised March 2024)
      • Case

      Breaking Bad (the Rules): Argentina Defaults, Inflates (and Grows), 1997–2015

      By: Rafael Di Tella and Fernanda Miguel
      In late October 2011, after losing 1 billion of dollar reserves in one month, the Argentine government began imposing a series of currency controls, limiting the ability to buy foreign currency. As of October 2011, Argentina's tax collection agency AFIP had been... View Details
      Keywords: Default; Inflation; Inflation and Deflation; Currency; Governance Controls; Argentina
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      Di Tella, Rafael, and Fernanda Miguel. "Breaking Bad (the Rules): Argentina Defaults, Inflates (and Grows), 1997–2015." Harvard Business School Case 714-036, December 2013. (Revised March 2024.)
      • November 2013 (Revised December 2013)
      • Case

      Endeavor: Miami Heats Up

      By: William A. Sahlman, Ramana Nanda, David Lane and Lisa Mazzanti
      Endeavor Global was a nonprofit that for 15 years had worked to nurture entrepreneurship in emerging markets by selecting local high-impact entrepreneurs for mentoring and aid in scaling up their businesses from committed local business leaders. In summer 2012,... View Details
      Keywords: Social Enterprise; Entrepreneurs; Scaling; Emerging Market Entrepreneurship; Not For Profit; Entrepreneurial Finance; Mentoring; Business Networks; Hybrid Nonprofit Funding; Mission and Purpose; Nonprofit Organizations; Social Entrepreneurship; Emerging Markets; Problems and Challenges; Finance; Miami
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      Sahlman, William A., Ramana Nanda, David Lane, and Lisa Mazzanti. "Endeavor: Miami Heats Up." Harvard Business School Case 814-043, November 2013. (Revised December 2013.)
      • November 2013 (Revised February 2016)
      • Case

      A Long, Bumpy and Unfinished Road: Education Reform in Memphis, Tennessee

      By: Allen Grossman, J. Puckett and Nithya Vaduganathan

      In 2010 the Memphis City School District merged with the neighboring Shelby County School system under the supervision of a single board of education and superintendent. It promised much more than just administrative synergies—it was an opportunity to change a... View Details

      Keywords: Education Reform; Public Education; Business Engagement; Public Sector; Education; Business and Community Relations; Education Industry; Tennessee
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      Grossman, Allen, J. Puckett, and Nithya Vaduganathan. "A Long, Bumpy and Unfinished Road: Education Reform in Memphis, Tennessee." Harvard Business School Case 314-064, November 2013. (Revised February 2016.)
      • 2013
      • Government Testimony

      American Competitiveness Worldwide: Impacts on Small Businesses and Entrepreneurs

      By: Michael E. Porter
      The Committee on Small Business Subcommittee on Economic Growth, Tax and Capital Access held a hearing titled, "American Competitiveness Worldwide: Impacts on Small Businesses and Entrepreneurs." Harvard Business School Professor Michael Porter spoke at the hearing,... View Details
      Keywords: Economic Development; Competitiveness; United States
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      Porter, Michael E. "American Competitiveness Worldwide: Impacts on Small Businesses and Entrepreneurs." Government Testimony, U.S. House of Representatives, Committee on Small Business, Subcommittee on Economic Growth, Tax and Capital Access, Washington, DC, July 2013.
      • Summer 2013
      • Other Article

      The Roots of Our Tax Debates

      By: Matthew C. Weinzierl
      Our fiscal debates are endlessly frustrating. The outlines of a compromise seem clear, yet both sides remain incapable of agreement. But is the proper balance between spending less and taxing more really so obvious? A look at what underlies the political wars over... View Details
      Keywords: Values and Beliefs; Debates; Taxation; Budgets and Budgeting; United States
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      Weinzierl, Matthew C. "The Roots of Our Tax Debates." National Affairs, no. 16 (Summer 2013).
      • June 2013 (Revised February 2014)
      • Case

      FanMode: Launching a Global Sports Venture

      By: Shikhar Ghosh, William R. Kerr and Alexis Brownell
      Neven Murugan is developing FanMode, an app that allows sports fans all over the world to broadcast their reactions in real time into stadiums where their team is playing. It also provides social networking across sports fans. The company is growing, and its founders... View Details
      Keywords: App Development; Location Choices; Structure Of The Firm; Global; Entrepreneurship; Social Media; Sports Industry; Entertainment and Recreation Industry; United Kingdom; South Africa
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      Ghosh, Shikhar, William R. Kerr, and Alexis Brownell. "FanMode: Launching a Global Sports Venture." Harvard Business School Case 813-190, June 2013. (Revised February 2014.)
      • June 2013 (Revised July 2017)
      • Case

      Angus Cartwright IV

      By: Kenneth J. Hatten, William J. Poorvu, Howard H. Stevenson, Arthur I Segel and John H. Vogel, Jr.
      Judy and John DeRight, looking to diversify their investment portfolios, have retained Angus Cartwright, Jr. to identify prospective real estate acquisitions. Mr. Cartwright has four potential properties that he feels merit an in-depth financial analysis. The case... View Details
      Keywords: Acquisition; Cash Flow; Investment Return; Investment Portfolio; Taxation; Balanced Scorecard; Valuation
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      Hatten, Kenneth J., William J. Poorvu, Howard H. Stevenson, Arthur I Segel, and John H. Vogel, Jr. "Angus Cartwright IV." Harvard Business School Case 813-185, June 2013. (Revised July 2017.)
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