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Show Results For
- All HBS Web
(362)
- News (77)
- Research (227)
- Events (2)
- Multimedia (1)
- Faculty Publications (75)
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- 20 Sep 2011
- First Look
First Look: September 20
and a little understood provision in the federal tax code that is implemented at the state level, the Low-Income Housing Tax Credit (LIHTC). The relationship is complex because, while the federal government... View Details
Keywords: Sean Silverthorne
- 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... View Details
Keywords: Martha Lagace
- 16 Sep 2008
- First Look
First Look: September 16, 2008
presentation of special items within the financial statements reflects the firm's underlying economic performance or opportunism. We examine the presentation of recognized special items either as a separate line item on the income... View Details
- 23 Jan 2020
- Research & Ideas
Businesses Need a 'Catalyst' to Make CSR Practices Stick
responsibility programs are basically funded by an internal tax within the company,” says Robert Kaplan, Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at Harvard Business School. “The good that such... View Details
Keywords: by Michael Blanding
- 02 Feb 2010
- First Look
First Look: Feb. 2
calibrate these arguments to assess their quantitative importance. We use a dynamic equilibrium model with tax distortion, government outlays uncertainty, and contingent-debt service. Our framework also recognizes that contingent debt can... View Details
Keywords: Martha Lagace
- 12 Sep 2011
- Research & Ideas
The Untold Story of ‘Green’ Entrepreneurs
another influential factor in the development of the wind turbine business following the oil shocks of the 1970s. Suddenly faced with the end of the cheap oil era, the United States, Denmark, and Germany made significant investments in subsidies, View Details
Keywords: by Sean Silverthorne
- 02 Jul 2013
- First Look
First Look: July 2
empirical study of possible mechanisms by which income inequality may exert macro-level effects is warranted. We suggest further that the one potential mechanism that may be especially worthy of investigation relates to possible effects... View Details
Keywords: Anna Secino
- 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 the result of bad luck) to a... View Details
Keywords: Carmen Nobel
- 26 Apr 2011
- First Look
First Look: April 26
examine a prominent justification for capital income taxation: goods preferred by those with high ability ought to be taxed. In an environment where commodity taxes are allowed to be nonlinear functions of... View Details
Keywords: Sean Silverthorne
- 23 Jun 2009
- First Look
First Look: June 23
communities, and make our cities smarter. Download the paper: http://www.hbs.edu/research/pdf/09-141.pdf The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution Authors:N. Gregory Mankiw and Matthew Weinzierl... View Details
Keywords: Martha Lagace
- 22 Apr 2014
- First Look
First Look: April 22
decision-making is limited. Exploiting exogenous variation in state compulsory schooling laws in both standard and two-sample instrumental variable strategies, we show education increases financial market participation, measured by investment View Details
Keywords: Sean Silverthorne
- 29 Apr 2013
- Research & Ideas
Are First-Time Buyers Left Out of Real Estate’s Rebound?
viability of the mortgage interest deduction in the midst of calls to increase revenues and decrease loopholes? A: First, let us put the mortgage interest deduction in historical context. It came about when the federal income View Details
- 03 Mar 2008
- First Look
First Look: March 4, 2008
avoidance activities advance shareholder interests? This paper tests alternative theories of corporate tax avoidance that yield distinct predictions on the valuation of corporate tax avoidance. Unexplained... View Details
Keywords: Martha Lagace
- 20 Dec 2018
- Research & Ideas
Most Popular Stories and Research Papers of 2018
written by Harvard Business School faculty—along with links to the full text of those papers. Here are the five most downloaded working papers of 2018: Corporate Tax Cuts Increase Income Inequality While... View Details
Keywords: by Sean Silverthorne
- 06 Sep 2005
- Research & Ideas
The Best Place for Retirement Funds
households had at least $25,000 in both a taxable and a tax-deferred account. And while about two-thirds of those households held tax-efficient portfolios, most of the remaining third could reduce their taxes by relocating heavily View Details
Keywords: by Ann Cullen
- 19 Mar 2019
- First Look
New Research and Ideas, March 19, 2019
low percentage of income contributed) and rewarded the poor (for their high percentage of income contributed). In Experiment 4, participants provided with public education contributions for five New York... View Details
Keywords: Dina Gerdeman
- 10 Jan 2005
- What Do You Think?
Public Pension Reform: Does Mexico Have the Answer?
opinion is that the Administration should be candid and recognize that social security is a TAX used to fund a basic retirement benefit—the pension equivalent of food stamps. Higher income retirees should... View Details
- 15 Dec 2009
- First Look
First Look: Dec. 15, 2009
explain eight lessons from optimal tax theory and compare them to the last few decades of OECD tax policy. As recommended by theory, top marginal income View Details
Keywords: Martha Lagace
- 17 Mar 2015
- Research & Ideas
Where Did My Shopping Mall Go?
is down, therefore basket size is down—so everybody in the mall is affected by traffic being down. If you have two or three major traffic-driving tenants in trouble, this affects the entire mall. This then creates a domino effect in the entire community in terms of... View Details
- 13 Sep 2012
- Research & Ideas
Why Public Companies Underinvest in the Future
were the basis of a second proxy. When corporate income taxes decline, investment opportunities of the firms improve—fewer taxes means companies can keep a larger fraction of... View Details
Keywords: by Maggie Starvish