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Publications

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  • All HBS Web  (611)
    • People  (1)
    • News  (118)
    • Research  (399)
    • Events  (5)
    • Multimedia  (7)
  • Faculty Publications  (140)

Show Results For

  • All HBS Web  (611)
    • People  (1)
    • News  (118)
    • Research  (399)
    • Events  (5)
    • Multimedia  (7)
  • Faculty Publications  (140)
← Page 8 of 611 Results →
  • July 2018
  • Article

Revisiting the Classical View of Benefit-Based Taxation

By: Matthew Weinzierl
This article incorporates into modern optimal tax theory the classical logic of benefit‐based taxation in which an individual's benefit from the activities of the state is tied to his or her income‐earning ability. First‐best optimal policy is characterized... View Details
Keywords: Taxation; Theory; Policy
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Weinzierl, Matthew. "Revisiting the Classical View of Benefit-Based Taxation." Economic Journal 128, no. 612 (July 2018): F37–F64. (Also Harvard Business School Working Paper, No. 14-101, April 2014.)
  • 2016
  • Working Paper

Popular Acceptance of Inequality Due to Innate Brute Luck and Support for Classical Benefit-Based Taxation

By: Matthew C. Weinzierl
U.S. survey respondents' views on distributive justice are shown to differ in two specific, related ways from what is conventionally assumed in modern optimal tax research. A large share of respondents, and in some cases a large majority, resist the full equalization... View Details
Keywords: Equality and Inequality; Attitudes; Taxation; Theory; United States
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Weinzierl, Matthew C. "Popular Acceptance of Inequality Due to Innate Brute Luck and Support for Classical Benefit-Based Taxation." Harvard Business School Working Paper, No. 16-104, March 2016. (Revised July 2016. Also NBER Working Paper Series, No. 22462, July 2016. Also see Notes on Fortune article. Accepted for publication by the Journal of Public Economics.)
  • 17 Aug 2021
  • Op-Ed

Dispensing Justice: The Case for Legalizing Cannabis Nationally

lower total cost. Further, cannabis businesses pay a much higher share of net income as taxes, compared to other businesses of similar scale. That’s because, according to the Internal Revenue Code, businesses that “traffic” in Schedule I controlled substances aren’t... View Details
Keywords: by Ashish Nanda and Tabatha Robinson

    Cutting the Gordian Knot of Employee Health Care

    President Joe Biden’s promise to give every American access to affordable health insurance is well-intentioned, but his plan’s policy elements—a public option, a permanent expanded tax credit—require congressional approval and would expend significant political and... View Details
    • 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

    • Video

    A Conversation with HBS Online Professor Mihir Desai

    • 21 Dec 2020
    • News

    Space Economics: Hunting Stags in Space

    • June 15, 2021
    • Article

    Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice

    By: Regina E. Herzlinger and Barak D. Richman
    President Joe Biden’s promise to give every American access to affordable health insurance is well-intentioned, but his plan’s policy elements—a public option, a permanent expanded tax credit—require congressional approval and would expend significant political and... View Details
    Keywords: Health Insurance; Health Insurance Marketplaces; Health Care Delivery; Health Care Financing; Health Care Industry; Health Care and Treatment; Insurance; Service Delivery; Cost Management; Health Industry; United States
    Citation
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    Herzlinger, Regina E., and Barak D. Richman. "Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice." Health Affairs Blog (June 15, 2021).
    • 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
    Citation
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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.
    • 2012
    • Working Paper

    ~Why Do We Redistribute so Much but Tag so Little? Normative Diversity, Equal Sacrifice and Optimal Taxation

    By: Matthew Weinzierl
    Tagging is a free lunch in conventional optimal tax theory because it eases the classic tradeoff between efficiency and equality. But tagging is used in only limited ways in tax policy. I propose one explanation: conventional optimal tax theory has yet to capture the... View Details
    Keywords: Forecasting and Prediction; Cost; Framework; Policy; Taxation; Analytics and Data Science; Performance Efficiency; United States
    Citation
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    Weinzierl, Matthew. "~Why Do We Redistribute so Much but Tag so Little? Normative Diversity, Equal Sacrifice and Optimal Taxation." Harvard Business School Working Paper, No. 12-064, January 2012. (Revised August 2012. NBER Working Paper Series, No. 18045, August 2012)
    • 14 Oct 2016
    • Working Paper Summaries

    A Welfarist Role for Nonwelfarist Rules: An Example with Envy

    Keywords: by Matthew Weinzierl
    • 13 Jul 2012
    • Working Paper Summaries

    De Gustibus non est Taxandum: Theory and Evidence on Preference Heterogeneity and Redistribution

    Keywords: by Benjamin Lockwood & Matthew Weinzierl
    • Teaching Interest

    Finance II (MBA Required Curriculum)

    By: Benjamin C. Esty

    This course builds on the foundation developed in Finance I, focusing on three sets of managerial decisions:

    • How to evaluate complex investments.
    • How to set and execute financial policies within a firm.
    • How to integrate... View Details
    Keywords: Finance
    • January 2001 (Revised August 2003)
    • Case

    Diageo plc

    A major U.K.-based multinational is reevaluating its leverage policy as it restructures its business. The treasury team models the tradeoffs between the benefits and costs of debt financing, using Monte Carlo simulation to estimate the savings from the interest tax... View Details
    Keywords: Cost vs Benefits; Multinational Firms and Management; Capital Structure; Restructuring; United Kingdom
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    Chacko, George C., Peter Tufano, and Joshua Musher. "Diageo plc." Harvard Business School Case 201-033, January 2001. (Revised August 2003.)
    • 17 Jan 2013
    • News

    What to do now: Shape up

    • July 2016
    • Article

    Taxation, Corruption, and Growth

    By: Philippe Aghion, Ufuk Akcigit, Julia Cagé and William R. Kerr
    We build an endogenous growth model to analyze the relationships between taxation, corruption, and economic growth. Entrepreneurs lie at the center of the model and face disincentive effects from taxation but acquire positive benefits from public infrastructure.... View Details
    Keywords: Endogenous Growth; Public Goods; Corruption; Crime and Corruption; Entrepreneurship; Taxation; Economic Growth
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    Aghion, Philippe, Ufuk Akcigit, Julia Cagé, and William R. Kerr. "Taxation, Corruption, and Growth." Special Issue on The Economics of Entrepreneurship. European Economic Review 86 (July 2016): 24–51.
    • 2009
    • Working Paper

    Labor Regulations and European Private Equity

    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: Venture Capital; Private Equity; Insurance; Investment; Governing Rules, Regulations, and Reforms; Taxation; Employment; Europe
    Citation
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    Bozkaya, Ant, and William R. Kerr. "Labor Regulations and European Private Equity." Harvard Business School Working Paper, No. 08-043, December 2009.
    • 11 Dec 2014
    • News

    In Praise of Small Miracles

    • 15 Sep 2016
    • News

    US political system risks economic competitiveness, study finds

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