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  • All HBS Web  (359)
    • News  (77)
    • Research  (227)
    • Events  (2)
    • Multimedia  (1)
  • Faculty Publications  (74)

Show Results For

  • All HBS Web  (359)
    • News  (77)
    • Research  (227)
    • Events  (2)
    • Multimedia  (1)
  • Faculty Publications  (74)
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  • 16 Dec 2014
  • First Look

First Look: December 16

Evidence from Randomized Survey Experiments By: Kuziemko, Ilyana, Michael I. Norton, Emmanuel Saez, and Stefanie Stantcheva Abstract—We analyze randomized online survey experiments providing interactive, customized information on U.S. View Details
Keywords: Sean Silverthorne
  • 08 Jan 2007
  • What Do You Think?

Neuro Economics: Science or Science Fiction?

expect their incomes to be in the long-term, thereby mitigating the short-term impact on personal spending of events such as tax legislation. And Warren Buffett is fond of explaining his investment... View Details
Keywords: by Jim Heskett
  • 17 Apr 2012
  • First Look

First Look: April 17

responsibility for securing these materials.   Working PapersPayout Taxes and the Allocation of Investment Authors:Bo Becker, Marcus Jacob, and Martin Jacob Abstract When corporate payout is taxed, internal equity (retained earnings) is... View Details
Keywords: Carmen Nobel
  • 30 Jun 2020
  • Book

Capitalism Is More at Risk Than Ever

The book Capitalism at Risk first appeared in 2011. The problems it identified with social inequality, global trade strife, and environmental degradation have only accelerated by 2020. The new edition of Capitalism at Risk, subtitled How Business Can Lead, is expanded... View Details
Keywords: by 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
Keywords: by Sean Silverthorne; Retail
  • 19 May 2015
  • First Look

First Look: May 19

https://cb.hbsp.harvard.edu/cbmp/product/715044-PDF-ENG Harvard Business School Case 714-033 Should Corporate Profits Be Taxed? Taxing corporations is popular, but why? Corporations do not bear the burden of taxes, people do, and the... View Details
Keywords: Sean Silverthorne
  • 01 Nov 2011
  • First Look

First Look: Nov. 1

C. Fritz Foley, and James R. Hines Jr. Publication:National Tax Journal (forthcoming) Abstract Deferral of U.S. taxes on foreign source income is commonly characterized as a... View Details
Keywords: Sean Silverthorne
  • 03 Jul 2012
  • Research & Ideas

HBS Faculty on Supreme Court Health Care Ruling

hundreds of billions in additional taxes to pay for the health care of the sick. Health care expenditures roughly follow Pareto's Law: Twenty percent of users spend 80 percent of the money. If the healthy 80 percent do not buy health... View Details
Keywords: Re: Multiple Faculty; Health
  • 07 Feb 2012
  • First Look

First Look: February 7

three prominently proposed tags-gender, race, and height-as in actual policy. This explanation for limited tagging also implies that optimal marginal tax rates at high incomes are lower than in standard... View Details
Keywords: Sean Silverthorne
  • 17 May 2011
  • First Look

First Look: May 17

income taxation. I show analytically how age dependence improves policy on both the intratemporal and intertemporal margins. I use detailed numerical simulations, calibrated with data from the U.S. PSID, to generate robust policy... View Details
Keywords: Sean Silverthorne
  • 11 Jan 2011
  • First Look

First Look: Jan. 11

ability ought to be taxed. In an environment where commodity taxes are allowed to be nonlinear functions of income and consumption, we derive an analytical expression that reveals the forces determining... View Details
Keywords: Sean Silverthorne
  • 04 Aug 2009
  • First Look

First Look: August 4

  Working PapersThe Impact of Private Equity Ownership on Corporate Tax Avoidance Authors:Brad Badertscher, Sharon P. Katz, and Sonja Olhoft Rego Abstract This study investigates how private equity ownership affects corporate View Details
Keywords: Martha Lagace
  • 16 Aug 2016
  • First Look

August 16, 2016

benefit-based principle. Together, these results suggest that a large share of the American public views the allocation of pre-tax incomes as relevant to optimal tax policy and—at least in part—justly... View Details
Keywords: Sean Silverthorne
  • 16 Apr 2013
  • First Look

First Look: April 16

different economic systems. In particular, two equilibria might arise: one with low taxes and a belief that the income-generating process is "fair" because effort is important (an "American" equilibrium) and another... View Details
Keywords: Sean Silverthorne
  • 18 Apr 2017
  • First Look

First Look at New Ideas, April 18

by Metro do Porto in 2007. It represents an opportunity to study fixed income derivative instruments, such as plain-vanilla swaps and structured swaps, as well as understand the opportunities and challenges of using innovative financial... View Details
Keywords: by Sean Silverthorne
  • 18 Dec 2012
  • First Look

First Look: December 18

effects on productivity a priori, inhibiting effective capacity management in high load systems. We categorize load into in-process inventory (congestion) and incoming inventory, decomposing the latter into its levels of bottleneck (BN)... View Details
Keywords: Carmen Nobel
  • 15 Jan 2013
  • First Look

First Look: January 15

financial autonomy to collect export taxes and spend on public goods. The argument is that trade shocks affect asymmetrically the tax revenues of state governments and, thus, their expenditures on elementary... View Details
Keywords: Sean Silverthorne
  • 29 Oct 2000
  • Research & Ideas

The Entrepreneurial Venture: A Conversation

First, there were changes in ERISA (Employee Retirement Income Security Act) legislation that allowed pension funds to invest in private equity; second, the growth of the microprocessor and the semiconductor; and third, the rise of... View Details
Keywords: by Susan Young
  • 28 Apr 2009
  • First Look

First Look: April 28, 2009

Earnings Management, Corporate Tax Shelters, and Book-Tax Alignment Authors:Mihir Desai and Dhammika Dharmapala Publication:National Tax Journal (forthcoming) Abstract This paper reviews recent evidence... View Details
Keywords: Martha Lagace
  • 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
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