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  • 12 Sep 2019
  • News

One Argument for Radical Income Transparency

  • July 2021
  • Article

Invisible Inequality Leads to Punishing the Poor and Rewarding the Rich

By: Oliver P. Hauser, Gordon T. Kraft-Todd, David Rand, Martin A. Nowak and Michael I. Norton
Four experiments examine how the lack of awareness of inequality affects behaviour towards the rich and poor. In Experiment 1, participants who became aware that wealthy individuals donated a smaller percentage of their income switched from rewarding the wealthy to... View Details
Keywords: Income Transparency; Income; Wealth; Equality and Inequality; Knowledge; Behavior; Outcome or Result; Society; Policy
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  • 2019
  • Working Paper

Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured

By: Regina E. Herzlinger and Barak D. Richman
Economists have long noted that the tax exclusion of employer-sponsored insurance (ESI) caused workers to purchase health plans that differ in price and other characteristics from those they would otherwise choose for themselves. We explore the short-term and long-term... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Income; Equality and Inequality; Taxation; Policy; United States
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  • 01 May 2019
  • News

Many assume salary transparency will benefit employees, but research suggests downsides, too

  • 2020
  • Working Paper

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
The U.S. employer-based health insurance tax exclusion created a system of employer-sponsored insurance (ESI) with limited insurance choices and transparency that may lock employed households into health plans that are costlier or different from those they prefer to... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Employees; Income; Taxation; Policy; United States
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  • February 2018 (Revised June 2021)
  • Case

New Constructs: Disrupting Fundamental Analysis with Robo-Analysts

By: Charles C.Y. Wang and Kyle Thomas
This case highlights the business challenges associated with a financial technology firm, New Constructs, that created a technology that can quickly parse complicated public firm financials to paint a clearer economic picture of firms, remove accounting distortions,... View Details
Keywords: Fundamental Analysis; Machine Learning; Robo-analysts; Financial Statements; Financial Reporting; Analysis; Information Technology; Accounting Industry; Financial Services Industry; Information Technology Industry; North America; Tennessee
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  • May 2011
  • Article

Consequences and Institutional Determinants of Unregulated Corporate Financial Statements: Evidence from Embedded Value Reporting

By: George Serafeim
I analyze Embedded Value (EV) reporting by firms with life insurance operations to assess the impact of unregulated financial reporting on transparency and to examine the institutional characteristics that promote unregulated reporting. Under EV accounting the present... View Details
Keywords: Financial Statements; Mergers and Acquisitions; Financial Reporting; Cash Flow; Contracts; Equity; Profit; Value; Corporate Disclosure; Governing Rules, Regulations, and Reforms; Business and Shareholder Relations; Business Earnings
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    Regina E. Herzlinger

    Regina E. Herzlinger is the Nancy R. McPherson Professor of Business Administration at the Harvard Business School. She was the first woman to be tenured and chaired at Harvard Business School and serve on many established and start-up corporate health care/medical... View Details

    Keywords: health care; insurance industry; medical devices; retailing; digital health
    • 15 May 2018
    • First Look

    New Research and Ideas, May 15, 2018

    are also shown to be actors in periodic deglobalization waves. This was because their function was to reinforce the gaps in wealth and income rather than disrupt them. Business enterprises proved disappointing institutions for knowledge... View Details
    Keywords: Dina Gerdeman
    • 24 Apr 2018
    • First Look

    First Look at New Research and Ideas, April 24, 2018

    more than a material exchange in labor relations). Third, we study survey data for the 1990s on the beliefs of Peronist and non-Peronist voters in Argentina and Democrat and Republican voters in the United States. While income and... View Details
    Keywords: Sean Silverthorne
    • 20 Oct 2015
    • First Look

    October 20, 2015

    transactions and vice versa. This paper examines how service quality, competition, and poverty are related to demand and inventory (of electronic credit and physical cash) where, in this setting, service quality consists of pricing View Details
    Keywords: Sean Silverthorne
    • 21 Oct 2022
    • Research & Ideas

    People Trust Business, But Expect CEOs to Drive Social Change

    Public trust in business remains relatively unshaken amid economic turbulence and a lingering pandemic, even as faith in the media and government falters, but leaders could do more to address social issues, a new global opinion survey shows. However, not everyone... View Details
    Keywords: by Scott Van Voorhis
    • 22 Jan 2013
    • First Look

    First Look: Jan. 22

    Leather Suit and the Paradox of Japanese Capitalism Ramanna, Karthik, and Matthew ShafferHarvard Business School Case 113-026 Two lost decades later, capitalism in Japan embodies peculiar contradictions-preserving wealth and social stability in the face of declining... View Details
    Keywords: Sean Silverthorne
    • 02 Aug 2016
    • First Look

    August 2, 2016

    households allocate their attention (away from chat and news towards video and social media), and yet we simultaneously identify remarkable stability in how much attention is allocated and how it is allocated. Specifically, we identify (i) persistence in the elasticity... View Details
    Keywords: Sean Silverthorne
    • 01 Dec 2023
    • News

    Drop Everything, Read This

    The Bookshelf Rick Rubin is one of the greatest music producers of all time. His book, The Creative Act: A Way of Being, is about the creative process and is based on his experiences with era-defining musicians. He encourages the reader to be open to clues and... View Details
    Keywords: Publishing Industries (except Internet); Information
    • 14 Sep 2021
    • Blog Post

    Top 5 Myths About HBS

    experiences, their life story, things that have become formative or defining for them. The fact that people took the time to share things that were personally important really helped us early on form a supportive network. I think that View Details
    • 16 Jul 2020
    • Research & Ideas

    Restaurant Revolution: How the Industry Is Fighting to Stay Alive

    from others seeking work. Many other restaurant employees, particularly front-of-house tipped workers, earned more while working than receiving unemployment compensation and want to return quickly, but are concerned their income will drop... View Details
    Keywords: by Michael S. Kaufman, Lena G. Goldberg, and Jill Avery; Food & Beverage
    • 08 Oct 2020
    • Research & Ideas

    Keep Your Weary Workers Engaged and Motivated

    by the government, we had to furlough 90% of our team. They still receive benefits but no wages. We plan on bringing them all back as soon as we are allowed to reopen, but for now they have no income from the company. Many in our industry... View Details
    Keywords: by Boris Groysberg and Robin Abrahams
    • Web

    Winners & Runners-Up | New Venture Competition

    booking process. Zumper Anthemos Georgiades Business Track Runner-Up Zumper allows tenants to search for and close annual apartment leases in a much more transparent manner. Social Enterprise Track, 2012 eTransitions (now Careport Health)... View Details
    • 06 Jul 2016
    • What Do You Think?

    How Do We Pay for the Costs of Globalization?

    government policies, short-term corporate management thinking, the World Trade Organization (Paul saying, “Personally, I’m a long-time supporter of globalization, but the WTO decision-making process needs to be more transparent and... View Details
    Keywords: by James L. Heskett; Manufacturing