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  • April 2018
  • Article

The Power of Voice in Stimulating Morality: Eliciting Taxpayer Preferences Increases Tax Compliance

By: Cait Lamberton, Jan-Emmanuel De Neve and Michael I. Norton
Decisions about paying taxes represent one of the most common moral quandaries faced by citizens. In the present research, we argue that taxpayer compliance can be raised by increasing “voice”: allowing taxpayers to express non-binding preferences about the way their... View Details
Keywords: Morality; Public Policy; Ethics; Moral Sensibility; Taxation; Policy; Attitudes; Governance Compliance
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  • October 24, 2018
  • Article

End the Corporate Health Care Tax

By: Mark R. Kramer and John Pontillo
Imagine if a single piece of legislation could effectively eliminate all U.S. corporate taxes, subsidize hundreds of millions of dollars in new corporate investment, increase the take-home pay of most U.S. employees, ease state and local budgets, and reduce the U.S.... View Details
Keywords: Corporate Taxation; Health Care and Treatment; Insurance; Taxation; Governing Rules, Regulations, and Reforms; United States
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  • 02 Jun 2011
  • Research & Ideas

Signing at the Top: The Key to Preventing Tax Fraud?

the Internal Revenue Service is the federal tax gap, which is the difference between what Americans should pay on their taxes and what they actually do pay. According to the IRS's most recent estimates the... View Details
Keywords: by Carmen Nobel; Accounting
  • 18 Apr 2016
  • Working Paper Summaries

Popular Acceptance of Morally Arbitrary Luck and Widespread Support for Classical Benefit-Based Taxation

Keywords: by Matthew C. Weinzierl
  • 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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  • 08 Dec 2022
  • HBS Case

The War in Ukraine and Nestlé’s Moral Dilemma: Stay or Leave Russia?

today’s leaders face when confronted with a moral dilemma. Even though the business in Russia represented a small portion of Nestlé’s worldwide sales, staying in the country could have had an outsized impact on the company’s reputation.... View Details
Keywords: by Michael Blanding; Consumer Products
  • February 2016
  • Article

Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions

By: Benjamin B. Lockwood and Matthew Weinzierl
Calculating the welfare implications of changes to economic policy or shocks to the economy requires economists to decide on a normative criterion. One way to make that decision is to elicit the relevant moral criteria from real-world policy choices, converting a... View Details
Keywords: Judgments; Taxation
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  • 2012
  • Article

Signing at the Beginning Makes Ethics Salient and Decreases Dishonest Self-reports in Comparison to Signing at the End

By: L. Shu, N. Mazar, F. Gino, D. Ariely and M. Bazerman
Many written forms required by businesses and governments rely on honest reporting. Proof of honest intent is typically provided through signature at the end of the document, e.g., tax returns or insurance policy forms. Still, people sometimes cheat to advance their... View Details
Keywords: Nudge; Morality; Honesty; Self-report; Policy-making; Ethics; Corporate Disclosure; Reports; Policy
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  • 15 Jan 2013
  • Working Paper Summaries

The Promise of Positive Optimal Taxation: A Generalized Theory Calibrated to Survey Evidence on Normative Preferences Explains Puzzling Features of Policy

Keywords: by Matthew Weinzierl
  • Research Summary

Overview

By: Matthew C. Weinzierl

My academic research centers on uncovering and closing gaps between the theory and reality of tax policy. My main contribution has been to identify and address a mismatch between the goals for taxation typically assumed in theory and the goals the public and... View Details

  • 13 May 2014
  • First Look

First Look: May 13

networking. Drawing from moral psychology research, we posit that this intentional behavior has unintended consequences for an individual's morality. Unlike personal networking in pursuit of emotional support or friendship, and unlike... View Details
Keywords: Sean Silverthorne
  • 23 Nov 2010
  • First Look

First Look: November 23

Publications Blind Ethics: Closing One's Eyes Polarizes Moral Judgment and Discourages Dishonest Behavior Authors: E. M. Caruso and F. Gino Publication: Cognition (forthcoming) Abstract Four experiments demonstrate that closing one's eyes... View Details
Keywords: Sean Silverthorne
  • 16 Sep 2008
  • First Look

First Look: September 16, 2008

transition. Purchase this case: http://harvardbusinessonline.hbsp.harvard.edu/ b01/en/common/item_detail.jhtml?id=509005 Sloan & Harrison: The Associate Challenge Harvard Business School Case 409-032 TThe law firm, Sloan & Harrison, was confronting issues... View Details
  • 24 Feb 2009
  • First Look

First Look: February 24, 2009

and has a more positive relationship to performance for organizations that perform more complex tasks. The theoretical and practical implications of these findings are discussed. Download the paper: http://www.hbs.edu/research/pdf/08-002.pdf   Cases & Course... View Details
Keywords: Martha Lagace
  • 22 Mar 2016
  • First Look

March 22, 2016

Acceptance of Morally Arbitrary Luck and Widespread Support for Classical Benefit-Based Taxation By: Weinzierl, Matthew C. Abstract—Public moral reasoning is shown to differ in three specific ways from what... View Details
Keywords: Sean Silverthorne
  • Web

Great American Business Leaders of the 20th Century - Leadership

Equal Rights Amendment Roe v. Wade legalizes abortion Social discord continues over Vietnam War and civil rights Watergate scandal undermines faith in authority Influence: Medium-Low 80 1980 19 Moral Majority "Me" generation Focus on... View Details
  • Web

Finance - Faculty & Research

Transport for London (TfL) Pension Fund, was keeping a careful eye on the turmoil in the U.K. sovereign bond (or gilt) market. When the new government announced the largest tax cuts the U.K. had seen in half a century, gilts saw an... View Details
  • 16 May 2023
  • HBS Case

How KKR Got More by Giving Ownership to the Factory Floor: ‘My Kids Are Going to College!’

performing as a whole, may not hold much value when an employee goes to exercise them, Rouen says. They also can be complicated to administer from legal and tax perspectives. Employees are skeptical of programs that trade wages or... View Details
Keywords: by Avery Forman
  • 24 May 2011
  • First Look

First Look: May 24

through signature—e.g., at the end of tax returns or insurance policy forms. Yet even when people care about morality and want to be seen as ethical by others, they sometimes transgress when beneficial to... View Details
Keywords: Sean Silverthorne
  • 04 Sep 2001
  • Research & Ideas

Is Government Just Stupid? How Bad Decisions Are Made

fish become extinct. If elected, I will do everything possible to enact an across-the-board fifteen percent tax reduction. Undoubtedly, some of these positions appeal to you more than others. Some you simply do not like. Now consider the... View Details
Keywords: by Max H. Bazerman, Jonathan Baron & Katherine Shonk