Filter Results
:
(730)
Show Results For
-
All HBS Web
(730)
- News (190)
- Research (462)
- Events (1)
- Multimedia (2)
- Faculty Publications (262)
Show Results For
-
All HBS Web
(730)
- News (190)
- Research (462)
- Events (1)
- Multimedia (2)
- Faculty Publications (262)
- 23 Nov 2010
- First Look
First Look: November 23
repeatedly declared fiscal emergencies as California's state budget deficit reached all-time highs. The Governor and legislative leaders established the Commission on the Twenty-first Century Economy to recommend tax reforms that would...
View Details
Keywords:
Sean Silverthorne
- July–August 2014
- Article
Obamacare Rules Pose Challenges for S Corp Owners
By: Josh Baron, Steve Salley and Judith L. Walsh
The article offers information financial impacts of tax by the U.S. Affordable Care Act (ACA) applied in January 2013 on family business shareholders and owners of S Corp. It discusses suggestions in tax planning to equalize tax burden including establishing family...
View Details
Keywords:
Ownership Type;
Family Ownership;
Compensation and Benefits;
Taxation;
Government Legislation
Baron, Josh, Steve Salley, and Judith L. Walsh. "Obamacare Rules Pose Challenges for S Corp Owners." Family Business Magazine 25, no. 4 (July–August 2014): 18–19.
- June 2007 (Revised January 2008)
- Background Note
The U.S. Retirement Savings Market and the Pension Protection Act of 2006
By: Luis M. Viceira and Helen Tung
Provides an overview of the evolution of the private retirement savings market in the U.S. since 1990; the management and administration of defined-contribution (DC) plans; the existing evidence about the investment and savings decisions of participants in DC plans;...
View Details
Keywords:
Investment;
Personal Finance;
Saving;
Government Legislation;
Retirement;
Business and Government Relations;
Financial Services Industry;
United States
Viceira, Luis M., and Helen Tung. "The U.S. Retirement Savings Market and the Pension Protection Act of 2006." Harvard Business School Background Note 207-130, June 2007. (Revised January 2008.)
- March 2004 (Revised July 2004)
- Case
Sarbanes-Oxley Act, The
By: Lynn S. Paine and James Weber
Describes the evolution and passage of the Sarbanes-Oxley Act of 2002 from the perspective of the senior counsel on capital markets for the U.S. House Committee on Financial Services.
View Details
Keywords:
Government Legislation;
Corporate Accountability;
Governance Controls;
Capital Markets;
Financial Reporting;
Laws and Statutes;
United States
Paine, Lynn S., and James Weber. "Sarbanes-Oxley Act, The." Harvard Business School Case 304-079, March 2004. (Revised July 2004.)
- 01 Dec 2016
- News
Ask the Expert: Energy’s Next Era
© d20/ZUMA © d20/ZUMA Governments across the globe are getting serious about weaning themselves off of fossil fuels. Denmark has pledged to be powered solely by renewable energy by 2050; Sweden pledged to reach the goal by 2040. Hawaii made the same promise, with a...
View Details
- 20 Aug 2001
- Research & Ideas
Making an Ally of Uncle Sam
likely to be impacted by government legislation and regulation and the least prepared to help shape the rules. Watkins, Edwards, & Thakrar Businesses cooperate to create economic value; they compete to distribute or claim the...
View Details
- April 3, 2024
- Article
How Automakers Can Address Resistance to Self-Driving Cars
By: Stuti Agarwal, Julian De Freitas and Carey K. Morewedge
Research involving multiple experiments found that consumers have biased views of their driving abilities relative to those of other drivers and automated vehicles. These findings have implications for the adoption of partly or fully automated vehicles, which one day...
View Details
Keywords:
Technology Adoption;
Consumer Behavior;
Government Legislation;
Prejudice and Bias;
Auto Industry;
Technology Industry
Agarwal, Stuti, Julian De Freitas, and Carey K. Morewedge. "How Automakers Can Address Resistance to Self-Driving Cars." Harvard Business Review (website) (April 3, 2024).
- November 2010 (Revised December 2010)
- Background Note
HR 3509
By: David F. Hawkins
HR 3509 ("2010 Health Reform Bill") imposition of a fee in pharmaceutical sales and an excise tax on medical device sales raises accounting issues.
View Details
Keywords:
Accounting;
Governing Rules, Regulations, and Reforms;
Government Legislation;
Taxation;
Medical Devices and Supplies Industry;
Pharmaceutical Industry;
United States
Hawkins, David F. "HR 3509." Harvard Business School Background Note 111-056, November 2010. (Revised December 2010.)
- 03 Aug 2011
- News
No Ducking the Debt Ceiling
What debt ceiling? I haven’t been on Mars for the last two weeks, but close to it .off in the woods and on vacation, unplugged, untethered, and blissfully out of touch. So I missed the all-consuming topic that must have driven everyone crazy while I was away. Somehow,...
View Details
- May 2008
- Article
Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings
By: Suraj Srinivasan and Joseph Piotroski
In this paper, we examine the economic impact of the Sarbanes-Oxley Act (SOX) by analyzing foreign listing behavior onto U.S. and U.K. stock exchanges before and after the enactment of the Act in 2002. Using a sample of all listing events onto U.S. and U.K. exchanges...
View Details
Keywords:
Decision Choices and Conditions;
Stocks;
Government Legislation;
Market Transactions;
Motivation and Incentives;
United Kingdom;
United States
Srinivasan, Suraj, and Joseph Piotroski. "Regulation and Bonding: The Sarbanes-Oxley Act and the Flow of International Listings." Journal of Accounting Research 46, no. 2 (May 2008).
- 15 Apr 2014
- Research & Ideas
Calderón: Economic Arguments Needed to Fight Climate Change
What do Chinese coal plants and the American legislative branch have in common? They are both major adversaries in the fight against climate change, according to former President of Mexico Felipe Calderón. "The most serious problem is in the United States...
View Details
- 01 Jun 2010
- News
Get Well Soon
improvement science that emphasizes rapid cycles of small-scale change. Their finding that an accumulation of small changes can add up to significant gains is leading the way for health-care reform that is just as revolutionary as its View Details
- 01 Oct 2001
- News
Christopher Cox: Capitol Hill Intellectual
experience. Such experience has served him well as he has introduced numerous pieces of legislation that have, among other things, repealed inheritance taxes (the so-called death tax), banned taxes on Internet commerce, and limited...
View Details
- 01 Mar 2004
- News
Reforming Company Boards
investments, and their responsibility to investors? Legislation mandating reform can be passed quickly compared with the time needed to change people’s behavior. Some believe that things won’t really change until we have a new generation...
View Details
Keywords:
Corporate Services
- 04 Sep 2001
- Research & Ideas
Five Questions for Max Bazerman
on ways to grow the pie of social resources within the legal and legislative systems of the United States, as well as within the democratic systems of other nations. The constraints that democracies place on power certainly do not...
View Details
Keywords:
Re: Max H. Bazerman
- 08 Jul 2002
- What Do You Think?
Have We Carried the Concept of Alignment Too Far?
Among the proposals for legislation and oversight, one relatively simple one has been set forth by the SEC and supported by the administration to provide checks on what might be regarded by some as the excesses of alignment. It involves...
View Details
Keywords:
by James Heskett
- 2007
- Working Paper
Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends
By: Mihir A. Desai and Dhammika Dharmapala
This paper investigates how taxes influence portfolio choices by exploring the response to the distinctive treatment of foreign dividends in the Jobs and Growth Tax Relief Reconciliation Act (JGTRRA). JGTRRA lowered the dividend tax rate to 15% for American equities...
View Details
- 02 Sep 2002
- Research & Ideas
Foreign Multinationals in the U.S.: A Rocky Road
extension to their worldwide businesses. These fears were exaggerated, but reflected alarm about the unpredictable ways in which the U.S.'s unique legislation was enforced. Secondly, there was a widespread belief that the U.S. market was...
View Details
Keywords:
by Sarah Jane Johnston & Martha Lagace
- June 2023 (Revised January 2024)
- Case
Chipmaking in the Desert: Taiwan Semiconductor Manufacturing Company's Global Expansion
By: William C. Kirby and Noah B. Truwit
On December 6, 2022, in Phoenix, Arizona, Taiwan Semiconductor Manufacturing Company (TSMC) Executive Chairman Mark Liu outlined the company’s ambitious plans to invest $40 billion to build semiconductor manufacturing plants in Phoenix. The event also celebrated the...
View Details
Keywords:
Geopolitical Units;
Government and Politics;
Government Legislation;
Expansion;
Market Entry and Exit;
Semiconductor Industry;
Taiwan;
United States
Kirby, William C., and Noah B. Truwit. "Chipmaking in the Desert: Taiwan Semiconductor Manufacturing Company's Global Expansion." Harvard Business School Case 323-101, June 2023. (Revised January 2024.)
- 24 Aug 2016
- Research & Ideas
Can Obamacare Be Saved?
On August 15th, Aetna announced that it would reduce by 80 percent its participation in the Obama administration’s public exchanges for health insurance policies in 2017, citing significant financial losses. The move came just a few weeks after the Department of...
View Details