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    • All HBS Web  (1,255)
      • Faculty Publications  (147)

      Corporate Income Tax Remove Corporate Income Tax →

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      • March 2023 (Revised March 2023)
      • Case

      Patagonia: 'Earth Is Now Our Only Shareholder'

      By: Brian Trelstad, Nien-hê Hsieh, Michael Norris and Susan Pinckney
      In September 2022, Yvon Chouinard, the iconoclastic founder of outdoor apparel company Patagonia, announced a new ownership model for his company. Chouinard and his family had held complete control of the company's voting and non-voting stock since its founding 50...  View Details
      Keywords: Trusts; Business Ventures; Business Organization; Family Business; Restructuring; Change; Disruption; Transition; Decision Making; Ethics; Values and Beliefs; Finance; Financial Management; Governance; Corporate Governance; Investment Activism; Leadership; Labor; Law; Common Law; Management; Goals and Objectives; Organizations; Corporate Social Responsibility and Impact; Mission and Purpose; Organizational Change and Adaptation; Organizational Culture; Ownership; Ownership Type; Family Ownership; Private Ownership; Social Enterprise; Nonprofit Organizations; Society; Social Issues; Wealth and Poverty; Value; Value Creation; Apparel and Accessories Industry; United States
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      Trelstad, Brian, Nien-hê Hsieh, Michael Norris, and Susan Pinckney. "Patagonia: 'Earth Is Now Our Only Shareholder'." Harvard Business School Case 323-057, March 2023. (Revised March 2023.)
      • January 2023
      • Case

      EKI Energy Services: One Billion Carbon Credits

      By: George Serafeim
      Within nine months from the time of its Initial Public Offering (IPO) in April of 2021, EKI Energy Services (EKI) shares had increased by more than 8,000%. Equally explosive was the growth of the company’s revenues and Earnings Before Interest, Taxes and Depreciation...  View Details
      Keywords: Carbon Credits; Carbon Emissions; Growth; Business Analysis; Environmental Sustainability; Corporate Valuation; Climate Change; Accounting; Valuation; Transition; Renewable Energy; Analysis; Product Positioning; India
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      Serafeim, George. "EKI Energy Services: One Billion Carbon Credits." Harvard Business School Case 123-060, January 2023.
      • January 2023
      • Teaching Note

      The Opioid Settlement and Executive Pay at AmerisourceBergen

      By: Suraj Srinivasan and Li-Kuan Ni
      Teaching Note for HBS Case No 122-014. In 2020, AmerisourceBergen Corporation, a Fortune 50 company in the drug distribution industry, agreed to settle thousands of lawsuits filed nationwide against the company for its opioid distribution practices that critics alleged...  View Details
      Keywords: Opioids; Shareholder Activism; Investment Activism; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Executive Compensation; Risk Management; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Business and Stakeholder Relations; Distribution Industry; Health Industry; Pharmaceutical Industry; United States; West Virginia; Tennessee; Ohio; Pennsylvania
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      Srinivasan, Suraj, and Li-Kuan Ni. "The Opioid Settlement and Executive Pay at AmerisourceBergen." Harvard Business School Teaching Note 123-067, January 2023.
      • October 2022 (Revised September 2023)
      • Case

      SolarWinds Confronts SUNBURST (A)

      By: Frank Nagle, George A. Riedel, William R. Kerr and David Lane
      On December 12, 2020, SolarWinds learned that malware had been inserted in its software, potentially granting hackers access to thousands and thousands of its 300,000 customers. General Counsel Jason Bliss needed to orchestrate the company response without knowing how...  View Details
      Keywords: Cyberattacks; Cybersecurity; Corporate Disclosure; Crisis Management; Customer Focus and Relationships; Legal Liability; Information Technology Industry; United States
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      Nagle, Frank, George A. Riedel, William R. Kerr, and David Lane. "SolarWinds Confronts SUNBURST (A)." Harvard Business School Case 723-357, October 2022. (Revised September 2023.)
      • September 2022
      • Case

      BancoSol: Financial Inclusion in the Perfect Storm

      By: Michael Chu and Carla Larangeira
      In the pandemic, financial inclusion icon BancoSol faces a government-mandated year-long deferral of all loan payments, followed by the sudden Covid death of its CEO. In a Bolivia mired in political turmoil following a failed presidential election, with clients not...  View Details
      Keywords: Decision Making; Crisis Management; Management Succession; Business Strategy; Innovation Leadership; Risk and Uncertainty; Financing and Loans; Restructuring; Financial Services Industry; Latin America; Bolivia
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      Chu, Michael, and Carla Larangeira. "BancoSol: Financial Inclusion in the Perfect Storm." Harvard Business School Case 323-023, September 2022.
      • 2022
      • Working Paper

      A Conceptualization of Sub-Living Wages: Liabilities, Leverage, and Risk

      By: Drew Keller, Katie Panella and George Serafeim
      Currently the accounting system records employee wages as an expense in the income statement. However, paying below living wages can expose an organization to reputational and operational risks. In this paper, we offer an alternative conceptualization of the issue of...  View Details
      Keywords: Accounting; Impact Accounting; Leverage; Wages; Compensation and Benefits; Business and Stakeholder Relations; Business and Government Relations; Social Issues; Human Capital
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      Keller, Drew, Katie Panella, and George Serafeim. "A Conceptualization of Sub-Living Wages: Liabilities, Leverage, and Risk." Harvard Business School Working Paper, No. 22-076, June 2022.
      • February 2022
      • Article

      Taxation and Innovation in the 20th Century

      By: Ufuk Akcigit, John Grigsby, Tom Nicholas and Stefanie Stantcheva
      This paper studies the effect of corporate and personal taxes on innovation in the United States over the twentieth century. We build a panel of the universe of inventors who patent since 1920, and a historical state-level corporate tax database with corporate tax...  View Details
      Keywords: Innovation; Income Taxes; Corporate Taxation; Firms; Inventors; State Taxation; Business Taxation; R&D Tax Credits; Taxation; Innovation and Invention; History; United States
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      Akcigit, Ufuk, John Grigsby, Tom Nicholas, and Stefanie Stantcheva. "Taxation and Innovation in the 20th Century." Quarterly Journal of Economics 137, no. 1 (February 2022): 329–385.
      • 2021
      • Working Paper

      The Incidence of the Corporate Income Tax Is Irrelevant for Its (Benefit-Based) Justification

      By: Matthew C. Weinzierl
      Robust support for corporate income taxation is a puzzle for standard tax theory because the tax’s incidence is uncertain and unreliable. We propose a resolution: if the corporate tax is seen as a benefit-based tax, its normative appeal depends on the correspondence...  View Details
      Keywords: Corporate Income Tax; Benefit-based Taxation; Business Ventures; Taxation
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      Weinzierl, Matthew C. "The Incidence of the Corporate Income Tax Is Irrelevant for Its (Benefit-Based) Justification." NBER Working Paper Series, No. 29547, December 2021.
      • December 2021
      • Article

      Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers

      By: Aiyesha Dey, Jonas Heese and Gerardo Pérez Cavazos
      We study the effect of financial incentives on whistleblowing and the consequences for whistleblowers under the cash-for-information program of the False Claims Act (FCA). Exploiting appeals-court decisions that increase financial incentives for whistleblowing, we find...  View Details
      Keywords: Whistleblowers; Cash-for-information Whistleblower Programs; False Claims Act; Corporate Misconduct; Consequences For Whistleblowers; Crime and Corruption; Information; Cost
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      Dey, Aiyesha, Jonas Heese, and Gerardo Pérez Cavazos. "Cash-for-Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers." Journal of Accounting Research 59, no. 5 (December 2021): 1689–1740.
      • October 2021
      • Case

      Financial Reporting at Mattel

      By: Aiyesha Dey, Trung Nguyen, Marshal Herrmann and Julia Kelley
      In September 2020, Diana Ferguson was nearing her first Audit Committee meeting as the newly appointed Audit Committee chair of Mattel, Inc. Mattel was just recovering from an accounting scandal which had revealed the company’s poor internal controls and weak board...  View Details
      Keywords: Accounting; Accounting Audits; Financial Reporting; Financial Statements; Governance; Corporate Accountability; Corporate Disclosure; Corporate Governance; Governance Compliance; Governance Controls; Governing Rules, Regulations, and Reforms; Governing and Advisory Boards; Lawsuits and Litigation; Business and Shareholder Relations; Consumer Products Industry; Entertainment and Recreation Industry; Financial Services Industry; North and Central America; United States; California
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      Dey, Aiyesha, Trung Nguyen, Marshal Herrmann, and Julia Kelley. "Financial Reporting at Mattel." Harvard Business School Case 122-006, October 2021.
      • October 2021 (Revised October 2022)
      • Case

      The Opioid Settlement and Controversy Over CEO Pay at AmerisourceBergen

      By: Suraj Srinivasan and Li-Kuan Ni
      In 2020, AmerisourceBergen Corporation, a Fortune 50 company in the drug distribution industry, agreed to settle thousands of lawsuits filed nationwide against the company for its opioid distribution practices that critics alleged had contributed to the nationwide...  View Details
      Keywords: Opioids; Drug; Investors; Shareholder Activism; Investment Activism; Executive Compensation; Corporate Accountability; Corporate Governance; Governance Compliance; Governance Controls; Risk Management; Corporate Social Responsibility and Impact; Business and Shareholder Relations; Business and Stakeholder Relations; Legal Liability; Distribution Industry; Health Industry; Pharmaceutical Industry; United States; West Virginia; Tennessee; Ohio; Pennsylvania
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      Srinivasan, Suraj, and Li-Kuan Ni. "The Opioid Settlement and Controversy Over CEO Pay at AmerisourceBergen." Harvard Business School Case 122-014, October 2021. (Revised October 2022.)
      • September 2021 (Revised October 2021)
      • Case

      Dream: Impact Through Real Estate

      By: Michael Chu and John Masko
      The Canadian city of Toronto had one of the largest housing affordability problems of any city in the developed world. One company trying to address this problem was Dream, one of the largest real estate groups in Canada. In 2021, Dream had just launched a new system...  View Details
      Keywords: Impact Investing; Real Estate Development; Renewable Energy; Energy Conservation; Income; Values and Beliefs; Borrowing and Debt; Equity; Private Equity; Public Equity; Financing and Loans; City; Government Legislation; Immigration; Housing; Corporate Social Responsibility and Impact; Mission and Purpose; Property; Business and Government Relations; Civil Society or Community; Human Needs; Sustainable Cities; Environmental Sustainability; Social Enterprise; Real Estate Industry; Canada; Toronto
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      Chu, Michael, and John Masko. "Dream: Impact Through Real Estate." Harvard Business School Case 322-041, September 2021. (Revised October 2021.)
      • 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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      Hauser, Oliver P., Gordon T. Kraft-Todd, David Rand, Martin A. Nowak, and Michael I. Norton. "Invisible Inequality Leads to Punishing the Poor and Rewarding the Rich." Behavioural Public Policy 5, no. 3 (July 2021): 333–353.
      • 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
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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).
      • 2021
      • Article

      Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation

      By: Benjamin B. Lockwood, Afras Sial and Matthew C. Weinzierl
      Economists typically check the robustness of their results by comparing them across plausible ranges of parameter values and model structures. A preferable approach to robustness—for the purposes of policymaking and evaluation—is to design policy that takes these...  View Details
      Keywords: Optimal Taxation; Income Tax; Social Welfare; Elasticity; Income; Taxation; Policy
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      Lockwood, Benjamin B., Afras Sial, and Matthew C. Weinzierl. "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation." Tax Policy and the Economy 35 (2021).
      • 2021
      • Book

      Global Goliaths: Multinational Corporations in the 21st Century Economy

      By: C. Fritz Foley, James R. Hines Jr. and David Wessel
      Globalization and multinational corporations have long seemed partners in the enterprise of economic growth: globalization-led prosperity was the goal, and giant corporations spanning the globe would help achieve it. In recent years, however, the notion that all...  View Details
      Keywords: Multinational Firms and Management; Globalization; Economy; Economic Growth; Equality and Inequality; Employment; Policy
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      Foley, C. Fritz, James R. Hines Jr., and David Wessel, eds. Global Goliaths: Multinational Corporations in the 21st Century Economy. Brookings Institution Press, 2021.
      • August 2021
      • Article

      Business Education as If People and the Planet Really Matter

      By: Andrew J. Hoffman
      Mounting concern over capitalism’s inability to address systemic challenges in our natural world (i.e. climate change) and social world (i.e. income inequality) is prompting reexamination of capitalism within business groups. This article argues that a concurrent...  View Details
      Keywords: Climate Change; Equality and Inequality; Corporate Governance; Corporate Social Responsibility and Impact; Social Issues; Business Education; Transformation
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      Hoffman, Andrew J. "Business Education as If People and the Planet Really Matter." Strategic Organization 19, no. 3 (August 2021): 513–525.
      • 2021
      • Book

      Management as a Calling: Leading Business, Serving Society

      By: Andrew J. Hoffman
      Business leaders have tremendous power to influence our society, how it operates, whether it is fair, and the extent to which it impacts the environment. And yet, we do not recognize or call out the responsibility that comes with that power. This book is meant to...  View Details
      Keywords: Business Education; Power and Influence; Corporate Social Responsibility and Impact; Social Issues; Leadership
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      Hoffman, Andrew J. Management as a Calling: Leading Business, Serving Society. Stanford University Press, 2021. (Winner of the 2022 PROSE Book Award, Association of American Publishers; Winner of the 2022 Best Book Award, Social Issues in Management Division, Academy of Management; Finalist for the 2022 George R. Terry Book Award, Academy of Management. Chinese Edition: 使命管理, China Science and Technology Press, 2022.)
      • December 2020 (Revised April 2021)
      • Case

      Arcos Dorados: A QSR Recovery Plan

      By: Forest Reinhardt, José B. Alvarez, Jenyfeer Martinez Buitrago and Mariana Cal
      Arcos Dorados—McDonald’s largest independent franchisee, covering Latin America and the Caribbean (LAC)—faced a pandemic that was disrupting the entire consumer foodservice business in 2020. With the exclusive right to own, operate, and sub-franchise McDonald’s...  View Details
      Keywords: Agribusiness; Animal-Based Agribusiness; Plant-Based Agribusiness; Customer Value and Value Chain; Income; Macroeconomics; Environmental Management; Environmental Sustainability; Cross-Cultural and Cross-Border Issues; Food; Health Pandemics; Crisis Management; Logistics; Corporate Social Responsibility and Impact; Strategic Planning; Food and Beverage Industry; Agriculture and Agribusiness Industry; Retail Industry; Latin America; Aruba; Guadeloupe; Martinique; Mexico; Panama; Costa Rica; Argentina; Brazil; Chile; Colombia; Ecuador; French Guiana; Peru; Uruguay; Venezuela; Puerto Rico; Trinidad and Tobago
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      Reinhardt, Forest, José B. Alvarez, Jenyfeer Martinez Buitrago, and Mariana Cal. "Arcos Dorados: A QSR Recovery Plan." Harvard Business School Case 721-023, December 2020. (Revised April 2021.)
      • 2020
      • Working Paper

      Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation

      By: Benjami Lockwood, Afras Y. Sial and Matthew C. Weinzierl
      Economists typically check the robustness of their results by comparing them across plausible ranges of parameter values and model structures. A preferable approach to robustness—for the purposes of policymaking and evaluation—is to design policy that takes these...  View Details
      Keywords: Optimal Taxation; Robust Optimization; Taxation; Income; Policy; Design
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      Lockwood, Benjami, Afras Y. Sial, and Matthew C. Weinzierl. "Designing, Not Checking, for Policy Robustness: An Example with Optimal Taxation." NBER Working Paper Series, No. 28098, November 2020.
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