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- Faculty Publications (7)
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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...
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Keywords:
Morality;
Public Policy;
Ethics;
Moral Sensibility;
Taxation;
Policy;
Attitudes;
Governance Compliance
Lamberton, Cait, Jan-Emmanuel De Neve, and Michael I. Norton. "The Power of Voice in Stimulating Morality: Eliciting Taxpayer Preferences Increases Tax Compliance." Special Issue on Marketplace Morality. Journal of Consumer Psychology 28, no. 2 (April 2018): 310–328.
- 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....
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Keywords:
Corporate Taxation;
Health Care and Treatment;
Insurance;
Taxation;
Governing Rules, Regulations, and Reforms;
United States
Kramer, Mark R., and John Pontillo. "End the Corporate Health Care Tax." Harvard Business Review Digital Articles (October 24, 2018).
- 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...
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- 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...
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Keywords:
Private Information;
Lying Costs;
Tax Morale;
Representative Experiment;
Information;
Microeconomics;
Taxation;
Behavior
Abeler, Johannes, Anke Becker, and Armin Falk. "Representative Evidence on Lying Costs." Journal of Public Economics 113 (May 2014): 96–104.
- 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....
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- 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...
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Lockwood, Benjamin B., and Matthew Weinzierl. "Positive and Normative Judgments Implicit in U.S. Tax Policy, and the Costs of Unequal Growth and Recessions." Journal of Monetary Economics 77 (February 2016): 30–47. (Also Harvard Business School Working Paper, No. 14-119, June 2014.)
- 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...
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Keywords:
Nudge;
Morality;
Honesty;
Self-report;
Policy-making;
Ethics;
Corporate Disclosure;
Reports;
Policy
Shu, L., N. Mazar, F. Gino, D. Ariely, and M. Bazerman. "Signing at the Beginning Makes Ethics Salient and Decreases Dishonest Self-reports in Comparison to Signing at the End." Proceedings of the National Academy of Sciences 109, no. 38 (September 18, 2012): 15197–15200.
- 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
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...
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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...
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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...
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- 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...
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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...
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Keywords:
Sean Silverthorne
- 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...
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Keywords:
by Avery Forman
- Web
Great American Business Leaders of the 20th Century - Leadership
Medium-Low 80198019 Moral Majority "Me" generation Focus on training and fitness Income gap widens dramatically AIDS Influence: High 901990 Internet "irrational exuberance" Antigovernment sentiment: Waco standoff; Oklahoma City bombing...
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- 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...
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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...
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- 07 Jul 2008
- Research & Ideas
Innovation Corrupted: How Managers Can Avoid Another Enron
building on intense lobbying to encourage further domestic deregulation and limit federal oversight of the energy industry, Skilling encouraged Enron executives to exploit to the hilt recent Securities and Exchange Commission rule changes as well as then-current View Details