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- Faculty Publications (130)
Show Results For
-
All HBS Web
(603)
- People (1)
- News (119)
- Research (391)
- Events (4)
- Multimedia (6)
- Faculty Publications (130)
- 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...
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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.
- 14 Mar 2013
- Working Paper Summaries
No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax
Keywords:
by Dina Pomeranz
- 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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- Book Review
Review of Global Tax Fairness edited by Thomas Pogge and Krishen Mehta
This timely volume (Global Tax Fairness, edited by Thomas Pogge and Krishen Mehta) on the proper taxation of multinational enterprises argues that several feasible, near-term reforms could substantially narrow the scope for tax avoidance by closing information gaps,...
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Weinzierl, Matthew C. "Review of Global Tax Fairness edited by Thomas Pogge and Krishen Mehta." Journal of Economic Literature 56, no. 2 (June 2018): 673–684.
- 24 Oct 2017
- Research & Ideas
Tax Reform is on the Front Burner Again. Here’s Why You Should Care
about tax legislation beyond concern over the amount of the check we write each April 15? Yes, very much so. Our tax policies reflect the values that the country stands for. Do...
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Keywords:
by Sean Silverthorne
- 23 Jul 2020
- Research & Ideas
How Countries Use Financial Policy to Fight COVID-19
Policy actions like direct financial transfers compared with tax benefits and their implications for consequences like inflation or growth could be valuable, he says. “There's a huge number of papers in...
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Keywords:
by Rachel Layne
- 10 Mar 2008
- Research & Ideas
Encouraging Entrepreneurs: Lessons for Government Policy
funding. The natural experiment created by this tax reform shows that, contrary to popular belief, a certain efficiency exists in the market when it comes to which businesses get off the ground and which don't." Examining Government...
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Keywords:
by Julia Hanna
- 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...
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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
Herzlinger, Regina E., and Barak D. Richman. "Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019.
- 2012
- Chapter
Citizens' Perceptions and the Disconnect Between Economics and Regulatory Policy
By: Jonathan Baron, William T. McEnroe and Christopher Poliquin
Economic theory is clear about the advantages and disadvantages of various ways of regulating negative externalities, such as command and control, cap and trade, taxation, subsidies, and tort law. Yet public policy rarely follows the recommendations that follow from...
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Baron, Jonathan, William T. McEnroe, and Christopher Poliquin. "Citizens' Perceptions and the Disconnect Between Economics and Regulatory Policy." In Regulatory Breakdown: The Crisis of Confidence in U.S. Regulation, edited by Cary Coglianese. Philadelphia, PA: University of Pennsylvania Press, 2012.
- Web
Policy - Business & Environment
Confronting Climate Change Policy From obstruction to leadership For much of the last 50 years, powerful segments of the business community have opposed government action on climate change. The fossil fuel industry in particular, seeing...
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Designing, not Checking, for Policy Robustness: An Example with Optimal Taxation (in progress)
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 policy making and evaluation–is to design policy that takes these...
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- January 2008
- Article
Entrepreneurship and Urban Success: Toward a Policy Consensus
By: Zoltan J. Acs, Edward L. Glaeser, Robert E. Litan, Lee Fleming, Stephan J. Goetz, William R. Kerr, Steven Klepper, Stuart S. Rosenthal, Olav Sorenson and William C. Strange
Like all politics, all entrepreneurship is local. Individuals launch firms and, if successful, expand their enterprises to other locations. But new firms must start somewhere, even if their businesses are conducted largely or exclusively on the Internet. Likewise,...
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Keywords:
Business Headquarters;
Business Startups;
Development Economics;
Economy;
Entrepreneurship;
Policy;
Taxation;
Growth and Development Strategy;
Product Development;
Business Processes;
Expansion;
Internet
Acs, Zoltan J., Edward L. Glaeser, Robert E. Litan, Lee Fleming, Stephan J. Goetz, William R. Kerr, Steven Klepper, Stuart S. Rosenthal, Olav Sorenson, and William C. Strange. "Entrepreneurship and Urban Success: Toward a Policy Consensus." Kauffman Foundation Research Report (January 2008).
- October 2007
- Teaching Note
Rovna Dan: The Flat Tax in Slovakia (TN)
By: Laura Alfaro, Rafael M. Di Tella and Renee Kim
Teaching Note to 707043.
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- 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...
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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
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." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019. (Revised January 2021.)
- 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.)
- 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
- 24 Apr 2014
- News
Revamping the corporate tax code could improve America’s competitiveness and living standards
The US corporate tax code is impeding the nation’s ability to compete in the worldwide economy, according to Mihir A. Desai (MBA 1993, PhD 1998), the Mizuho Financial Group Professor of Finance. Desai has found that current US View Details
- 10 Oct 2023
- Blog Post
Policy Drivers for Environmental Justice: What Businesses Need to Know
level-setting on terminology and definitions; major policy drivers and incentives in the US; and examples of EJ being applied by businesses, including areas where policy has resulted in action by businesses,...
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- 2016
- Working Paper
Meet the Oligarchs: Business Legitimacy, State Capacity and Taxation
By: Rafael Di Tella, Juan Dubra and Alejandro Lagomarsino
We analyze the role of people’s beliefs about the rich in the determination of public policy in the context of a randomized online survey experiment. A question we study is the desirability of government-private sector meetings, a variable we argue is connected to...
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Keywords:
Business Legitimacy;
State Capacity;
Meetings;
Taxes;
Top 1%;
Regulation;
Prejudice and Bias;
Values and Beliefs;
Taxation;
Business and Government Relations
Di Tella, Rafael, Juan Dubra, and Alejandro Lagomarsino. "Meet the Oligarchs: Business Legitimacy, State Capacity and Taxation." Harvard Business School Working Paper, No. 17-046, December 2016.