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- May 2023
- Article
Decarbonizing Health Care: Engaging Leaders in Change
By: Vivian S. Lee, Kathy Gerwig, Emily Hough, Kedar Mate, Robert Biggio and Robert S. Kaplan
Health care leaders are often surprised to learn that their operations contribute
significantly to a warming climate. In addition to their roles as responders to and victims
of extreme weather events, health care organizations have an obligation to reduce...
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Keywords:
Health Care;
Decarbonization;
Carbon Emissions;
Net-zero Emissions;
Climate Change;
Health Care and Treatment;
Health Industry
Lee, Vivian S., Kathy Gerwig, Emily Hough, Kedar Mate, Robert Biggio, and Robert S. Kaplan. "Decarbonizing Health Care: Engaging Leaders in Change." NEJM Catalyst Innovations in Care Delivery 4, no. 5 (May 2023).
- February 2023
- Case
Doing Business in São Paulo, Brazil
By: Hise O. Gibson, Leonard A. Schlesinger, Ruth Costas and Pedro Levindo
The case uses the example of a large investment made by French retail group Carrefour in Brazil to discuss the opportunities and challenges of doing businesses in the country. It gives readers an overview of Brazil’s economic transformation since its colonial years...
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- February 13, 2023
- Editorial
The Secret Tax on Women’s Time
By: Lauren C. Howe, Lindsay B. Howe and Ashley V. Whillans
When studies revealed the so-called pink tax, showing in 2015 that personal hygiene products “for her” cost 13% more than similar products for men, it caused outrage and action. The irony that women, despite generally having fewer financial resources than men, are...
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Howe, Lauren C., Lindsay B. Howe, and Ashley V. Whillans. "The Secret Tax on Women’s Time." Time 201, nos. 5-6 (February 13, 2023): 29.
- February 2023 (Revised March 2023)
- Case
Amazon and the Future of Organized Labor
By: Reshmaan Hussam, Trevor Fetter and Grace Liu
From their peak in the 1950s, private-sector labor unions in the United States declined rapidly in membership and influence, decade after decade. But growing inequality — especially visible during the COVID-19 pandemic — sparked new interest in labor and organizing....
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Hussam, Reshmaan, Trevor Fetter, and Grace Liu. "Amazon and the Future of Organized Labor." Harvard Business School Case 723-030, February 2023. (Revised March 2023.)
- February 2023
- Article
Nonprofits in Good Times and Bad Times
By: Christine L. Exley, Nils H. Lehr and Stephen J. Terry
Need fluctuates over the business cycle. We conduct a survey revealing a desire for nonprofit activities to countercyclically expand during downturns. We then demonstrate, using comprehensive U.S. nonprofit data drawn from millions of tax returns, that the public's...
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Exley, Christine L., Nils H. Lehr, and Stephen J. Terry. "Nonprofits in Good Times and Bad Times." Journal of Political Economy Microeconomics 1, no. 1 (February 2023): 42–79.
- 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...
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- December 2022
- Technical Note
Risks and Opportunities from the Transition to a Low Carbon Economy: A Business Analysis Framework
By: George Serafeim
The transition to a low carbon economy introduces many risks and opportunities for businesses. Risks emerge from regulatory actions, such as carbon taxes and cap and trade systems, technological innovation that develop alternatives for customers making existing...
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Keywords:
Risk Assessment;
Opportunities;
Environmental Sustainability;
Carbon Footprint;
Risk Management;
Competitive Dynamics;
Business Analysis;
Climate Change;
Accounting;
Finance;
Valuation;
Business and Shareholder Relations;
Technological Innovation;
Transition;
Product Positioning;
Renewable Energy;
Analysis
Serafeim, George. "Risks and Opportunities from the Transition to a Low Carbon Economy: A Business Analysis Framework." Harvard Business School Technical Note 123-014, December 2022.
- 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...
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Keywords:
Decision Making;
Crisis Management;
Management Succession;
Business Strategy;
Innovation Leadership;
Risk and Uncertainty;
Financing and Loans;
Restructuring;
Financial Services Industry;
Latin America;
Bolivia
Chu, Michael, and Carla Larangeira. "BancoSol: Financial Inclusion in the Perfect Storm." Harvard Business School Case 323-023, September 2022.
- June 2022
- Case
Business Implications from Regulating Carbon Emissions in the EU
By: George Serafeim and Benjamin Maletta
In the beginning of the 21st century, the European Union (the EU) had led the global fight against climate change with a wide array of policy measures. The EU’s primary approach to climate policy had been taxation via the European Union Emissions Trading System (EU...
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Keywords:
Regulation;
Carbon Emissions;
Trade;
Sustainability;
Decarbonization;
Performance;
Climate Change;
Analysis;
Strategy;
Taxation;
Policy;
Environmental Regulation;
Industry Structures;
European Union
Serafeim, George, and Benjamin Maletta. "Business Implications from Regulating Carbon Emissions in the EU." Harvard Business School Case 122-106, June 2022.
- 2023
- Working Paper
Laboratory Safety and Research Productivity
By: Alberto Galasso, Hong Luo and Brooklynn Zhu
Are laboratory safety practices a tax on scientific productivity? We examine this question by
exploiting the substantial increase in safety regulations at the University of California following the
shocking accidental death of a research assistant in 2008....
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Keywords:
Economics Of Science;
Risk Perception;
Safety Regulations;
Safety;
Working Conditions;
Governing Rules, Regulations, and Reforms;
Innovation and Invention
Galasso, Alberto, Hong Luo, and Brooklynn Zhu. "Laboratory Safety and Research Productivity." Harvard Business School Working Paper, No. 22-072, May 2022. (Revised March 2023.)
- 2022
- Chapter
Prioritarianism and Optimal Taxation
By: Matti Tuomala and Matthew Weinzierl
Prioritarianism has been at the center of the formal approach to optimal tax theory since its modern starting point in Mirrlees (1971), but most theorists’ use of it is motivated by tractability rather than explicit normative reasoning. We characterize analytically and...
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Keywords:
Prioritarianism;
Optimal Taxation;
Utilitarianism;
Redistribution;
Inverse-optimum;
Taxation;
Theory;
Policy
Tuomala, Matti, and Matthew Weinzierl. "Prioritarianism and Optimal Taxation." In Prioritarianism in Practice, edited by Matthew Adler and Ole Norheim. Cambridge University Press, 2022. (Also published in HBR Insights, December 2020.)
- 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...
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Keywords:
Innovation;
Income Taxes;
Corporate Taxation;
Firms;
Inventors;
State Taxation;
Business Taxation;
R&D Tax Credits;
Taxation;
Innovation and Invention;
History;
United States
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.
- 2022
- Chapter
Fiscal Development under Colonial and Sovereign Rule
By: Ewout Frankema and Marlous van Waijenburg
This chapter explores differences in the making of a ‘modern’ fiscal state under colonial and sovereign rule. Focusing on African and Asian colonies (1820–1970) and their respective European metropoles, it argues that while the introduction of ‘modern’...
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Keywords:
Fiscal Modernization;
Colonial Rule;
Economic History;
Sovereign Finance;
History;
Taxation;
Africa;
Asia
Frankema, Ewout, and Marlous van Waijenburg. "Fiscal Development under Colonial and Sovereign Rule." In Global Taxation: How Modern Taxes Conquered the World, edited by Philipp Genschel and Laura Seelkopf, 67–98. Oxford: Oxford University Press, 2022.
- 2021
- Working Paper
The Incidence of the Corporate Income Tax Is Irrelevant for Its (Benefit-Based) Justification
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...
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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.
- November 2021
- Article
A Salient Sugar Tax Decreases Sugary Drink Buying
By: Grant E. Donnelly, Paige Guge, Ryan Howell and Leslie John
Many governments have introduced sugary drink excise taxes to reduce purchasing and consumption of such drinks; however, they do not typically stipulate how such taxes should be communicated at point-of-purchase. Historical, field, and experimental data entailing over...
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Keywords:
Decision-making;
Open Data;
Open Materials;
Preregistered;
Health;
Policy;
Taxation;
Consumer Behavior;
Decision Making
Donnelly, Grant E., Paige Guge, Ryan Howell, and Leslie John. "A Salient Sugar Tax Decreases Sugary Drink Buying." Psychological Science 32, no. 11 (November 2021): 1830–1841.
- 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...
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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
Dey, Aiyesha, Trung Nguyen, Marshal Herrmann, and Julia Kelley. "Financial Reporting at Mattel." Harvard Business School Case 122-006, October 2021.
- August 2021
- Case
Livongo: Scaling a Purpose-Driven Organization in Healthcare
By: Ranjay Gulati, Aseem Shukla and Reva Nohria
When seasoned entrepreneur Glen Tullman founded the chronic health care startup Livongo in 2014, it was personal. His son lived with diabetes, and Tullman knew firsthand how taxing it could be to manage such an unrelenting disease. Livongo set out to empower people...
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Keywords:
Healthcare Industry;
Scaling;
Telehealth;
Health Care and Treatment;
Small Business;
Internet and the Web;
Customer Focus and Relationships;
Growth and Development Strategy;
Opportunities;
Mergers and Acquisitions;
Health Industry
Gulati, Ranjay, Aseem Shukla, and Reva Nohria. "Livongo: Scaling a Purpose-Driven Organization in Healthcare." Harvard Business School Case 422-017, August 2021.
- August 13, 2021
- Other Article
New Child Tax Credit Should Be a Call to Action for Banks
By: Bob Neuhaus, Daniel Schneider and Peter Tufano
Neuhaus, Bob, Daniel Schneider, and Peter Tufano. "New Child Tax Credit Should Be a Call to Action for Banks." American Banker (August 13, 2021).
- August 2, 2021
- Other Article
Missing Voices in the Child Tax Credit Frenzy—Parents
By: Peter Tufano and Daniel Schneider
Tufano, Peter, and Daniel Schneider. "Missing Voices in the Child Tax Credit Frenzy—Parents." The Hill (August 2, 2021).
- July 2021
- Case
Amazon HQ2
By: James K. Sebenius and Ben Cook
Amazon’s failed bid for a second headquarters location (“HQ2”) in Long Island City, New York offers many lessons for negotiators looking to avoid similar high-profile defeats in strategically important deals. The company’s project – which promised to bring billions of...
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Keywords:
Buildings and Facilities;
Negotiation;
Public Opinion;
Governing Rules, Regulations, and Reforms;
Problems and Challenges
Sebenius, James K., and Ben Cook. "Amazon HQ2." Harvard Business School Case 922-009, July 2021.