Ben Haimowitz

Which is the better way to spur achievement – by rewarding employees for attaining goals or by penalizing them for failing to do so? While the question has remained a perennial matter of debate, a new scholarly paper observes that "given the financial ...

After years of national hand-wringing about trillions of dollars in profits held abroad by U.S. multinational corporations, the Tax Cuts and Jobs Act enacted in December has mandated repatriation of those earnings at a greatly reduced tax rate.