Business

The Case for Regulating Tax Return Preparers

Researchers insist that tax return preparers should be required to demonstrate competency.

Navigating Sales Taxes in Online Markets

States reconsider traditional sales tax requirements for e-commerce retailers.

Co-Regulating the Platform Economy

To regulate the digital economy, regulators must cooperate with platform firms, says scholar.

Home Sharing Could Face New Regulation in Seattle

Proposed regulations would limit number of short-term rental properties and add license requirements.

Regulation of the Chinese Equity Crowdfunding Market

Scholar argues that China should model U.S. and U.K. regulation of online investing.

Supreme Court Clarifies Test for Evaluating Useful Articles

Decision may have implications for the protection of other industrial designs.

Constraining the SEC’s Enforcement Options

Supreme Court limits agency’s ability to demand repayment of illegal gains.

Capitalizing on Billion-Dollar Deals for the Public Interest

Former government officials discuss how agencies achieve compliance goals by using leverage against companies.

Regulating Automated Financial Advice

Scholars present framework for the regulation of automated advisors in the financial services industry.

Regulating Short-term Rentals

New York begins crackdown on the short-term home-sharing market.

Systematic Study Shows Improvement in SEC Economic Analysis

Agency sees increased effectiveness after incorporating feedback from courts and academics.

Bank Culture in the Trump Era

Scholar examines the ways in which bank culture contributed to the financial crisis—and their implications for the Trump Administration.