Business

Reforming Federal Income Tax

Reforming Federal Income Tax

Tax experts discuss income tax law, loopholes, and policy proposals.

Climate Change Is a Systemic Financial Risk

Climate Change Is a Systemic Financial Risk

Corporate counsel should heed regulators’ warnings that climate change is a risk to the financial industry.

A CBO for Racial Inequality?

A CBO for Racial Inequality?

A new oversight agency should monitor the Federal Reserve’s efforts to reduce racial inequality.

Small Businesses of Color Matter Too

Small Businesses of Color Matter Too

Minority-owned businesses are vital to economic growth, but discriminatory lending hinders access to credit.

The Financial Response to the COVID-19 Pandemic

The Financial Response to the COVID-19 Pandemic

The COVID-19 public health emergency poses unique challenges to financial regulation and future policies.

Innovation and Securities Regulation

Innovation and Securities Regulation

The SEC should do more to support the use of innovative technologies by investors in capital markets.

The Evolution of Delaware’s Corporate Oversight Doctrine

The Evolution of Delaware’s Corporate Oversight Doctrine

Recent court decisions have set the stage for greater board accountability for corporate regulatory noncompliance.

Mergers That Monopolize Labor Should Not Pass Go

Mergers That Monopolize Labor Should Not Pass Go

Scholars argue that courts could interpret the Clayton Act to prevent mergers that result in lowering wages.

Heuristics and Small Business Response to Regulation

Heuristics and Small Business Response to Regulation

Applying behavioral economics to the study of regulation could help improve attitudes among business owners.

Regulatory Solutions for Personalized Pricing

Regulatory Solutions for Personalized Pricing

Scholars consider methods to regulate the practice of setting individualized prices based on personal data.

Consumers Win Assurance of Important Protection From Securities Fraud

Consumers Win Assurance of Important Protection From Securities Fraud

The Supreme Court reaffirms lower courts’ ability to claw-back profits from violators of securities laws.

Is Corporate Criminal Punishment Just Another Cost of Doing Business?

Is Corporate Criminal Punishment Just Another Cost of Doing Business?

Entity-level fines may not adequately deter corporate crime compared to other enforcement mechanisms.