Disclosure

Reforming Donor-Advised Funds

Reforming Donor-Advised Funds

Practitioners and scholars navigate the evolving challenges posed by donor-advised funds.

The Fear of Playing the Fool

The Fear of Playing the Fool

Tess Wilkinson-Ryan discusses the role of human psychology in legal and regulatory systems.

Could Financial Disclosures Curb Climate Change?

Could Financial Disclosures Curb Climate Change?

Climate disclosures—if designed well—can bridge the gap between financial actors and regulatory goals.

Conserving the Conservation Tax Break

Conserving the Conservation Tax Break

A tax break for charitable donations of land needs updating to achieve its purpose of cost-effective conservation.

Compelled Climate Speech

Compelled Climate Speech

The SEC’s proposed rule on climate disclosures could run afoul of the First Amendment.