A Different Approach to the Taxation of Corporate Distributions: Theory and Implementation of a Uniform Corporate-Level Distributions Tax

After several years of dramatic growth, ESG investing seems to have entered a period of retrenchment.  While it is impossible to predict the future...

Lenders are perfectly free to decide for themselves whether, when, how, to whom and on what terms they will extend credit to a sovereign borrower. But...

Liberalism is back on its heels, pushed there by political movements in the United States and Europe and by the critiques of legal scholars and...

Income inequality is a national preoccupation, and the public’s imagination is captured by the astronomical incomes of Valley tech billionaires and...

We examine the legal terms in the market for green bonds, debt instruments in which proceeds are earmarked, directly or indirectly, for projects with...

Consequential damages have been a cornerstone of contract doctrine since the broken crankshaft in Hadley v. Baxendale. And the Hadley rule is one of...

In this article, we examine the relations between risk, the choice of foreign or local contract terms (parameters), and maturity in the sovereign debt...

Over the past twenty-five years, Congress has enacted several major reforms for employer-sponsored retirement plans and individual retirement accounts...

There have been a lot of intriguing developments in the Hamilton Reserve Bank vs Sri Lanka litigation lately, not least mounting questions around who...

Engaging New Cases: The book uses fresh, timely cases in agency and partnership to show how business law is relevant in a variety of practices...

In an era characterized by inequalities of income and influence, political polarization, and the segregation of social spaces, the income tax...

Over the past quarter century, Congress has enacted several major reforms for retirement plans and individual retirement accounts, usually with large...

Law students frequently find the U.S. Supreme Court’s Dormant Commerce Clause doctrine confusing. That is no surprise given the sharp disagreement...

At the inception of a new and potentially transformative type of tax enforcement, this Article reviews the goals underlying the prohibition on state...

We examine the legal terms in the market for green bonds, debt instruments in which proceeds are earmarked, directly or indirectly, for projects with...

This law school casebook provides a detailed examination of secured transactions in personal property in both the commercial and consumer context. The...

Modern antitrust law has come under intense criticism in recent years, with a bipartisan chorus of complaints about the power of technology and...

Contract law has one overarching goal: to advance the legitimate interests of the contracting parties. For the most part, scholars, judges, and...