Should the Windfall Profits Tax Be Deductible in States that Use the Unitary Method to Tax Out-of-State Oil Production

When governments issue bonds they usually have to provide plenty of disclosure to entice investors. These days this often includes information on the...

Crosspollination between the transitional justice (tj) and business and human rights (B&H) fields has led to a growing scholarly focus on the role of...

Contrary to previous research and press accounts, we find limited evidence that persons who worked the polls in the past, including the 2020 election...

Scholars regard the 1923 League of Nations experts’ report as the origin of the international tax system as we know it. The experts’ report noted the...

This Chapter discusses citizenship taxation as a potential solution to the challenges posed by increasing global mobility and the digitalization of...

In a new paper, we present a novel theory of “purposeful enterprise” to explain why nonprofit enterprises survive and thrive. We define nonprofit...

Academic and market interest in environmental, social, and governance (ESG) investing has grown markedly in recent years. Although less prominent, a...

In this chapter, we put forth a case study of Elon Musk's acquisition of Twitter. We detail the legal and contractual issues that arose as the parties...

The recently-announced $50 billion loan package from the G7 nations to Ukraine fell short of the $300 billion or so hoped for by the designers of its...

Corporate social responsibility (“CSR”) has a tax problem. The field encourages companies to do more for society than the minimum that is legally...

Critics of initiatives to diversify corporate boards frequently rely on efficiency arguments. Diversity opponents marshal four principal claims. First...

The number of law firm partners who identify as women has more than doubled since 1993. Will these gender parity advances regress as employers curb...

This Essay expounds on the outsized role of private law in governing ownership of new technologies and data. As scholars lament gaps between law and...

As our nation emerges from the shadow of COVID-19, the general public is coming to grips with a stark reality looming over our public schools...

In Cantero v. Bank of America, the US Supreme Court declined to decide whether Bank of America Corp. must pay interest on New York mortgage borrowers’...

Twenty-first-century politics has inspired a new mode of interstate rivalries and reprisals consisting not of the tariffs that plagued the Founding...

State public utility commissions are at the forefront of the clean-energy transition. These state agencies, which have jurisdiction over energy...

Anyone who studies trade secret law in depth knows that the field is complex and nuanced. That complexity can be intimidating to novices. Accordingly...