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  • John C. Coffee, Jr. – Boeing and the Future of Deferred Prosecution Agreements By John C. Coffee, Jr.
  • Leveraging Information Forcing in Good Faith By Hillary Sale
  • The Dark Side of Safe Harbors Comment bubble 2 By Susan C. Morse
  • John C. Coffee, Jr. – Mass Torts and Corporate Strategies: What Will the Courts Allow? By John C. Coffee, Jr.
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  • Will the Common Good Guys Come to the Shootout in SEC v. Jarkesy? And Why It Matters By Eric W. Orts
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Columbia Law School's Blog on Corporations and the Capital Markets

Editorial Board John C. Coffee, Jr. Edward F. Greene Kathryn Judge

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taxes

How CEO Taxes Drive Share Pledging

By Jon Underwood and Benjamin Yost February 20, 2025 by renholding

Share pledging—a financial strategy where corporate executives use their stock holdings as collateral for personal loans—has long been controversial. While it allows executives to obtain liquidity without selling shares, it also introduces risks, such as margin calls that can trigger …

How CEO Bonuses and Taxes Have Affected the Offshoring of Corporate Activity

By Katie Boylen, Fabio B. Gaertner and Melissa Martin May 18, 2023 by renholding

Executive compensation and corporate taxation are both hot button issues, but can they be related? In a recent paper, we examine how CEO bonus contracts reinforce global tax incentives and show that executive pay practices helped drive corporate activity …

The Unsung Upside of Share Repurchases

By Richard A. Booth June 15, 2022 by renholding

Stock repurchases by issuing corporations have always been controversial. But they have become even more so recently because of the perception that the excess funds used to finance buybacks have come from tax cuts and other sources (such as government …

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Why Delaware and England Win the Global Corporate Law Race

By Ido Baum and Dov Solomon April 14, 2022 by renholding

What makes the corporate laws of some jurisdictions more attractive for entrepreneurs and investors than others in the global arena? Within the United States, the competition among state laws is a popular explanation for Delaware’s corporate law prominence. However, interjurisdictional …

Offshore Activities and Corporate Tax Avoidance

By Zhihong Chen, Ole-Kristian Hope, Qingyuan Li and Yongbo Li December 9, 2021 by renholding

Taxation of multinational companies (MNCs) has received increasing attention from politicians, the media, regulators, and academics. While the popular press provides considerable anecdotal evidence that large MNCs pay lower taxes than their domestic counterparts, academic research provides mixed evidence on …

How Does Removing the Tax Benefits of Debt Affect Firms?

By Ali Sanati July 20, 2021 by renholding

Almost all countries have historically allowed businesses to write off interest expenses against taxable income. Critics argue that the tax-favored status of debt has created a corporate debt pile-up, thereby exacerbating economic downturns. This argument, which gained more attention after …

Does Corporate Social Responsibility Reduce Profit Shifting?

By Iftekhar Hasan, Panagiotis Karavitis, Pantelis Kazakis and Woon Sau Leung February 21, 2019 by renholding

In recent decades, economies have become bound together through globalization, a phenomenon that integrates societies and creates business opportunities but also challenges tax policies. The amount of taxes corporations pay is a heatedly debated topic among policy makers, academics, and …

Double Trouble: An Analysis of IRS Attention and Financial Reporting

By Zackery D. Fox and Ryan J. Wilson February 7, 2019 by renholding

Existing research provides limited insight into what draws the attention of tax authorities to public information and how that information is used in the process of examining corporate tax positions.  For publicly traded firms in the U.S., the Internal Revenue …

How Taxes on Managers Affect Corporate Risk-Taking

By Christopher S. Armstrong, Stephen Glaeser, Sterling Huang and Daniel Taylor December 4, 2017 by renholding

Fiscal policy—and taxation in particular—is one of the most important tools that policymakers can use to influence the economy. While the effect of corporate taxes on managers’ corporate investment decisions has been extensively studied, little is known about the effect …

The Beginnings of the U.S. Capital Gains Tax Preference

By Ajay K. Mehrotra and Julia C. Ott June 26, 2017 by renholding

With the recent release of the Trump administration’s tax plan, discussions of tax “reform,” or at least tax cuts, are once again at the center of American law and politics. Although the president’s tax plan is short on details, it …

How Tax Policy Favors Robots over Workers and What to Do About it

By Ryan Abbott and Bret Bogenschneider June 6, 2017 by renholding

There is a longstanding and growing public debate about the costs and benefits of automation. Earlier this year, Bill Gates argued that robots who take human jobs should pay taxes. Mark Zuckerberg recently warned the graduating class at Harvard University …

SCOTUS Just Invented Unlikely Sentry Against Corporate Tax Inversions: Patent Trolls

By Eric Talley May 24, 2017 by renholding

Tax regulators and acquisition sponsors have long been embroiled in a cat and mouse game in the context of corporate inversions—cross-border transactions in which a U.S.-incorporated public corporation is “acquired” by a foreign entity, and the survivor’s locus of incorporation …

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Each business day, our team sifts through blog posts, news stories, and other sources to keep up-to-date on relevant recent developments. The following links will take you to our recommended selections. To see the sources we follow click Filter Sources.

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