This paper examines the responses of Indigenous nations and European companies to new trading opportunities: Cree nations and the Hudson's Bay Company (HBC), and Khoe nations and the Dutch East India Company (VOC). This case study is important because of the disparate outcomes: within a few...

In this study, I implemented data scraping and textual analysis to parse corporate data from the 10-K filings on SEC EDGAR. Textual analysis is used to measure a company’s risk aversions and hedging strategies when confronted with exchange rate exposures. I selected data of trading companies...

One of the most basic distortions created by the double taxation of corporate income is the disincentive to incorporate. In this paper, we investigate the extent to which the aggregate allocation of assets and taxable income in the U.S. between corporate vs. noncorporate forms of organization...

Legal records indicate that conflicts of interest -- that is, situations in which officers and directors were in a position to benefit themselves at the expense of minority shareholders -- were endemic to corporations in the late-nineteenth and early-twentieth century U.S. Yet investors...

Das Einkommensteuergesetz bestimmt schlicht, dass der Mitunternehmer seinen Gewinnanteil zu versteuern hat. Dessen Höhe richtet sich im Ausgangspunkt nach der zivilrechtlichen Gewinnverteilungsabrede, welche überwiegend privatautonom gestaltet wird. Demgegenüber macht die...

Inequality in different forms has existed throughout history, however, with the passage of time, there is increasing awareness of its human cost even when there is little agreement on the causes of inequality or the strategies that may be adopted to address it. This chapter focuses on factors...