This article considers the 2017 tax reform provision that disallows tax deductions for sexual harassment settlements subject to nondisclosure agreements. It examines the possible effects on sexual harassment in the workplace, as well as remaining questions about the tax provision itself

In June 2010, the United States Supreme Court handed down a highly anticipated trilogy of decisions that altered white-collar criminal law by restricting the honest-services provision, 18 U.S.C. § 1346, to bribes and kickbacks. This development is the most recent one in the tumultuous existence...

The Tax Cuts and Jobs Act of 2017 has significant implications for the more than one million Americans divorcing each year. One such consequence taking effect in the New Year is the repeal of §§ 215 and 71, which allowed the deductibility of alimony payments by the payor and included them in...

This Columbia Law School Blue Sky Blog post on insider trading analyzes shares from NASDAQ, AMEX, the New York Stock Exchange, and over the counter (OTC) markets, which allows for an examination of insider behavior within different market structures. We find that trades are different from...