Law professors have a tendency to act as if we are philosopher kings, descending into the
cave to educate the prisoners.'We identify the ideal, and, embracing our role as guardian of …

This Article analyzes the history, design, and effectiveness of the highly controversial CEO
pay ratio disclosure rule, which went into effect in 2018. Based on a regulatory mandate …

Individuals need accurate information about employer policies and practices in order to
make wise labor market decisions. Members of the public-including advocacy organizations …

There is a substantial consensus that something is seriously amiss with executive pay, as
the compensation of top executives of US public companies is widely perceived as …

How much of" other people's money" should city councils be paid? This Article analyzes the
issue of city council compensation by exploring the institutional design of compensation …

Much of what we could do, we shouldn't—and we don't. Mark Osiel shows that common
morality—expressed as shame, outrage, and stigma—is society's first line of defense against …

The study examines the relationship between corporate tax planning, board compensation
and firm value and moderating capacity on any association between tax planning and firm …

Policymakers have long viewed tax policy as an instrument to influence and change
corporate governance practices. Certain tax rules were enacted to discourage pyramidal …

This chapter of the Oxford Handbook on Corporate Law and Governance canvasses a broad
range of ways that tax influences managerial agency costs, focusing especially on the …

Everything old is new again, and concerns about executive compensation have once more
pushed to the policy foreground. During his presidential campaign, Senator Bernie Sanders …