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The Equitable Economy

Commentary

This Proposal Could Inadvertently Improve Corporate Accounting

Karthik Ramanna
A provision within the Biden administration’s Build Back Better bill that assesses a minimum tax on certain companies based on their income reported to...
ESG, Corporate Governance & Future of the Firm

Dislocation, Dislocation, Dislocation: Covid, the Retail Crisis, and REITs

Mark Pilkington
In an excerpt from his new book Retail Recovery, retail expert and author Mark Pilkington explores the impact of the sector's decline in the...
ESG, Corporate Governance & Future of the Firm

Addressing Climate Change Must Begin with Verifiable Carbon Accounting

Robert Kaplan
Robert Kaplan and Karthik Ramanna propose a new approach for verifiable accounting on indirect corporate emissions that would apply to all corporations, increase incentives...
Covid-19

Study: the Covid-19 Eviction Moratoriums Helped Reduce Food Insecurity and Mental Stress

Nitzan Tzur Ilan
A new study investigates the impact of 2020 Covid-19 rental eviction moratoria on the wellbeing of US households, finding that eviction moratoria across the...
ESG, Corporate Governance & Future of the Firm

The Social Responsibility of Business Includes Profits

Alex Edmans
Profits these days are often seen as a dirty word, but it is wrong to demonize profits. A company’s responsibility is not to sacrifice...
ESG, Corporate Governance & Future of the Firm

Managers Should Satisfy Only the Ethically Permissible Preferences of Shareholders

Santiago Mejia
Oliver Hart and Luigi Zingales have proposed a revision to the dominant model of the objective of the firm, most famously defended by Milton...
Economic History

Plagues Upon the Earth: How Wealth Intersects With Mortality

Kyle Harper
Kyle Harper’s new book, Plagues Upon the Earth: Disease and the Course of Human History, shows that the story of disease is entangled with...
Antitrust and Competition

Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism

Karthik Ramanna
In 2010, as the world was reeling from the global financial crisis, the body that determines generally accepted accounting principles for listed corporations in...
ESG, Corporate Governance & Future of the Firm

Two Years After the Business Roundtable Statement: Pointing in the Right Direction

Margaret Blair
The 2019 Business Roundtable statement was a welcome break from the position that the nation’s top corporate CEOs took in 1997, when the BRT pledged...
Economic History

The Complicated Legacy of the “Chicago Boys” in Chile

Daniel Matamala
How did a group of Chicago-trained economists manage to turn Chile into the cradle of neoliberalism? As the country aims to move away from...
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