This decision clarifies how the subjective intention of an individual is attributed to a corporation or similar entity for ...

Inclusive benefit design builds trust, drives preventive utilization and replaces reactive cost-shifting with proactive value ...

The equity premium puzzle (EPP) highlights the unexpectedly high historical returns of stocks over Treasury bills. Explore ...

Horizontal equity ensures that individuals with similar incomes and assets pay the same tax rate, promoting fairness in tax ...

Private-equity firms made progress clearing their shelves of dusty investments this year. There is still plenty more to do in 2026. Firms have been sitting on a glut of unsold companies for years, ...

Lots of people want to invest insurance money these days. Nobody does it quite like Warren Buffett.