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Tax and Law

Full Text Articles

Below, you'll find a selection of academic articles with links to sources where the articles may be available for free download or accessible via academic database.  Articles may also be available elsewhere depending on database subscriptions and journals available to the user.

Articles are listed by the most recent year, then alphabetically by author.

2016

Chad, Emily. 2016. Taxing a Public Benefit Corporation: Fitting a Square Peg into a Round HoleHennepin Law., 85: 14.

Licata, Daniela. 2016. Appellate Division, Third Department Matter, of Schulz v. PatakiTouro Law Review, Vol. 17.

Möslein, Von Florian, and Anne-Christin Mittwoch. 2016. Social Entrepreneurship in US Corporate Law–Benefit Corporations and Certified B CorporationsRabels Zeitschrift fuer auslaendisches und internationales Privatrecht, 80: 399-434.

Neubauer, Kristin A. 2016. Benefit Corporations: Providing A New Shield for Corporations With Ideals Beyond ProfitsJ. Bus. & Tech. L., 11: 109.

Richardson, Benjamin J. 2016. Resourcing ecological restoration: the legal context for commercial initiativesRestoration Ecology.

Segrestin, Blanche, Kevin Levillain, and Armand Hatchuel. 2016. Purpose-driven corporations: how corporate law reorders the field of corporate governance In European Academy of Management Conference (EURAM 2016).

Stecker, Michelle J. 2016. Awash in a Sea of Confusion: Benefit Corporations, Social Enterprise, and the Fear of “Greenwashing”Journal of Economic Issues, 50: 373-81.

2015

André, R., 2015. Benefit Corporations at a Crossroads: As Lawyers Weigh in, Companies Weigh Their Options. Business Horizons 58, 243-252.

Bond, Kenneth W. 2015. Local Development Corporations in the Eye of the Comptroller, NYSBA Municipal Lawyer, Vol. 29: 21-26.

Coate, C.J., Mitschow, M.C., 2015. Benefit Corporations as a Socially Responsible Business Model: The Role of Accounting, Research on Professional Responsibility and Ethics in Accounting, pp. 129-147.

Dulac, M.J., 2015. Sustaining the Sustainable Corporation: Benefit Corporations and the Viability of Going Public Notes. Georgetown Law Review 104, 171-196.

Etheridge, T.S., 2015. Lessons from Institutional Shareholder Services: Governing Benefit Corporations' Third-Party Standard. Mich. Bus. & Entrepreneurial L. Rev. 4. 

Farley, L. A. 2015. Knowledge Is Power: How Implementing Affirmative Disclosures Under the JOBS Act Could Promote and Protect Benefit Corporations and Their Investors. Minnesota Law Review, 99(4), 1507-1570. 

Fischer, Sven, Sebastian J Goerg, and Hanjo Hamann. 2015. Cui Bono, Benefit Corporation? An Experiment Inspired by Social Enterprise Legislation in Germany and the US, Review of Law & Economics, 11: 79-110.

Greenwalt, K. 2015. Hobby Lobby: Its Flawed Interpretive Techniques and Standards of Application. COLUMBIA LAW REVIEW SIDEBAR, 115, 153-178.

Hacohen, R.K.a.T., 2015. The Case for Pro Bono Support of Social Enterprises. New York Law Journal.

Haigh, N., Kennedy, E.D., Walker, J., 2015. Hybrid Organizations as Shape-Shifters: Altering Legal Structure for Strategic Gain. California Management Review 57, 59-82-82.

Plerhoples, A.E., 2015. Social Enterprise As Commitment: A Roadmap. Washington University Journal of Law & Policy 48.

Plerhoples, A.E., 2015. Risks, Goals, and Pictographs: Lawyering to the Social Entrepreneur. Lewis & Clark Law Review 19, 301-326.

Strine, Leo E. 2015. The Dangers of Denial: The Need for a Clear-Eyed Understanding of the Power and Accountability Structure Established by the Delaware General Corporation LawWake Forest Law Review: 15-08.

Yockey, Joseph W., 2015. Does Social Enterprise Law Matter? Alabama Law Review 66, 767-824.

Yockey, Joseph W. 2015. Using Form to Counter Corruption: The Promise of the Public Benefit CorporationUCDL, Rev. 49.

2014

Berzin, S.C., Pitt-Catsouphes, M., Peterson, C., 2014. Role of State-Level Governments in Fostering Social Innovation. Journal of Policy Practice 13, 135-155.

Brownridge, S.W., 2014. Canning Plum Organics: The Avant-Garde Campbell Soup Company Acquisition and Delaware Public Benefit Corporations Wandering Revlon-Land. Delaware Journal of Corporate Law 39, 703-750.

Greendorfer, M.A., 2014. Blurring Lines between Churches and Secular Corporations: The Compelling Case of the Benefit Corporation's Right to the Free Exercise of Religion (With a Post-Hobby Lobby Epilogue). Del. J. Corp. L. 39, 819-860.

Hitoshi Mayer, L., Ganahl, J.R., 2014. Taxing Social Enterprise. Stanford Law Review 66, 387-442.

Alexander, F.H.H., Lawrence A. Martin, Frank R. Monhait, Norman M., 2014. M&A under Delaware's Public Benefit Corporation Statute: A Hypothetical Tour. Harv. Bus. L. Rev. 4, 255-280.

Alexander, M.M., 2014. Benefit Corporations - The Latest Development in the Evolution of Social Enterprise: Are They Worthy of a Taxpayer Subsidy. Seton Hall Legis. J. 38, 219-280.

Wilson, J.M., 2014. Litigation Finance in the Public Interest. American University Law Review 64, 385-455.

2013

Binder, J.M., 2013. A Tax Analysis of the Emerging Class of Hybrid Entities. Brooklyn Law Review 78, 625-661.

Grant, J. K. 2013. When Making Money and Making a Sustainable and Societal DifferenceCollide: Will Benefit Corporations Succeed or Fail. Ind. L. Rev., 46, 581-602. 

Groshoff, D., 2013. Contrepreneurship? Examining Social Enterprise Legislation's Feel-Good Governance Giveaway. University of Pennsylvania Journal of Business Law 16.

Hiller, J. S. 2013. The Benefit Corporation and CorporateSocial Responsibility​. Journal of Business Ethics, 118(2), 287-301. doi:10.2307/42921995

Oertel, J.M.F., Paul P. Freddolino, Donna, 2013. Proving That They Are Doing Good: What Attorneys and Other Advisers Need to Know about Program Assessment. Wayne L. Rev. 59, 693-712

Plerhoples, A.E., 2013. Representing Social Enterprise. Clinical L. Rev. 20, 215-266.

Westaway, K., Sampselle, D., 2013. The Benefit Corporation: An Economic Analysis with Recommendations to Courts, Boards, and Legislatures. Emory Law Journal 62, 999-1085.

2012

Cummings, B., 2012. Benefit Corporations: How to Enforce a Mandate to Promote the Public Interest. Columbia Law Review 112, 578-627.

Esposito, R.T., 2012. The Social Enterprise Revolution in Corporate law: A Primer on Emerging Corporate Entities in Europe and the United States and the Case for the Benefit Corporation, The. Wm. & Mary Bus. L. Rev. 4, 639-716.

Johnson, L., 2012. Pluralism in Corporate Form: Corporate Law and Benefit Corps. Emerging Issues in Social Enterprise. Regent U. L. Rev. 25, 269-298. 

Kanig, I., 2012. Sustainable Capitalism through the Benefit Corporation: Enforcing the Procedural Duty of Consideration to Protect Non-Shareholder Interests Note. Hastings L.J. 64, 863-904.

Raz, K.G., 2012. Toward an Improved Legal Form for Social Enterprise. N.Y.U. Rev. L. & Soc. Change 36, 283-310.

2011

Deskins, M.R., 2011. Benefit Corporation Legislation, Version 1.0 - A Breakthrough in Stakeholder Rights Notes & Comments. Lewis & Clark L. Rev. 15, 1047-1076.

2010

Tyler, J., 2010. Negating the Legal Problem of Having Two Masters: A Framework for L3C Fiduciary Duties and Accountability Corporate Creativity: The Vermont L3C & Other Developments in Social Entrepreneurship. Vt. L. Rev. 35, 117-162.

2007

Gottesman, M.D., 2007. From Cobblestones to Pavement: The Legal Road Forward for the Creation of Hybrid Social Organizations. Yale Law & Policy Review 26, 345-358.

2003

Lee, D.P., 2003. The Business Judgment Rule: Should It Protect Nonprofit Directors? Columbia Law Review 103, 925-968.