The success or failure of an institution may hinge on some of the earliest decisions of its founders. In constitutional design literature, endurance is a widely accepted drafting objective. Indeed, constitutional endurance is positively associated with prosperous and stable societies. Like...

Whether a business is engaging in a major transaction or simply conducting day-to-day operations, it must address tax questions and take positions based on available authority and its appetite for risk. With enough research, most tax questions are answerable at a high level of comfort, but many...

This article analyses past trade trends and agricultural protectionism in Latin American agriculture, by examining observed changes in Latin American agriculture and trade policies over the last 20 years that have led to what the authors call the "New Open Regionalism". It also discussed the...