Roberto Ledezma

In a world characterized by genuine uncertainty rather than mechanical predictability, analytic reasoning provides a form of epistemic certainty that empirical observation alone cannot secure.

A foundational principle in financial accounting, corporate finance, and corporate law is that—despite jurisdictional divergences—there exists a conceptual distinction between natural persons (human beings) and juridical persons.

The standard line is that taxes are part of a “social contract” that individuals have with the authorities that govern them. It is time to rethink the terms of this so-called deal.