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Full-Text Articles in Business
Tax Treatment Encourages Residential Investment, Thomas Power
Tax Treatment Encourages Residential Investment, Thomas Power
Articles
The economic survey on Ireland by the OECD (issue 5 2008) proposed phasing out policies that distort the housing market, which in turn could help to dampen future housing cycles and maintain competitiveness in the economy.
Specifically it suggests that tax breaks favouring owner occupation contributes to making housing expensive and that these effects could be reduced either by “limiting mortgage tax relief… or by implementing a property tax”.
A Jurisdictional Approach To Collapsing Corporate Distinctions, Peter B. Oh
A Jurisdictional Approach To Collapsing Corporate Distinctions, Peter B. Oh
Articles
This article challenges our persistent path dependence on defunct distinctions between corporations and certain limited unincorporated associations. Recent federal tax regulations have inspired proposals for consolidated treatment of all limited business organizations through uniformly based or universally applicable statutes. I contend these proposals are preoccupied with how hybrid organizations such as the limited liability company and the limited liability partnership amalgamate, and thus implicitly preserve, traditional dichotomies between corporations and partnership categorizations as well as entities and aggregate theories. The continued use of these schemes compromises the legal basis for such proposals.
By critically examining certain jurisdictional principles, this article …