你可能会问自己，那栋漂亮的房子是什么:税法是如何通过建筑的视角扭曲行为的

Columbia Journal of Tax Law Pub Date : 2019-09-26 DOI:10.7916/CJTL.V10I2.3468

Meredith R. Conway

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引用次数: 1

摘要

本文研究了世界各地的建筑风格所受到的各种税收(无论是当前生效的还是历史上征收的，其中大部分是财产税)意想不到的深刻影响。文章所涵盖的许多建筑风格最初是作为一种避税策略，但后来在建筑史上获得了独立的地位。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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AND YOU MAY ASK YOURSELF, WHAT IS THAT BEAUTIFUL HOUSE: HOW TAX LAWS DISTORT BEHAVIOR THROUGH THE LENS OF ARCHITECTURE

This Article examines the unintended yet profound impacts of various taxes, either currently in effect or historically imposed, most of which are property taxes, on the architectural style in various parts of the world. Many architectural styles that the Article covers were initially intended as a tax-avoidance strategy but later on gained independent status in the history of architecture.

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Columbia Journal of Tax Law

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