Liability Allocation Rules is a theoretical framework within partnership taxation that specifies how a partner’s share of partnership liabilities affects the calculation of their outside basis, distinguishing it from other basis-adjusting mechanisms by directly linking debt responsibility to capital account treatment.
24
Publications
1.7K
Citations
30
Authors
19
Institutions
Publications per year
2017–2026
1
Parents
Publications
24
The Buck Stops Where? The Role of Limited Liability in Economics
Thomas H. Noe, Stephen D. Smith · Econometric Reviews · 1997 · 288 citations
Business, Financial Law, Banking +11
Steven Shavell · The Bell Journal of Economics · 1982 · 258 citations
Business, Insurance, Risk Management +16
The Pathological Politics of Criminal Law
William J. Stuntz · Michigan Law Review · 2001 · 195 citations
1–5 of 24
Authors
30
- WJ
2
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- PM
2
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- LA
2
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- FP
1
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- WP
1
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1–5 of 30
Institutions
19
Yale University
New Haven, United States
2 h-index
2 publications
226 citations
European Corporate Governance Institute
Brussels, Belgium
1 h-index
1 publications
15 citations
Norwegian School of Economics
Bergen, Norway
1 h-index
1 publications
23 citations
Universität Hamburg
Hamburg, Germany
1 h-index
2 publications
82 citations
National Bureau of Economic Research
Cambridge, United States
1 h-index
1 publications
15 citations
University of California, Berkeley
Berkeley, United States
1 h-index
1 publications
195 citations
University of Memphis
Memphis, United States
1 h-index
1 publications
18 citations
Office of the Governor
Wilmington, United States
1 h-index
1 publications
146 citations
1–8 of 19
Venues
- SSRN Electronic Journal
Repository · 5 publications · 144 citations
5
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- Michigan Law Review
3 publications · 249 citations
3
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- The Journal of Legal Studies
JLS · 2 publications · 75 citations
2
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- International Review of Law and Economics
1 publications · 41 citations
1
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- Econometric Reviews
1 publications · 288 citations
1
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1–5