id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-3468	Conway, Meredith R.	AND YOU MAY ASK YOURSELF, WHAT IS THAT BEAUTIFUL HOUSE: HOW TAX LAWS DISTORT BEHAVIOR THROUGH THE LENS OF ARCHITECTURE	2019	33	.pdf	application/pdf	17105	651	57	Before complicating the system through the use of tax laws for other purposes – whether to regulate conduct or to achieve societal or economic objectives – one should first test the availability of alternative methods for achieving those non-revenue goals.3 Scholarship has explored these unintended distortions, which sometimes conflict directly with Congressional intent, particularly with respect to corporate transactions. 4 The beauty of studying how tax law has resulted in distortions to architecture is that the study presents a visual representation of these distortions and makes such unintended consequences noticeable or even obvious to taxpayers.	cache/taxlaw-3468.pdf	txt/taxlaw-3468.txt