2019 Articles

And You May Ask Yourself, What is That Beautiful House: How Tax Laws Distort Behavior Through the Lens of Architecture

Conway, Meredith R.

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.