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Hamill on The Story of Limited Liability Company: Combining the Best Features of a Flawed Business Tax Structure

Paul Caron

Ssrn_42Hamill_3Susan Pace Hamill (Alabama) has posted The Story of Limited Liability Company: Combining the Best Features of a Flawed Business Tax Structure, in Business Tax Stories (Steven A. Bank & Kirk J. Stark, eds.) (Foundation Press, 2005).  Here is the abstract:

This chapter describes the emergence of the limited liability company from obscurity into a mainstream business organization choice during the last quarter of the 20th century. In addition to providing the inside story of the lobbying efforts of the first LLC pioneers and the LLC supporters during the early 1990s, this story places the rise of the LLC in its larger historical context and discusses the major tax and business policy issues raised by this new business entity.

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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