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In this article, I develop the concept of "ownership piercing." I use the expression to suggest that courts engage in a … process of evaluative reasoning to clarify who owns property rights and controls the limited liability company. I show under … what circumstances courts should pierce ownership. Ownership piercing entails investigating the reality of the company …
Persistent link: https://www.econbiz.de/10013236040
Persistent link: https://www.econbiz.de/10013534009
Although property lawyers and theorists were always interested in the legal doctrinal construction of property rights … and in political, moral, or economic justifications of property rights through the course of history, they very rarely … looked into possible psychological roots of property rights and the powers they entail. Similarly, psychologists (whether …
Persistent link: https://www.econbiz.de/10013141909
This article aims at estabiishing the possibility of recognizing the ownership of incorporeal property and especially … incorporeal property and especially towards the ownership of claims, positive law seems more and more disposed to recognize a … claim as property, as an object upon which ownership bears. Not only are analyses other than the materialistic analysis of …
Persistent link: https://www.econbiz.de/10013118855
We examine the tax rules for ownership of fungible securities in light of three recent cases addressing this issue …, Samueli, Calloway, and Anschutz. We argue that ownership has no economic basis under an income tax because under a pure income … tax ownership would not be needed to measure income. Rather than acting as a bedrock principle based in economics …
Persistent link: https://www.econbiz.de/10013097883
The objective of our study was to evaluate the efficiency of public, private for-profit, and private non-profit hospitals in Germany. First, bootstrapped data envelopment analysis (DEA) was used to evaluate the efficiency of a panel (n = 1,046) of public, private for-profit, and private...
Persistent link: https://www.econbiz.de/10013146993
ownership could improve property rights protection, and that such association holds for non-democratic political regimes when it … is based on elites' concerns about security of their own property rights in the event they lose power. Such incentives … provide a solution to the credible commitment problem in maintaining secure property rights when institutional restrictions on …
Persistent link: https://www.econbiz.de/10013071575
defies the theories of ownership that underlie modern intellectual property law. These authorless properties can be readily … assigned ownership, however, under the more ancient rules of real and personal property. Lawmakers should rely on these common … law rules in developing a new branch of intellectual property law that accommodates exclusive human ownership of AI …
Persistent link: https://www.econbiz.de/10014357038
Persistent link: https://www.econbiz.de/10014234255
ownership of access to common resources it argues that, unlike the current property rules protection of access-ownership …
Persistent link: https://www.econbiz.de/10014347320