Washington University Law Quarterly
This Article suggests that the partnership form is attractive for many firms on the margin only because of the regulatory costs of limited liability, including double corporate taxation and limitations on organizational form.
Larry E. Ribstein,
The Deregulation of Limited Liability and the Death of Partnership,
70 Wash. U. L. Q. 417
Available at: http://openscholarship.wustl.edu/law_lawreview/vol70/iss2/9