{"title":"The Benefits and Costs of Tax Deferral: An Analysis of Section 1031 Exchanges","authors":"David Barker, David C. Ling, Milena T. Petrova","doi":"10.1080/09277544.2020.1793578","DOIUrl":null,"url":null,"abstract":"We examine the effects of Section 1031 of the Internal Revenue Code on commercial real estate (CRE) investors and markets, as well as on U.S. Treasury revenue. We first develop a partial equilibriu...","PeriodicalId":35888,"journal":{"name":"Journal of Real Estate Literature","volume":"76 1","pages":"1-29"},"PeriodicalIF":0.0000,"publicationDate":"2020-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Real Estate Literature","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/09277544.2020.1793578","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 3
Abstract
We examine the effects of Section 1031 of the Internal Revenue Code on commercial real estate (CRE) investors and markets, as well as on U.S. Treasury revenue. We first develop a partial equilibriu...
期刊介绍：
The Journal of Real Estate Literature (JREL) is a publication of the American Real Estate Society (ARES). This journal offers a comprehensive source of information about real estate research and encourages research and education in industry and academia. The scope of the journal goes beyond that of traditional literature journals that only list published research. This journal also includes working papers, dissertations, book reviews and articles on literature reviews on specialized topics, real estate information technology and international real estate.
京公网安备 11010802042870号
京ICP备2023020795号-1
分享
求助内容：
应助结果提醒方式：
扫码关注我们
