{"title":"税收递延的收益和成本:对1031条款交易所的分析","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":"{\"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}","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}
The Benefits and Costs of Tax Deferral: An Analysis of Section 1031 Exchanges
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.
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