The Benefits and Costs of Tax Deferral: An Analysis of Section 1031 Exchanges

Q3 Social Sciences

Journal of Real Estate Literature Pub Date : 2020-08-25 DOI:10.1080/09277544.2020.1793578

David Barker, David C. Ling, Milena T. Petrova

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...

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税收递延的收益和成本:对1031条款交易所的分析

我们研究了国内税收法典第1031条对商业房地产(CRE)投资者和市场以及美国财政部收入的影响。我们首先建立一个部分平衡。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Real Estate Literature Economics, Econometrics and Finance-Economics, Econometrics and Finance (miscellaneous)

CiteScore

0.90

自引率

0.00%

发文量

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.