TAX INCENTIVES FOR INVESTMENT IN NONRESIDENTIAL REAL ESTATE
Autor: | Jeffrey D. Fisher, George H. Lentz, Jerrold J. Stern |
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Rok vydání: | 1984 |
Předmět: | |
Zdroj: | National Tax Journal. 37:69-87 |
ISSN: | 1944-7477 0028-0283 |
DOI: | 10.1086/ntj41791934 |
Popis: | Prior to 1976, there was a bias in the federal income tax which favored new real estate construction over the rehabilitation of existing structures. This study uses computer simulation to evaluate ... |
Databáze: | OpenAIRE |
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