TAX INCENTIVES FOR INVESTMENT IN NONRESIDENTIAL REAL ESTATE

Autor: Jeffrey D. Fisher, George H. Lentz, Jerrold J. Stern
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