The Benefits and Costs of Tax Deferral: An Analysis of Section 1031 Exchanges (original) (raw)

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

Journal of Real Estate Literature, 2020

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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