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Federal Income Taxes, Inflation and Holding Periods for Income‐Producing Property

Author

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  • William B. Brueggeman
  • Jeffrey D. Fisher
  • Jerrold J. Stern

Abstract

This paper investigates the question of tax‐induced holding periods for income‐producing property, and whether such periods are influenced by selection of depreciation methods and inflation. Also, given that selection of depreciation methods are a function of holding periods, the magnitudes of benefits associated with selection of depreciation methods are examined. These issues are considered for investors affected by the regular minimum tax and the maximum tax as well as those unaffected by such provisions.

Suggested Citation

  • William B. Brueggeman & Jeffrey D. Fisher & Jerrold J. Stern, 1981. "Federal Income Taxes, Inflation and Holding Periods for Income‐Producing Property," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 9(2), pages 148-164, June.
    • Handle: RePEc:bla:reesec:v:9:y:1981:i:2:p:148-164
    DOI: 10.1111/1540-6229.00237
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    Cited by:

    1. Winston T.H. Koh & Edward H.K. Ng, 2004. "Investing in Real Estate: Mortgage Financing Practices and Optimal Holding Period," International Real Estate Review, Global Social Science Institute, vol. 7(1), pages 71-97.
    2. John V. Duca & Patric H. Hendershott & David C. Ling, 2017. "How Taxes and Required Returns Drove Commercial Real Estate Valuations over the Past Four Decades," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(3), pages 549-584, September.
    3. Cheng, Ping & Lin, Zhenguo & Liu, Yingchun, 2010. "Illiquidity, transaction cost, and optimal holding period for real estate: Theory and application," Journal of Housing Economics, Elsevier, vol. 19(2), pages 109-118, June.
    4. Patric H. Hendershott & David C. Ling, 1984. "Trading and the Tax Shelter Value of Depreciable Real Estate," NBER Working Papers 1267, National Bureau of Economic Research, Inc.
    5. Wayne Archer & David Ling & Brent C Smith, 2010. "Ownership Duration in the Residential Housing Market: The Influence of Structure, Tenure, Household and Neighborhood Factors," The Journal of Real Estate Finance and Economics, Springer, vol. 40(1), pages 41-61, January.

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