Thesis (Ph. D.)--University of Wisconsin--Madison, 1984. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 199-204).

Thesis (Ph. D.)--Lehigh University, 2001. / Includes vita. Includes bibliographical references (leaves 160-165).

Thesis (doctoral)--Universität Zürich.

Thesis (M.S.)--University of Wisconsin--Madison, 1980. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 164-167).

This report examines the spatial characteristics of tax credit housing within the Houston-Sugar Land-Baytown Metropolitan Statistical Area (MSA) for the years 2007 through 2009. The report analyzes tax-credit affordable housing sites in an attempt to determine the effects that geographically based program guidelines have on the distribution of LIHTC developments, and low-income communities throughout the area. Moreover, the report suggests recommendations for the clarification of program goals and objectives, the improvement of project application review procedures, and the revision of existing rules and development incentives. / text

Across the country more and more states are taking advantage of the economic value of state historic tax credits that can be used in conjunction with federal rehabilitation tax credits to incentivize significant investment in the rehabilitation of buildings. Texas joined thirty-three other states when it passed a state historic tax credit in 2013. The financial incentives of this new piece of legislation are expected to spur the rehabilitation of historic buildings in large cities and small towns across the state. In order to be a successful statewide program the tax credit must be an attractive financial incentive for not only sophisticated investors, but also for small building owners with no previous tax credit or rehabilitation experience. The tax credit creates a new market of buyers and sellers, drawing the attention of local and national real estate developers and investors. The ability to combine state and federal historic tax credits changes the bottom line in real estate pro formas, leveraging historic buildings as assets. The availability of the tax credit for small preservation projects may have the greatest impact on historic preservation efforts across the states as smaller towns begin to see new investment in downtown commercial districts. This report explains how the tax credit was created, analyzes the strength of the policy, and makes recommendations for its implementation and use. This work addresses a series of important questions. Will the Texas Historic Preservation Tax Credit be an effective economic driver as compared to other state historic tax credits? What are the strengths and weaknesses of the Texas tax credit? This report analyzes the new Texas program and gages its potential to incentivize the rehabilitation of historic properties in a range of sizes and locales. / text

Thesis (Ph. D.)--University of Texas at Austin, 1998. / Includes bibliographical references (leaves 103-104). Available also in a digital version from Dissertation Abstracts.

Thesis (Ph. D.)--University of Texas at Austin, 1998. / Vita. Includes bibliographical references (leaves 103-104). Available also in a digital version from Dissertation Abstracts.

Thesis (M. Sc.)--University of Hong Kong, 1990.

The American Rescue Plan, signed into law on March 11, 2021, contained $1.9 trillion of relief for taxpayers (Segers, 2021). The new law, with several retroactive 2020 tax return items, passed in the middle of filing season. Tax preparers scrambled to quickly understand how to process the remaining tax returns and how to handle the millions of already filed tax returns. Tax professionals and individuals seem to now have a handle on the changes that were retroactive, but the 2021 expanded Child Tax Credit and its advance payments are still causing much confusion among individual taxpayers. Tax preparers need to be able to explain this credit to their clients.