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자료유형
학술저널
저자정보
저널정보
한국부동산분석학회 부동산학연구 부동산학연구 제19권 제4호
발행연도
2013.1
수록면
255 - 279 (25page)

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Adaptive reuse of historic buildings generates many tangible and intangible benefits. Thesebenefits are not limited to the initiator (usually the developer) but are expanded to the communityand the local government. Adaptive reuse may be considered as a catalyst for renewal ofdistressed urban areas by positively stimulating the local economy through job creation. Thesereasons enable private and public developers in the US have chosen adaptive reuse as tool forurban revitalization. It is because redundant buildings which are candidates for adaptive reuseprojects are mainly located in distressed area that developers are less likely to invest their moneyto the project without public investment. In this case, the US federal government has invested theirmoney via tax credits. The purpose of this paper is to analyze the role of tax credits as a factorinfluencing successful adaptive reuse projects which are tools for urban revitalization in the UScities. This study covers the role of tax credits such as historic preservation tax credit, low incomehousing tax credit and new market tax credit. Three different reuse cases are analyzed in thepaper.

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