The Economic Impact of Repealing or Limiting Section 1031 Like-Kind Exchanges in Real Estate
A microeconomic study by Professor David C. Ling, University of Florida and Professor Milena Petrova, Syracuse University
Sponsored by The Real Estate Like-Kind Exchange Coalition
Date of Release: July 9, 2015
About the Authors
Professors David C. Ling of the University of Florida and Milena Petrova of Syracuse University were commissioned to conduct this study in response to legislative proposals to repeal Section 1031. Dr. David Ling is a finance professor at the University of Florida’s Warrington College of Business and past president of the American Real Estate and Urban Economics Association. Dr. Milena Petrova is a finance professor at Syracuse University’s Whitman School of Management.
About the Sponsors
The Real Estate Like-Kind Exchange Coalition is comprised of 14 national associations, including the Federation of Exchange Accommodators, representing over a million members involved in the real estate industry across the nation, representing commercial and industrial real estate, multi-family residential real estate, hotel properties and real estate investment trusts among others.