Taxation allowances: Implications for property investment and development in Dublin and Berlin
Abstract
Examines the application of taxation breaks in stimulating investment into property development. Examples are drawn from Dublin and Berlin to highlight how accelerated depreciation allowances have been utilized in different market sectors. Emphasis is placed on similarities and differences in the regulations regarding use of taxation‐based incentives. Outcomes of the policy are evaluated including the risk of over‐supply of office floorspace in the medium term and the re‐targeting of incentives towards residential development. Argues that the experience drawn from each city provides interesting parallel and contrasting outcomes.
Keywords
Citation
Berry, J.N. and Stanley McGreal, W. (1996), "Taxation allowances: Implications for property investment and development in Dublin and Berlin", Journal of Property Finance, Vol. 7 No. 3, pp. 71-80. https://doi.org/10.1108/09588689610127163
Publisher
:MCB UP Ltd
Copyright © 1996, MCB UP Limited