Bachelor of Arts (BA)
Department or Program
Economics, Business, and Finance
Second Department or Program
Jeffrey O. Sundberg
Jennifer S. Jhun, Duke University
The goal of this project is to analyze a sample of Conservation Easements to evaluate how the benefits received compare to the value of the tax deductions given. Looking at 61 syndicated Conservation Easements, for every lost dollar in income tax only $0.52 of conservation benefit is protected. However, the Conservation Easements that break-even have features in common. The CEs that break even typically fall under $10,000 in lost income tax per acre and have a minimum acreage of 200.
Khouri, Sandra R., "Breaking Even? An Investigation into the Costs and Benefits of Syndicated Conservation Easements" (2020). Senior Theses.