Class Year

2020

Date

4-22-2020

Document Type

Thesis

Distinguished Thesis

Yes

Degree Name

Bachelor of Arts (BA)

Department or Program

Economics, Business, and Finance

Second Department or Program

Philosophy

First Advisor

Chad McCracken

Second Advisor

Jeffrey O. Sundberg

Third Advisor

Glenn Adelson

Fourth Advisor

Jennifer S. Jhun, Duke University

Abstract

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.

Language

English


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