TAX ON REITS: A MODERN TAX ON HOUSING AND CAPITAL MARKETS

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

BAN H.

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2010 | Volume:NEW SERIES - 17 | Issue:7 (55) Page(s): 155-184

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

1,452

Download:

Cites:

Information Journal Paper

Title

TAX ON REITS: A MODERN TAX ON HOUSING AND CAPITAL MARKETS

Author(s)

BAN H. | Issue Writer Certificate

Keywords

REITSQ3

TAX ON REITSQ3

INCOME TAXQ3

TAX ON DIVIDENDSQ3

CAPITAL GAINS TAXQ3

HOUSING/LANDS/CONSTRUCTION MARKETQ3

CAPITAL MARKETQ3

Abstract

Since a few years ago, many countries have realized the unique and exceptional role of taxes as the only global instrument for making economical the investments on housing markets within the CAPITAL MARKET through the vehicle of REIT investment and as such, they establish their REIT markets one after another. Through making use of the modern financial institution of REIT (i.e., through the application of modern REIT technology to Iranian markets) with all its fiscal and financial characteristics, it will be possible to organize tax categories for housing markets and to tax the transactions of their securities in the CAPITAL MARKETs. It is also possible to improve the working of the existing tax system through the standardization of processes and monitoring in both the capital and housing markets. The critical role of taxes in improving business environments in the housing market through the REIT financial instrument and in decreasing the investment risks both in the CAPITAL MARKET and in Tehran Stock Exchange can not be ignored. The present paper is aimed at introducing the REIT financial instrument and at presenting the results of a field-comparative study being done on the topic of “investing on the housing market through the CAPITAL MARKET” focusing on “its advantages and opportunities for the Iranian tax system”.

Cites

REVIEW AND ASSESS THE EFFICIENCY OF THE TAX SYSTEM IN DEVELOPMENT PROGRAMS (FUZZY APPROACH)

References

Cite

APA: Copy

BAN, H.. (2010). TAX ON REITS: A MODERN TAX ON HOUSING AND CAPITAL MARKETS. TAX JOURNAL, NEW SERIES - 17(7 (55)), 155-184. SID. https://sid.ir/paper/89658/en

Vancouver: Copy

BAN H.. TAX ON REITS: A MODERN TAX ON HOUSING AND CAPITAL MARKETS. TAX JOURNAL[Internet]. 2010;NEW SERIES - 17(7 (55)):155-184. Available from: https://sid.ir/paper/89658/en

IEEE: Copy

H. BAN, “TAX ON REITS: A MODERN TAX ON HOUSING AND CAPITAL MARKETS,” TAX JOURNAL, vol. NEW SERIES - 17, no. 7 (55), pp. 155–184, 2010, [Online]. Available: https://sid.ir/paper/89658/en

Related Journal Papers