Social and Behavioral Sciences Commons^™

Adaptive Reuse Of Religious Buildings In The U.S.: Determinants Of Project Outcomes And The Role Of Tax Credits, Eugene Choi

ETD Archive

Adaptive reuse of historic buildings generates many tangible and intangible benefits. These benefits are not limited to the initiator (usually the developer) but are expanded to the community and the local government. This dissertation empirically investigates the role of tax credits in initiators' decisions to reuse religious buildings and their choice of reuse project outcomes, including the federal historic preservation tax credit, the low income housing tax credit, and the new market tax credit. Theses tax credits are the most commonly used tax credits in historic preservation projects. In addition, this dissertation also tests whether or not religious buildings were …