Opportunity Zones: An Analysis of the Policy's Implications

Lester, Rebecca; Evans, Cody; Tian, Hanna

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Opportunity Zones: An Analysis of the Policy's Implications

State Tax Notes, Vol. 90, No. 3, 2018

Stanford University Graduate School of Business Research Paper No. 19-18

16 Pages Posted: 6 Mar 2019

See all articles by Rebecca Lester

Cody Evans

Stanford University, Graduate School of Business

Hanna Tian

Stanford University, Graduate School of Business, Students

Date Written: October 15, 2018

Abstract

This article summarizes the Opportunity Zone incentive in the Tax Cuts and Jobs Act by providing descriptive statistics on the selected zones, outlining considerations for investors, and using data on the New Markets Tax Credit to inform expectations of investors' responses to this policy.

Keywords: Tax, Investment, Capital Gains

JEL Classification: M480, G38, H25, F23

Suggested Citation: Suggested Citation

Lester, Rebecca and Evans, Cody and Tian, Hanna, Opportunity Zones: An Analysis of the Policy's Implications (October 15, 2018). State Tax Notes, Vol. 90, No. 3, 2018, Stanford University Graduate School of Business Research Paper No. 19-18, Available at SSRN: https://ssrn.com/abstract=3292423