Doctoral Dissertation Research: Tax Credits, Historic Preservation, and the Redevelopment of Modernist Architecture in the United States

这个博士论文研究项目将研究税收抵免、历史保护和金融交叉的方式，以振兴21世纪初开始的美国城市核心，并将分析这些变化的后果。它将重点关注开发商广泛使用联邦历史税收抵免（Federal Historic Tax Credit），以利用20世纪中期现代主义建筑的修复，这一过程受到多个州和联邦机构的监管。该项目将提供有关历史性税收抵免如何重新配置建筑环境投资的地理位置以及政府和私人财产所有者如何管理其历史建筑库存的新信息。它将及时为这一过程的地理变化提供见解，并增加对不断变化的再开发战略和不断发展的城市治理形式的了解。博士生与国家公园管理局、州历史保护办公室（SHPO）、当地政府官员和保护组织的合作将产生与政府机构、政策制定者和从事历史保护和城市更新的团体直接相关的项目成果。随着许多美国城市通过税收抵免来修复他们的历史建筑，这个项目的发现将为现代主义建筑的未来谈判提供最佳实践的见解，并产生可以被市政官员、雇员和开发商广泛利用的信息。该奖项还将提供支持，使有前途的学生建立一个强大的独立研究事业。超过1090亿美元的私人资金被投入到美国历史建筑的重建中。这一数额已被210亿美元的联邦税收抵免所抵消。在进行重建的不同类型建筑物中，现代主义建筑的平均修复成本几乎是其他建筑风格的三倍。本项目的核心研究问题是：(1)现代主义建筑如何在过去二十年中成为城市重建的主要场所；(2)历史税收抵免对城市治理战略、保护和政策制定以及重建融资的影响。博士生将采用三部分混合方法，包括专家访谈；空间数据分析，通过建筑风格和位置来检验历史税收抵免的分布和集中；以及在加州、密歇根州和密苏里州进行的扩展案例研究。案例研究将审查的几个关键问题包括：扩大历史街区，使不太重要的历史建筑有资格获得税收抵免，这是新的重建实践的特征；通过联邦和州历史税收抵免以及其他市政资助计划（如税收增量融资）相结合，越来越倾向于为历史重建提供资金，导致城市和州之间投资集中不均；以保护为主导的再开发从地方实践演变为广泛的城市治理战略，国家公园管理局、SHPO和国税局等州和联邦机构在当代城市政策制定和知识转移中发挥了重要作用。

This doctoral dissertation research project will examine the ways tax credits, historic preservation, and finance intersect to revitalize the cores of American cities beginning in the early 2000s and will analyze the consequence of these changes. It will focus on the widespread use of the Federal Historic Tax Credit by developers to leverage the rehabilitation of mid-twentieth century modernist buildings, a process regulated by multiple state and federal agencies. The project will contribute new information about how historic tax credits have reconfigured the geographies of investment in the built environment as well as how government and private property owners manage their inventory of historic buildings. It will generate timely insights on the geographic variations of this process, and increase knowledge about changing redevelopment strategies and evolving urban governance forms. The doctoral student's work with the National Park Service, State Historic Preservation Offices (SHPO), local government officials, and preservation organizations will generate project outcomes that have direct relevance for government agencies, policymakers, and groups engaged with historic preservation and urban renewal. With many American cities rehabilitating their historic architecture through tax credits, this project's findings will offer insight into the best practices for negotiating the future of modernist buildings and produce information that can be utilized widely by municipal officials and employees, and developers. This award will also provide support to enable a promising student to establish a strong independent research career.Over $109 billion of private funds have been invested into the redevelopment of historic buildings in the United States. This amount has been offset by $21 billion in federal tax credits. Of the different types of buildings undergoing redevelopment, the average rehabilitation of cost of modernist buildings is nearly three times that of other architectural styles. The central research questions of this project are (1) how have modernist buildings emerged as major sites of urban redevelopment over the past two decades and (2) what have been the consequences of historic tax credits for urban governance strategies, preservation and policymaking, and the financing of redevelopment. The doctoral student will employ a three-part mixed methods approach consisting of expert interviews; spatial data analysis to examine the distribution and concentration of historic tax credits by architectural style and location; and extended case studies in California, Michigan, and Missouri. Several key issues to be examined by the case studies include: the expansion of historic districts to qualify less-significant historic buildings for tax credits, a feature characteristic of new redevelopment practices; the increased preference to finance historic redevelopment through the combination of federal and state historic tax credits along with other municipal funding programs, like tax-increment financing, leading to the uneven concentration of investment between cities and states; and the evolution of preservation-led redevelopment from a local practice into a widespread urban governance strategy, whereby state and federal agencies, like the National Park Service, SHPO, and the Internal Revenue Service, have come to play an important role in contemporary urban policymaking and knowledge transfer.