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

博士论文研究：税收抵免、历史保护和美国现代主义建筑的重建

• 批准号: 1656493
• 负责人: Mark Davidson
• 金额: $ 1.6万
• 依托单位: Clark University
• 依托单位国家: 美国
• 项目类别: Standard Grant
• 财政年份: 2017
• 资助国家: 美国
• 起止时间: 2017-04-01 至 2018-11-30
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=1656493&HistoricalAwards=false
• 关键词: Doctoral; Dissertation; Research; Tax; Credits

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.

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的核心，并将分析这些变化的后果。 它将侧重于开发商广泛使用的联邦历史税收抵免，以利用二十世纪中期现代主义建筑的修复，这是一个由多个州和联邦机构监管的过程。 该项目将提供有关历史税收抵免如何重新配置建筑环境投资地理位置以及政府和私人业主如何管理历史建筑库存的新信息。 它将及时了解这一过程的地理差异，并增加对不断变化的再开发战略和不断演变的城市治理形式的了解。 博士生与国家公园服务，国家历史保护办公室（SHPO），地方政府官员和保护组织的工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恢复其历史建筑，该项目的研究结果将提供深入了解谈判现代主义建筑未来的最佳实践，并产生可被市政官员和员工以及开发商广泛利用的信息。该奖项还将提供支持，使有前途的学生能够建立一个强大的独立研究事业。超过1090亿美元的私人资金已投资于美国历史建筑的重建。 这一数额已被210亿美元的联邦税收抵免所抵消。 在不同类型的重建楼宇中，现代派楼宇的平均复修成本是其他建筑风格楼宇的近三倍。 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再开发的主要场所;（2）历史税收抵免对城市治理战略、保护和政策制定以及再开发融资的影响。该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，以研究建筑风格和位置的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，这是新重建实践的一个特征;越来越倾向于通过联邦和州历史税收抵免沿着与其他市政资金计划，如税收增量融资，导致城市和州之间的投资集中度不均衡;以及由政府主导的再开发从地方实践演变为广泛的城市治理战略，州和联邦机构，如国家公园管理局、SHPO和国税局，在当代城市决策和知识转让方面发挥着重要作用。