10Charles E.WernⅢ."Comment:‘Sparing Cain:Executive Clemency In Capital Cases‘:The Stapled REIT On Ice:Congress‘1998 Freeze Of The Grandfather Exception For Stapled REITs"[].CapULRev.2000
7Louis J. Zivot, The Evolution of a REIT Rule: Impermissible Tenant Service Income, 33 Real Est. L.J. 68, (2004).
8See generally David M. Einhorn, Unintended Advantage: Equity REITs vs. Taxable Real Estate Companies, 51 Tax L. 203, 204-10 (1998).
9See EPRA & NARIET. Global Real Estate Index, available at http:// www.nareit.com/library/global/rei.cfm (last visited Jan. 6, 2005).
10International Tax Treatment of REITs, Real Est. Portfolio (NAREIT), Sep./Oct. 2004, available at http://www.nareit.com/portfoliomag/03sepoctltable.shtml.
7Damodaran,Aswath,Kose John. "The determinants of organization form changes:Evidence and implication from real estate"[J].Journal of Financial Economics,1997.169-192.
8Wang,Ko,John Erickson,George Gau. "Dividend policies and dividend announcement effects for real estate investment trusts"[J].AREUEA Journal,1993.185-201.
