The birth of the REIT industry could be assigned to the 19th century, but only in the late 20th century was there significant growth in the market. Nowadays the REIT regime has been adopted by many countries, although there are still significant differences in legal status, tax laws, and asset and liability constraints. Given the alternative solutions available worldwide for indirect real estate investment, the REIT solution represents the most successful one for both the liquidity of the instrument and its performance.


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Copyright information

© Gianluca Mattarocci 2014

Authors and Affiliations

  • Gianluca Mattarocci
    • 1
  1. 1.University of Rome Tor VergataItaly

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