deRoos, Jan A.2020-09-122020-09-121988-08-014939640https://hdl.handle.net/1813/71687U.S. hotel development now consists of deals that are built to make money, not tax breaks. Here's a look at the many complications that can beset hotel developers.en-USRequired Publisher Statement: © Cornell University. Reprinted with permission. All rights reserved.hotelstax reformhotel developmentrevenueacquisitionliabilityarticle