Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit

被引：16

作者：

Desai, Mihir ^{[1
]}

Dharmapala, Dhammika

Singhal, Monica ^{[1
]}

机构：

[1] Harvard Univ, Cambridge, MA 02138 USA

来源：

TAX POLICY AND THE ECONOMY, VOL 24 | 2010年 / 24卷

关键词：

INCREASE; VOUCHERS;

D O I：

10.1086/649832

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The Low Income Housing Tax Credit (LIHTC) represents a novel tax expenditure program that employs "investable" tax credits to spur production of low-income rental housing. While it has grown into the largest source of new affordable housing in the United States and its structure is now being replicated in other programs, the LIHTC has also drawn skepticism and calls for its repeal. We provide estimates of tax expenditures under this program and discuss pricing, efficiency, and distributional effects of the program. We also consider the impacts of the recent financial crisis on the LIHTC program and explore implications of resulting policy changes and proposals.

引用

页码：181 / 205

页数：25

共 50 条

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