| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w14149 |
| 来源ID | Working Paper 14149 |
| Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit | |
| Mihir A. Desai; Dhammika Dharmapala; Monica Singhal | |
| 发表日期 | 2008-06-27 |
| 出版年 | 2008 |
| 语种 | 英语 |
| 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 U.S. 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. |
| 主题 | Public Economics ; Taxation ; Subnational Fiscal Issues ; Regional and Urban Economics ; Real Estate |
| URL | https://www.nber.org/papers/w14149 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/571824 |
| 推荐引用方式 GB/T 7714 | Mihir A. Desai,Dhammika Dharmapala,Monica Singhal. Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit. 2008. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w14149.pdf（211KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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