Abstract

http://ssrn.com/abstract=923401
 
 

Citations (1)



 
 

Footnotes (253)



 


 



Affordable Housing and the Role of the Low Income Housing Tax Credit Program: A Contemporary Assessment


Sagit Leviner


Ono Academic College Faculties of Law & Business Administration

January 18, 2012

Tax Lawyer, Vol. 57, No. 4, pp. 869-904, 2004

Abstract:     
This paper evaluates the Low Income Housing Tax Credit (LIHTC) program and suggests methods for improvement, concluding that the current program does not adequately meet the needs of low and especially the lowest income households, although it has the potential to do so. Part II explores the current LIHTC its main features, advantages and disadvantages. Part III addresses other issues related to the evaluation of the LIHTC. These issues concern recent developments in the wider U.S. affordable housing policy, the use of supply compared to demand tax subsidies in this area, and the matter of neighborhood revitalization. Part IV suggests merging new housing initiatives with a slightly revised form of the current tax credit provision and limiting the mortgage deduction allowed under the Code to promote economic efficiency and allocate more funds for low-income households.

Number of Pages in PDF File: 37

Keywords: tax policy, affordable housing, tax credits

Accepted Paper Series


Download This Paper

Date posted: August 10, 2006 ; Last revised: December 20, 2013

Suggested Citation

Leviner, Sagit, Affordable Housing and the Role of the Low Income Housing Tax Credit Program: A Contemporary Assessment (January 18, 2012). Tax Lawyer, Vol. 57, No. 4, pp. 869-904, 2004. Available at SSRN: http://ssrn.com/abstract=923401

Contact Information

Sagit Leviner (Contact Author)
Ono Academic College Faculties of Law & Business Administration ( email )
104 Zahal St.
Kiryat Ono, 55000
Israel
HOME PAGE: http://works.bepress.com/sagit_leviner/
Feedback to SSRN


Paper statistics
Abstract Views: 1,360
Downloads: 238
Download Rank: 73,296
Citations:  1
Footnotes:  253

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo2 in 0.250 seconds