Overview and proposed reforms of the low-income housing tax credit program

B-Tier

Journal: Regional Science and Urban Economics

Year: 2020

Volume: 80

Issue: C

Authors (2)

Eriksen, Michael D. (University of Cincinnati) Lang, Bree J. (University of California-River...)

Score contribution per author:

1.005 = (α=2.01 / 2 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

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Abstract

•The Low-Income Housing Tax Credit (LIHTC) cost US taxpayers $8.4 billion in 2017.•The LIHTC subsidizes up to 103% of non-land development cost of rent-restricted units.•States receive equal per-capita allocations regardless of whether housing is affordable.•Future allocations should be made refundable and targeted to markets with greatest need.

Overview and proposed reforms of the low-income housing tax credit program

Authors (2)

Abstract

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