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

2010 ◽  
Vol 24 (1) ◽  
pp. 181-205 ◽  
Author(s):  
Mihir Desai ◽  
Dhammika Dharmapala ◽  
Monica Singhal
Keyword(s):  
Affordable Housing ◽  
Low Income ◽  
Tax Incentives ◽  
Tax Credit ◽  
Low Income Housing

Affordable housing through the low-income housing tax credit program and intimate partner violence-related homicide

2021 ◽  
pp. 106950
Author(s):  
Anna E. Austin ◽  
Christine Piette Durrance ◽  
Carol W. Runyan ◽  
Desmond K. Runyan ◽  
Sandra L. Martin ◽  
...  
Keyword(s):  
Intimate Partner Violence ◽  
Affordable Housing ◽  
Low Income ◽  
Partner Violence ◽  
Intimate Partner ◽  
Tax Credit ◽  
Credit Program ◽  
Low Income Housing

scholarly journals Measuring the Differentiated Impact of New Low-Income Housing Tax Credit (LIHTC) Projects on Households’ Movements by Income Level within Urban Areas

Urban Science ◽  
2021 ◽  
Vol 5 (4) ◽  
pp. 79
Author(s):  
Sohyun Park ◽  
Aram Yang ◽  
Hui Jeong Ha ◽  
Jinhyung Lee
Keyword(s):  
Residential Mobility ◽  
Affordable Housing ◽  
Low Income ◽  
Urban Areas ◽  
Negative Binomial ◽  
Tax Credit ◽  
Mobility Patterns ◽  
Individual Level ◽  
Mixed Income ◽  
Low Income Housing

Social mixing is one of the key objectives of the housing policy in OECD countries. The Low-Income Housing Tax Credit (LIHTC) program, the largest affordable housing construction program in the US since 1986, has recently set creating mixed-income communities as one of the standards. As a project-based program, LIHTC developments are likely to influence residential mobility; however, little is known about its empirical effects. This study investigated whether new LIHTC projects are effective at attracting heterogeneous income groups to LIHTC neighborhoods, thereby contributing to creating mixed-income communities. Using unique individual-level household movement data combined with origin–destination neighborhood characteristics, we developed zero-inflated negative binomial (ZINB) models to analyze the LIHTC’s impact on residential mobility patterns in Franklin County, Ohio, US, from 2011 to 2015. The results suggest that the LIHTC attracts low-income households while deterring higher-income families, and therefore the program is not proved to be effective at creating mixed-income neighborhoods.

Complementary policies for multidimensional problems: Does the low-income housing tax credit complement homeless services in the USA?

Urban Studies ◽  
2020 ◽  
pp. 004209802094168
Author(s):  
Saerim Kim ◽  
Andrew A Sullivan
Keyword(s):  
Affordable Housing ◽  
Low Income ◽  
Tax Credit ◽  
Housing Security ◽  
Homeless Services ◽  
Multidimensional Problems ◽  
The Usa ◽  
Urban Problems ◽  
Security Network ◽  
Low Income Housing

Governments use multiple policies targeting different severities of housing insecurity to address multidimensional urban problems such as homelessness, where poverty and unaffordable housing intertwine with many causes and contexts. Previous studies have focused on the determinants of housing insecurity or using affordable housing alone but not on how using multiple policies jointly reduces homelessness. We explore if affordable housing created by the low-income housing tax credit (LIHTC) complements homeless services through the housing security network in decreasing homelessness in communities. Utilising a first-differenced model with panel data from 2007 to 2015, results indicate that LIHTC unit developments complement homeless services in moderately reducing homelessness when both policies are used relative to only using homeless services. Studying multiple policies addressing homelessness creates a useful application of theory on complementary policies to see how affordable housing with homeless services affects homelessness at the community level.

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