Investable tax credits: the case of the low income housing tax credit
"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...
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass.
National Bureau of Economic Research
2008
|
| Schriftenreihe: | Working paper series / National Bureau of Economic Research
14149 |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "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. This paper outlines a conceptual framework for exploring the conditions under which investable tax credits may be the most effective mechanism to deliver a production subsidy and discusses the desirability of employing investable tax credits in other policy domains. Estimates of tax expenditures under this program are provided and efficiency costs, distributional issues, and the likely effects of reforms to tax provisions such as the AMT are considered"--National Bureau of Economic Research web site |
| Beschreibung: | 43 S. graph. Darst. 22 cm |
Internformat
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| 490 | 1 | |a Working paper series / National Bureau of Economic Research |v 14149 | |
| 520 | 8 | |a "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. This paper outlines a conceptual framework for exploring the conditions under which investable tax credits may be the most effective mechanism to deliver a production subsidy and discusses the desirability of employing investable tax credits in other policy domains. Estimates of tax expenditures under this program are provided and efficiency costs, distributional issues, and the likely effects of reforms to tax provisions such as the AMT are considered"--National Bureau of Economic Research web site | |
| 700 | 1 | |a Dharmapala, Dhammika |e Verfasser |0 (DE-588)13048847X |4 aut | |
| 700 | 1 | |a Singhal, Monica |e Verfasser |0 (DE-588)131709518 |4 aut | |
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| id | DE-604.BV023594026 |
| illustrated | Illustrated |
| index_date | 2024-07-02T22:41:33Z |
| indexdate | 2024-07-09T21:25:16Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016909356 |
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| physical | 43 S. graph. Darst. 22 cm |
| publishDate | 2008 |
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| spelling | Desai, Mihir A. 1968- Verfasser (DE-588)128956798 aut Investable tax credits the case of the low income housing tax credit Mihir A. Desai ; Dhammika Dharmapala ; Monica Singhal Cambridge, Mass. National Bureau of Economic Research 2008 43 S. graph. Darst. 22 cm txt rdacontent n rdamedia nc rdacarrier Working paper series / National Bureau of Economic Research 14149 "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. This paper outlines a conceptual framework for exploring the conditions under which investable tax credits may be the most effective mechanism to deliver a production subsidy and discusses the desirability of employing investable tax credits in other policy domains. Estimates of tax expenditures under this program are provided and efficiency costs, distributional issues, and the likely effects of reforms to tax provisions such as the AMT are considered"--National Bureau of Economic Research web site Dharmapala, Dhammika Verfasser (DE-588)13048847X aut Singhal, Monica Verfasser (DE-588)131709518 aut Erscheint auch als Online-Ausgabe National Bureau of Economic Research <Cambridge, Mass.> NBER working paper series 14149 (DE-604)BV002801238 14149 http://papers.nber.org/papers/w14149.pdf kostenfrei Volltext |
| spellingShingle | Desai, Mihir A. 1968- Dharmapala, Dhammika Singhal, Monica Investable tax credits the case of the low income housing tax credit |
| title | Investable tax credits the case of the low income housing tax credit |
| title_auth | Investable tax credits the case of the low income housing tax credit |
| title_exact_search | Investable tax credits the case of the low income housing tax credit |
| title_exact_search_txtP | Investable tax credits the case of the low income housing tax credit |
| title_full | Investable tax credits the case of the low income housing tax credit Mihir A. Desai ; Dhammika Dharmapala ; Monica Singhal |
| title_fullStr | Investable tax credits the case of the low income housing tax credit Mihir A. Desai ; Dhammika Dharmapala ; Monica Singhal |
| title_full_unstemmed | Investable tax credits the case of the low income housing tax credit Mihir A. Desai ; Dhammika Dharmapala ; Monica Singhal |
| title_short | Investable tax credits |
| title_sort | investable tax credits the case of the low income housing tax credit |
| title_sub | the case of the low income housing tax credit |
| url | http://papers.nber.org/papers/w14149.pdf |
| volume_link | (DE-604)BV002801238 |
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