Tax-incentivized housing production and the affordability crisis: International lessons from the low-income housing tax credit program in the United States

Historically, many Western nations have subsidized public and affordable housing with public grants and government-backed loans. However, in response to declining housing affordability and high land and development costs, various national governments are now introducing tax-based housing incentives...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Housing studies Jg. 39; H. 7; S. 1632 - 1657
1. Verfasser: Wijburg, Gertjan
Format: Journal Article
Sprache:Englisch
Veröffentlicht: Harlow Routledge 08.08.2024
Taylor & Francis Ltd
Schlagworte:
Affordable housing
affordable housing crisis
affordable housing finance
Central government
Credit
Economic development
Fiscal instruments
Housing
housing affordability
Housing authorities
Housing costs
housing privatization
Incentives
Income taxes
Investors
LIHTC
Loans
Low income groups
Low income housing credit
Markets
Production
Public housing
Regulation
Rents
Social systems
Social welfare
Subsidies
Tax credits
Tax incentives
Taxation
United States > US
ISSN:0267-3037, 1466-1810
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Abstract Historically, many Western nations have subsidized public and affordable housing with public grants and government-backed loans. However, in response to declining housing affordability and high land and development costs, various national governments are now introducing tax-based housing incentives to promote affordable housing production by private actors. Understanding the broader implications of this shift to tax subsidy and private investment, this review reflects on the market outcomes of arguably the most documented tax-based housing program in the Western world: the low-income housing tax credit program (LIHTC) in the United States. Although LIHTC remains a unique and distinctive instrument, some valuable lessons can be learned from it. In comparative terms, the program offers stricter affordability requirements than its counterparts introduced in countries like Australia, Chile, Colombia, France and Germany. Furthermore, it is accompanied by stronger regulations to commit investors and developers to the housing cause on a more long-term basis. However, despite potential benefits, tax-incentivized housing production does not necessarily result in efficient or equitable housing solutions. In non-American contexts, its increased importance coincides with the emergence of market-oriented social welfare systems where affordable rents are set higher and where tenure is more flexible and heterogeneous.
AbstractList Historically, many Western nations have subsidized public and affordable housing with public grants and government-backed loans. However, in response to declining housing affordability and high land and development costs, various national governments are now introducing tax-based housing incentives to promote affordable housing production by private actors. Understanding the broader implications of this shift to tax subsidy and private investment, this review reflects on the market outcomes of arguably the most documented tax-based housing program in the Western world: the low-income housing tax credit program (LIHTC) in the United States. Although LIHTC remains a unique and distinctive instrument, some valuable lessons can be learned from it. In comparative terms, the program offers stricter affordability requirements than its counterparts introduced in countries like Australia, Chile, Colombia, France and Germany. Furthermore, it is accompanied by stronger regulations to commit investors and developers to the housing cause on a more long-term basis. However, despite potential benefits, tax-incentivized housing production does not necessarily result in efficient or equitable housing solutions. In non-American contexts, its increased importance coincides with the emergence of market-oriented social welfare systems where affordable rents are set higher and where tenure is more flexible and heterogeneous.
Author Wijburg, Gertjan
Author_xml – sequence: 1
  givenname: Gertjan
  surname: Wijburg
  fullname: Wijburg, Gertjan
  organization: Division of Geography and Tourism, University of Leuven, KU Leuven
BookMark eNqFkcluVDEQRS0UJDohnxDJEuvX8dBvgg0oIoMUiQXJ2qr2kFTkZwfbTdL8Cj-LX3dgwQJWtTn3VtW9h-QgxGAJOeFsydnATpnoeslkvxRMiKXgsuW9eEUWfNV1DR84OyCLmWlm6A05zPmBMS7aQS7Izxt4bjBoGwp-xx_W0Pu4yRju6GOKZqMLxkAhGFruLQXnYjKwRo9lS3XCjPk9vQrFpgAzCZ56m3MMmboUp53Ix6d5QZzsH-sCz1VtDZZ5y12CiWLYwbcBS73ha4Fi81vy2oHP9vhlHpHb8883Z5fN9ZeLq7NP142WPS-NXgm5HjouahZidFpyMYBdwxqY7VdyZA7AWDFKrnvHKzz22jhux563RnStPCLv9r71mG8bm4t6iJv6kc9Ksm4calJsVakPe0qnmHOyTmksu69LAvSKMzW3oX63oeY21EsbVd3-pX5MOEHa_lf3ca_DULOf4Ckmb1SBrY_JJQga65H_tvgFcq2mIQ
CitedBy_id crossref_primary_10_1080_2833115X_2024_2335964
crossref_primary_10_1007_s11135_025_02164_0
Cites_doi 10.1007/s10901-021-09822-3
10.1016/j.jhe.2016.08.001
10.1365/s41056-021-00054-8
10.1080/02723638.2019.1585141
10.1080/10511482.2017.1321568
10.4324/9781315545080-14
10.31235/osf.io/e9hky
10.1177/0308518X19832614
10.3390/land10030305
10.1080/02673037.2011.593130
10.1080/16081625.2019.1673188
10.1080/02673037.2021.1950647
10.17645/up.v7i1.4770
10.1080/13563467.2017.1401055
10.1080/02673037.2016.1210098
10.1016/j.jimonfin.2018.01.001
10.1080/12265934.2019.1687320
10.1080/02673037.2019.1632813
10.1142/S1013251116400014
10.1111/1468-2427.13065
10.1017/S0047279408002560
10.1080/02673037.2020.1806992
10.1111/anti.12382
10.1080/19491247.2019.1627843
10.1177/0042098021995148
10.3390/buildings12020171
10.1080/02673037.2019.1653448
10.1080/02723638.2018.1557465
10.1080/19491247.2018.1560544
10.7208/chicago/9780226294513.001.0001
10.1080/01944363.2012.737985
10.1177/03091325211009299
10.18408/ahuri-8104301
10.1080/14036096.2020.1846610
10.1177/0969776421106983
10.13060/23362839.2020.7.1.508
10.1177/2399654420941517
10.1080/02673037.2019.1709806
10.1007/978-94-007-6695-2_11
10.4324/9781315849539
10.1093/cjres/rsr036
10.1177/0042098017711649
10.1080/02673037.2022.2056152
10.1080/00343404.2021.1998419
10.1080/07352166.2017.1403854
10.1177/0308518X20969417
10.1080/10511482.1991.9521056
10.1111/tesg.12460
10.1068/a43321
10.1080/02673037.2015.1013093
10.1080/02673037.2022.2033176
10.1177/0308518X20913015
10.2139/ssrn.2169370
10.1080/02673037.2021.1935762
10.1177/0042098015593448
10.1080/10511482.2011.591536
10.1177/0308518X16684140
10.1002/9780470712825
10.1016/j.progress.2020.100536
10.1016/j.geoforum.2019.06.016
10.1080/10511482.2018.1469526
10.1016/j.cities.2020.102787
10.1080/19491247.2019.1682234
10.1177/1078087414563179
10.4324/9781003097501
10.1080/24694452.2020.1715195
10.2747/0272-3638.29.8.745
10.1080/02673037.2016.1171829
10.1080/02673037.2019.1636938
10.1177/0308518X15605402
10.1080/10511482.2013.772909
10.1080/02673037.2021.2004091
10.1016/j.geoforum.2020.12.013
10.1111/j.1468-2427.2009.00874.x
10.1080/02673037.2021.1982872
10.1080/14036096.2021.1998218
10.1111/1468-2427.12255
10.1111/gec3.12588
10.1080/19491247.2017.1397926
10.1080/14616718.2011.626609
10.1177/0739456X209622
10.1007/978-3-030-36656-8_11
10.1080/10511482.1999.9521332
10.1080/10511482.2019.1688375
10.1016/j.cpa.2019.102093
10.1080/14616718.2014.928098
ContentType Journal Article
Copyright 2022 Informa UK Limited, trading as Taylor & Francis Group 2022
2022 Informa UK Limited, trading as Taylor & Francis Group
Copyright_xml – notice: 2022 Informa UK Limited, trading as Taylor & Francis Group 2022
– notice: 2022 Informa UK Limited, trading as Taylor & Francis Group
DBID AAYXX
CITATION
7QJ
7TQ
8BJ
DHY
DON
FQK
JBE
DOI 10.1080/02673037.2022.2135172
DatabaseName CrossRef
Applied Social Sciences Index & Abstracts (ASSIA)
PAIS Index
International Bibliography of the Social Sciences (IBSS)
PAIS International
PAIS International (Ovid)
International Bibliography of the Social Sciences
International Bibliography of the Social Sciences
DatabaseTitle CrossRef
International Bibliography of the Social Sciences (IBSS)
Applied Social Sciences Index and Abstracts (ASSIA)
PAIS International
DatabaseTitleList
International Bibliography of the Social Sciences (IBSS)
DeliveryMethod fulltext_linktorsrc
Discipline Economics
EISSN 1466-1810
EndPage 1657
ExternalDocumentID 10_1080_02673037_2022_2135172
2135172
Genre Review
GeographicLocations United States--US
GeographicLocations_xml – name: United States--US
GrantInformation_xml – fundername: Research Foundation Flanders
GroupedDBID -~X
..I
.7I
.QK
0BK
0R~
29I
4.4
5GY
5VS
7WY
8FL
8VB
AAGDL
AAGZJ
AAHIA
AAIKC
AAMFJ
AAMIU
AAMNW
AAPUL
AATTQ
AAZMC
ABCCY
ABDBF
ABFIM
ABJNI
ABLIJ
ABPEM
ABTAI
ABXUL
ABXYU
ABZLS
ACGFS
ACHQT
ACIWK
ACTIO
ACTOA
ACUHS
ADAHI
ADCVX
ADKVQ
ADLRE
ADMHG
ADXPE
AECIN
AEFOU
AEISY
AEKEX
AEOZL
AEPSL
AEYOC
AEZRU
AFRAH
AFRVT
AGDLA
AGMYJ
AGRBW
AHDZW
AHQJS
AIJEM
AIYEW
AJWEG
AKBVH
AKVCP
ALMA_UNASSIGNED_HOLDINGS
ALQZU
AQTUD
AVBZW
AWYRJ
BEJHT
BLEHA
BMOTO
BOHLJ
CCCUG
CQ1
CS3
DGFLZ
DKSSO
DU5
EAP
EBO
EBR
EBS
EBU
EMK
EOH
EPL
ESO
ESX
E~B
E~C
G-F
GTTXZ
H13
HF~
HZ~
IPNFZ
J.O
K60
K6~
KYCEM
LJTGL
M4Z
NA5
NY-
O9-
P2P
QWB
RIG
RNANH
ROSJB
RSYQP
S-F
STATR
TASJS
TBQAZ
TDBHL
TEG
TFH
TFL
TFW
TH9
TNTFI
TRJHH
TUROJ
UT5
UT9
VAE
XSW
ZL0
~01
~S~
AAYXX
AEMOZ
CITATION
7QJ
7TQ
8BJ
DHY
DON
FQK
JBE
ID FETCH-LOGICAL-c371t-c423b861208029fc3128aebaba0e74390faade2931c7f142397cdf1e9715d2653
IEDL.DBID TFW
ISICitedReferencesCount 2
ISICitedReferencesURI http://www.webofscience.com/api/gateway?GWVersion=2&SrcApp=Summon&SrcAuth=ProQuest&DestLinkType=CitingArticles&DestApp=WOS_CPL&KeyUT=000873389900001&url=https%3A%2F%2Fcvtisr.summon.serialssolutions.com%2F%23%21%2Fsearch%3Fho%3Df%26include.ft.matches%3Dt%26l%3Dnull%26q%3D
ISSN 0267-3037
IngestDate Sat Nov 08 00:13:26 EST 2025
Sat Nov 29 01:40:23 EST 2025
Tue Nov 18 21:46:28 EST 2025
Mon Oct 20 23:47:56 EDT 2025
IsPeerReviewed true
IsScholarly true
Issue 7
Language English
LinkModel DirectLink
MergedId FETCHMERGED-LOGICAL-c371t-c423b861208029fc3128aebaba0e74390faade2931c7f142397cdf1e9715d2653
Notes ObjectType-Article-1
SourceType-Scholarly Journals-1
ObjectType-Feature-2
content type line 14
PQID 3069825804
PQPubID 31902
PageCount 26
ParticipantIDs crossref_citationtrail_10_1080_02673037_2022_2135172
crossref_primary_10_1080_02673037_2022_2135172
proquest_journals_3069825804
informaworld_taylorfrancis_310_1080_02673037_2022_2135172
PublicationCentury 2000
PublicationDate 2024-08-08
PublicationDateYYYYMMDD 2024-08-08
PublicationDate_xml – month: 08
  year: 2024
  text: 2024-08-08
  day: 08
PublicationDecade 2020
PublicationPlace Harlow
PublicationPlace_xml – name: Harlow
PublicationTitle Housing studies
PublicationYear 2024
Publisher Routledge
Taylor & Francis Ltd
Publisher_xml – name: Routledge
– name: Taylor & Francis Ltd
References e_1_3_3_50_1
HUD (e_1_3_3_48_1) 2020
Clausing K. A. (e_1_3_3_22_1) 2021
Pawson H. (e_1_3_3_74_1) 2019
e_1_3_3_117_1
e_1_3_3_39_1
e_1_3_3_16_1
e_1_3_3_35_1
e_1_3_3_58_1
e_1_3_3_92_1
e_1_3_3_12_1
e_1_3_3_31_1
e_1_3_3_54_1
e_1_3_3_73_1
e_1_3_3_96_1
e_1_3_3_113_1
e_1_3_3_61_1
e_1_3_3_88_1
Travassos N. (e_1_3_3_102_1) 2020; 55
e_1_3_3_9_1
e_1_3_3_105_1
e_1_3_3_27_1
e_1_3_3_69_1
e_1_3_3_80_1
Scally C. P. (e_1_3_3_87_1) 2018
Reid C. (e_1_3_3_77_1) 2020
e_1_3_3_5_1
e_1_3_3_23_1
e_1_3_3_42_1
e_1_3_3_84_1
e_1_3_3_30_1
e_1_3_3_76_1
e_1_3_3_99_1
Gabor D. (e_1_3_3_36_1) 2022
e_1_3_3_116_1
e_1_3_3_19_1
e_1_3_3_38_1
e_1_3_3_91_1
e_1_3_3_15_1
e_1_3_3_57_1
e_1_3_3_34_1
e_1_3_3_72_1
e_1_3_3_95_1
e_1_3_3_112_1
e_1_3_3_11_1
e_1_3_3_53_1
e_1_3_3_41_1
e_1_3_3_60_1
e_1_3_3_108_1
e_1_3_3_49_1
e_1_3_3_100_1
e_1_3_3_26_1
e_1_3_3_68_1
e_1_3_3_45_1
e_1_3_3_104_1
e_1_3_3_4_1
e_1_3_3_64_1
Saez E. (e_1_3_3_83_1) 2019
Amstadt N. R. (e_1_3_3_8_1) 2017
e_1_3_3_52_1
e_1_3_3_98_1
e_1_3_3_79_1
Havard C. J. (e_1_3_3_44_1) 2017
Scellier F. (e_1_3_3_90_1) 2008
e_1_3_3_119_1
e_1_3_3_18_1
e_1_3_3_14_1
e_1_3_3_37_1
e_1_3_3_111_1
e_1_3_3_10_1
e_1_3_3_33_1
e_1_3_3_115_1
e_1_3_3_40_1
e_1_3_3_63_1
e_1_3_3_86_1
Lawson J. (e_1_3_3_56_1) 2009; 24
Stearns J. (e_1_3_3_94_1) 1988; 6
The White House (e_1_3_3_101_1) 2021
e_1_3_3_7_1
e_1_3_3_107_1
e_1_3_3_29_1
e_1_3_3_25_1
e_1_3_3_3_1
e_1_3_3_21_1
e_1_3_3_67_1
e_1_3_3_82_1
e_1_3_3_103_1
Keightley M. P. (e_1_3_3_51_1) 2014
e_1_3_3_97_1
e_1_3_3_78_1
e_1_3_3_70_1
OECD (e_1_3_3_71_1) 2022
Washington State Housing Finance Commission (e_1_3_3_109_1) 2019
e_1_3_3_118_1
Mittereder E. (e_1_3_3_65_1) 2013
e_1_3_3_17_1
e_1_3_3_110_1
e_1_3_3_13_1
e_1_3_3_59_1
e_1_3_3_93_1
e_1_3_3_114_1
e_1_3_3_55_1
e_1_3_3_32_1
e_1_3_3_62_1
Pittini A. (e_1_3_3_75_1) 2017
e_1_3_3_89_1
CohnReznick (e_1_3_3_24_1) 2018
e_1_3_3_6_1
Sammartino F. (e_1_3_3_85_1) 2020
e_1_3_3_106_1
e_1_3_3_28_1
e_1_3_3_47_1
e_1_3_3_81_1
e_1_3_3_2_1
e_1_3_3_20_1
e_1_3_3_66_1
e_1_3_3_43_1
References_xml – ident: e_1_3_3_10_1
  doi: 10.1007/s10901-021-09822-3
– ident: e_1_3_3_103_1
– ident: e_1_3_3_32_1
  doi: 10.1016/j.jhe.2016.08.001
– ident: e_1_3_3_60_1
  doi: 10.1365/s41056-021-00054-8
– ident: e_1_3_3_99_1
  doi: 10.1080/02723638.2019.1585141
– ident: e_1_3_3_38_1
  doi: 10.1080/10511482.2017.1321568
– ident: e_1_3_3_63_1
  doi: 10.4324/9781315545080-14
– ident: e_1_3_3_57_1
  doi: 10.31235/osf.io/e9hky
– ident: e_1_3_3_21_1
  doi: 10.1177/0308518X19832614
– ident: e_1_3_3_119_1
  doi: 10.3390/land10030305
– ident: e_1_3_3_29_1
  doi: 10.1080/02673037.2011.593130
– ident: e_1_3_3_111_1
  doi: 10.1080/16081625.2019.1673188
– ident: e_1_3_3_72_1
  doi: 10.1080/02673037.2021.1950647
– ident: e_1_3_3_55_1
  doi: 10.17645/up.v7i1.4770
– ident: e_1_3_3_79_1
  doi: 10.1080/13563467.2017.1401055
– ident: e_1_3_3_97_1
  doi: 10.1080/02673037.2016.1210098
– ident: e_1_3_3_23_1
  doi: 10.1016/j.jimonfin.2018.01.001
– ident: e_1_3_3_42_1
  doi: 10.1080/12265934.2019.1687320
– ident: e_1_3_3_20_1
  doi: 10.1080/02673037.2019.1632813
– ident: e_1_3_3_11_1
  doi: 10.1142/S1013251116400014
– volume-title: Ending Corporate Tax Avoidance and Tax Competition: A Plan to Collect the Tax Deficit of Multinationals
  year: 2021
  ident: e_1_3_3_22_1
– ident: e_1_3_3_68_1
– ident: e_1_3_3_100_1
  doi: 10.1111/1468-2427.13065
– ident: e_1_3_3_92_1
  doi: 10.1017/S0047279408002560
– ident: e_1_3_3_84_1
– volume-title: Build-to-Rent in Australia: Product Feasibility and Potential Affordable Housing Contribution
  year: 2019
  ident: e_1_3_3_74_1
– volume-title: FACT SHEET: Biden-Harris Administration Announces Immediate Steps to Increase Affordable Housing Supply
  year: 2021
  ident: e_1_3_3_101_1
– ident: e_1_3_3_6_1
  doi: 10.1080/02673037.2020.1806992
– start-page: 79
  year: 2013
  ident: e_1_3_3_65_1
  article-title: Pushing the limits: Nonprofit guarantees in LIHTC joint ventures
  publication-title: Journal of Affordable Housing & Community Development Law
– ident: e_1_3_3_115_1
  doi: 10.1111/anti.12382
– ident: e_1_3_3_66_1
  doi: 10.1080/19491247.2019.1627843
– ident: e_1_3_3_28_1
– volume-title: An Introduction to the Low-Income Housing Tax Credit
  year: 2014
  ident: e_1_3_3_51_1
– ident: e_1_3_3_53_1
  doi: 10.1177/0042098021995148
– ident: e_1_3_3_5_1
  doi: 10.3390/buildings12020171
– ident: e_1_3_3_76_1
  doi: 10.1080/02673037.2019.1653448
– ident: e_1_3_3_80_1
  doi: 10.1080/02723638.2018.1557465
– ident: e_1_3_3_9_1
  doi: 10.1080/19491247.2018.1560544
– ident: e_1_3_3_110_1
  doi: 10.7208/chicago/9780226294513.001.0001
– ident: e_1_3_3_104_1
  doi: 10.1080/01944363.2012.737985
– volume-title: The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay
  year: 2019
  ident: e_1_3_3_83_1
– ident: e_1_3_3_33_1
  doi: 10.1177/03091325211009299
– ident: e_1_3_3_81_1
  doi: 10.18408/ahuri-8104301
– ident: e_1_3_3_27_1
– ident: e_1_3_3_4_1
  doi: 10.1080/14036096.2020.1846610
– volume-title: Housing Tax Credit Investments: Investment and Operational Performance
  year: 2018
  ident: e_1_3_3_24_1
– ident: e_1_3_3_19_1
  doi: 10.1177/0969776421106983
– volume-title: Measures to property developers to finance affordable housing construction
  year: 2022
  ident: e_1_3_3_71_1
– ident: e_1_3_3_116_1
  doi: 10.13060/23362839.2020.7.1.508
– ident: e_1_3_3_14_1
  doi: 10.1177/2399654420941517
– ident: e_1_3_3_73_1
  doi: 10.1080/02673037.2019.1709806
– ident: e_1_3_3_15_1
– ident: e_1_3_3_37_1
  doi: 10.1007/978-94-007-6695-2_11
– ident: e_1_3_3_17_1
  doi: 10.4324/9781315849539
– ident: e_1_3_3_34_1
  doi: 10.1093/cjres/rsr036
– ident: e_1_3_3_112_1
  doi: 10.1177/0042098017711649
– ident: e_1_3_3_58_1
  doi: 10.1080/02673037.2022.2056152
– ident: e_1_3_3_61_1
  doi: 10.1080/00343404.2021.1998419
– volume-title: Rapport d’information sur l’évaluation des dispositifs fiscaux d’encouragement à l’investissement locatif
  year: 2008
  ident: e_1_3_3_90_1
– ident: e_1_3_3_96_1
  doi: 10.1080/07352166.2017.1403854
– ident: e_1_3_3_18_1
  doi: 10.1177/0308518X20969417
– volume: 6
  start-page: 203
  year: 1988
  ident: e_1_3_3_94_1
  article-title: The Low-Income housing tax credit: a poor solution to the housing crisis
  publication-title: Yale Law & Policy Review
– volume-title: Are Tax Expenditures Worth the Money?
  year: 2020
  ident: e_1_3_3_85_1
– ident: e_1_3_3_95_1
  doi: 10.1080/10511482.1991.9521056
– ident: e_1_3_3_59_1
  doi: 10.1111/tesg.12460
– ident: e_1_3_3_3_1
  doi: 10.1068/a43321
– ident: e_1_3_3_88_1
  doi: 10.1080/02673037.2015.1013093
– ident: e_1_3_3_2_1
  doi: 10.1080/02673037.2022.2033176
– start-page: 399
  year: 2017
  ident: e_1_3_3_8_1
  article-title: The community reinvestment act’s impact on low income housing tax credit investment
  publication-title: Journal of Affordable Housing & Community Development Law,
– volume: 24
  start-page: 18
  year: 2009
  ident: e_1_3_3_56_1
  article-title: Facilitating investment in affordable housing–towards an Australian model
  publication-title: Housing Finance International
– ident: e_1_3_3_45_1
  doi: 10.1177/0308518X20913015
– volume-title: The Costs of Affordable Housing Production: Insights from California’s 9% Low-Income Housing Tax Credit Program
  year: 2020
  ident: e_1_3_3_77_1
– ident: e_1_3_3_52_1
  doi: 10.2139/ssrn.2169370
– volume-title: My Home is an Asset Class: The Financialization of Housing in Europe
  year: 2022
  ident: e_1_3_3_36_1
– ident: e_1_3_3_13_1
  doi: 10.1080/02673037.2021.1935762
– ident: e_1_3_3_117_1
  doi: 10.1177/0042098015593448
– ident: e_1_3_3_47_1
  doi: 10.1080/10511482.2011.591536
– volume-title: HOME and the Low-Income Housing Tax Credit Guidebook
  year: 2020
  ident: e_1_3_3_48_1
– ident: e_1_3_3_108_1
  doi: 10.1177/0308518X16684140
– ident: e_1_3_3_43_1
  doi: 10.1002/9780470712825
– ident: e_1_3_3_7_1
  doi: 10.1016/j.progress.2020.100536
– ident: e_1_3_3_98_1
  doi: 10.1016/j.geoforum.2019.06.016
– ident: e_1_3_3_64_1
  doi: 10.1080/10511482.2018.1469526
– ident: e_1_3_3_62_1
  doi: 10.1016/j.cities.2020.102787
– ident: e_1_3_3_105_1
  doi: 10.1080/19491247.2019.1682234
– ident: e_1_3_3_106_1
– ident: e_1_3_3_39_1
  doi: 10.1177/1078087414563179
– ident: e_1_3_3_89_1
– ident: e_1_3_3_91_1
  doi: 10.4324/9781003097501
– ident: e_1_3_3_118_1
  doi: 10.1080/24694452.2020.1715195
– ident: e_1_3_3_25_1
  doi: 10.2747/0272-3638.29.8.745
– ident: e_1_3_3_49_1
  doi: 10.1080/02673037.2016.1171829
– volume-title: The Low-Income Housing Tax Credit: How It Works and Who It Serves
  year: 2018
  ident: e_1_3_3_87_1
– ident: e_1_3_3_69_1
  doi: 10.1080/02673037.2019.1636938
– start-page: 415
  year: 2017
  ident: e_1_3_3_44_1
  article-title: The community reinvestment act, banks, and the low income housing tax credit investment
  publication-title: Journal of Affordable Housing & Community Development Law,
– ident: e_1_3_3_107_1
  doi: 10.1177/0308518X15605402
– ident: e_1_3_3_70_1
  doi: 10.1080/10511482.2013.772909
– ident: e_1_3_3_82_1
  doi: 10.1080/02673037.2021.2004091
– ident: e_1_3_3_114_1
  doi: 10.1016/j.geoforum.2020.12.013
– ident: e_1_3_3_35_1
– ident: e_1_3_3_40_1
  doi: 10.1111/j.1468-2427.2009.00874.x
– ident: e_1_3_3_41_1
  doi: 10.1080/02673037.2021.1982872
– ident: e_1_3_3_86_1
  doi: 10.1080/14036096.2021.1998218
– ident: e_1_3_3_78_1
  doi: 10.1111/1468-2427.12255
– ident: e_1_3_3_54_1
  doi: 10.1111/gec3.12588
– ident: e_1_3_3_113_1
  doi: 10.1080/19491247.2017.1397926
– volume-title: Nonprofit Transfer Disputes in the Low Income Housing Tax Credit Program: An Emerging Threat to Affordable Housing
  year: 2019
  ident: e_1_3_3_109_1
– ident: e_1_3_3_16_1
  doi: 10.1080/14616718.2011.626609
– ident: e_1_3_3_30_1
  doi: 10.1177/0739456X209622
– ident: e_1_3_3_12_1
  doi: 10.1007/978-3-030-36656-8_11
– ident: e_1_3_3_26_1
  doi: 10.1080/10511482.1999.9521332
– volume-title: The State of Housing in the EU 2017. A Housing Europe Review
  year: 2017
  ident: e_1_3_3_75_1
– ident: e_1_3_3_31_1
  doi: 10.1080/10511482.2019.1688375
– ident: e_1_3_3_67_1
– ident: e_1_3_3_93_1
  doi: 10.1016/j.cpa.2019.102093
– volume: 55
  start-page: 105
  year: 2020
  ident: e_1_3_3_102_1
  article-title: Acceso al mercado de alquiler en Portugal. un retrato a partir del programa de arrendameinto asequible
  publication-title: Finisterra: Revista Portuguesa de Geografia,
– ident: e_1_3_3_50_1
  doi: 10.1080/14616718.2014.928098
SSID ssj0012583
Score 2.3920853
SecondaryResourceType review_article
Snippet Historically, many Western nations have subsidized public and affordable housing with public grants and government-backed loans. However, in response to...
SourceID proquest
crossref
informaworld
SourceType Aggregation Database
Enrichment Source
Index Database
Publisher
StartPage 1632
SubjectTerms Affordable housing
affordable housing crisis
affordable housing finance
Central government
Credit
Economic development
Fiscal instruments
Housing
housing affordability
Housing authorities
Housing costs
housing privatization
Incentives
Income taxes
Investors
LIHTC
Loans
Low income groups
Low income housing credit
Markets
Production
Public housing
Regulation
Rents
Social systems
Social welfare
Subsidies
Tax credits
Tax incentives
Taxation
Title Tax-incentivized housing production and the affordability crisis: International lessons from the low-income housing tax credit program in the United States
URI https://www.tandfonline.com/doi/abs/10.1080/02673037.2022.2135172
https://www.proquest.com/docview/3069825804
Volume 39
WOSCitedRecordID wos000873389900001&url=https%3A%2F%2Fcvtisr.summon.serialssolutions.com%2F%23%21%2Fsearch%3Fho%3Df%26include.ft.matches%3Dt%26l%3Dnull%26q%3D
hasFullText 1
inHoldings 1
isFullTextHit
isPrint
journalDatabaseRights – providerCode: PRVAWR
  databaseName: Taylor & Francis Online Journals
  customDbUrl:
  eissn: 1466-1810
  dateEnd: 99991231
  omitProxy: false
  ssIdentifier: ssj0012583
  issn: 0267-3037
  databaseCode: TFW
  dateStart: 19860101
  isFulltext: true
  titleUrlDefault: https://www.tandfonline.com
  providerName: Taylor & Francis
link http://cvtisr.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwrV1LT9wwELYqVKm9UCggoAvyoVdDHnYSc6uqrjigFYdt4RbZjgORluxqE2DLX-HPdiZ2VqxQtQc4RsrYkT2eh_PNN4R8FxkEQUIqFgsrGLa4YkoHmvFYpVwmWaE6xps_F-lolF1fy0uPJmw8rBJz6NIRRXS2Gg-30k2PiDvFpklgeVPI7qLoJMIecylaYXD92MNgPLxa_keIhCPiBAmGIn0Nz_9GWfFOK9ylr2x154CGX97h07fIpo8-6Q-nLtvkg62_kk99cXKzQ57HasGqGiGb1UP1ZAt6O0Vo_A2dOWpY2EYKs1OIG6kqERnviL7_UjA_TdWc0ZU7RjoBSwqKTbGMpROaTB9xgumdXQ7dqgVF4tKqpR4uRqu6e9lFxNRFxLvk9_DX-Oc58_0bmInTsGUGQjWdQQiF9byyNDH4QmW10iqwmAcFpVKFhXgjNGkZIhNhaooytDINRRElIt4jG_W0tvuEchHxIoHkRumQCxXIwBghpdI8TkBIHxDe71tuPLk59tiY5GHPgepXPseVz_3KH5CTpdjMsXusE5AvlSJvu2uV0vVAyeM1soNeg3JvKEAkSCQk6VnAD98w9DfyGR55B0zMBmSjnd_bI_LRPLRVMz_ujsQ_yYAIEA
linkProvider Taylor & Francis
linkToHtml http://cvtisr.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwrV3JTsMwELUQIMGFHbEU8IGrIYudxNwQogJReirLLXIcByKVFNEAhV_hZ5mJk4oKIQ5wTp4d2eNZnJk3hOyLCJwgIRXzhREMW1wxlTgJ474KuQyiVFWMN9edsNuNbm_l11oYTKvEGDqzRBGVrsbDjZfRTUrcIXZNAtUbQnjneQceNpkLQQ3PCLC1KOW99s34T4InLBUnQBhimiqen4aZsE8T7KXftHVlgtqL__HxS2ShdkDpsZWYZTJlihUy19QnD1fJR0-NWF5g1mb-kr-blN4PMDv-jj5adljYSQrTU3AdqcowOd5yfb9R0EDDfHhEJ64ZaR-UKcg2xUqWCtQfvOIEgwczHrpUI4rcpXlJ64wxmhfVy9YpptYpXiNX7dPeyRmrWzgw7YduyTR4a0kEXhSW9MpM-2AOlUlUohyDoZCTKZUacDlcHWYukhGGOs1cI0NXpF4g_HUyXQwKs0EoFx5PA4hvVOJyoRzpaC2kVAn3AwAlm4Q3Gxfrmt8c22z0Y7ehQa1XPsaVj-uV3yQHY9ijJfj4DSC_SkVcVjcrmW2DEvu_YFuNCMW1rgCIE0iI0yOHb_1h6D0yd9a77MSd8-7FNpmHR7zKU4xaZLp8ejY7ZFa_lPnwabc6H59_jgw7
linkToPdf http://cvtisr.summon.serialssolutions.com/2.0.0/link/0/eLvHCXMwrV1LT9wwELYqqIALLY-qwFJ84GrIw05iboh2RdXVisPyuEWO49BI2-yKBEr5K_xZZmJn1RVCHOCcjB3Z4_E3zudvCNkXCYAgIRULhREMS1wxlXkZ46GKuYySXLWKNxeDeDhMrq7kmWMT1o5WiTl0YYUi2liNi3uaFx0j7hCLJkHkjSG7C4KDAGvMxRCFFwE6R5h_jfqXsx8JgbBKnGDC0Ka7xPNSM3Pb05x46bNg3e5A_U_v8O2fyaqDn_TY-ssa-WCqdbLc3U6uN8jjSN2zskLOZnlXPpic_p4gN_6aTq02LMwjhd4pAEeqCqTGW6XvfxTiT13WR3TukJGOIZSCZ1O8x9IajSd_sYPJHzNrulH3FJVLy4Y6vhgtq_ZlC4mphcSb5Lz_Y3RyylwBB6bD2G-YBqyWJYCh8EKvLHQIm6EymcqUZzAR8gqlcgOAw9dx4aMUYazzwjcy9kUeRCL8QhaqSWW-EspFwHOYXqEynwvlSU9rIaXKeBiBUbZFeDdvqXbq5lhkY5z6nQiqG_kURz51I79FDmZmUyvv8ZqB_N8p0qY9VylsEZQ0fMW213lQ6iIFmHiRhCw98fj2G5reI0tn3_vp4Ofw1w5ZgSe8JSkmPbLQ3NyaXfJR3zVlffOtXR1PRqEK7A
openUrl ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fsummon.serialssolutions.com&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.atitle=Tax-incentivized+housing+production+and+the+affordability+crisis%3A+International+lessons+from+the+low-income+housing+tax+credit+program+in+the+United+States&rft.jtitle=Housing+studies&rft.au=Wijburg%2C+Gertjan&rft.date=2024-08-08&rft.pub=Taylor+%26+Francis+Ltd&rft.issn=0267-3037&rft.eissn=1466-1810&rft.volume=39&rft.issue=7&rft.spage=1632&rft.epage=1657&rft_id=info:doi/10.1080%2F02673037.2022.2135172&rft.externalDBID=HAS_PDF_LINK
thumbnail_l http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/lc.gif&issn=0267-3037&client=summon
thumbnail_m http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/mc.gif&issn=0267-3037&client=summon
thumbnail_s http://covers-cdn.summon.serialssolutions.com/index.aspx?isbn=/sc.gif&issn=0267-3037&client=summon