Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit
收藏NBER2008-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w14149
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资源简介：
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
低收入住房税收抵免（Low Income Housing Tax Credit，LIHTC）是一项创新性税收支出项目，它采用‘可投资型’税收抵免来推动低收入租赁住房的建设。尽管该项目已成为美国新增保障性住房的最大来源，其结构目前正被复制到
提供机构：
美国国家经济研究局
创建时间：
2008-06-01
