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Housing: Low-Income Housing Tax Credit Utilization and Syndication: T-Rced-90-73 (en Inglés)
U. S. Government Accountability Office ( (Autor)
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Bibliogov
· Tapa Blanda
Housing: Low-Income Housing Tax Credit Utilization and Syndication: T-Rced-90-73 (en Inglés) - U. S. Government Accountability Office (
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Reseña del libro "Housing: Low-Income Housing Tax Credit Utilization and Syndication: T-Rced-90-73 (en Inglés)"
GAO discussed low-income housing tax credit utilization and syndication. GAO found that: (1) tax credits are intended to induce investors to supply equity for low-income housing; (2) tax credit use increased from 20 percent in 1987 to 98 percent in 1989; (3) by the end of 1989, about $565 million worth of initial-year credits were awarded for the development of 236,000 low-income housing units; (4) the credit program represents the federal government's primary subsidy for encouraging low-income housing production; (5) most tax credit syndications have been conducted as public offerings, with limited partnership interests in tax-credit-eligible projects being sold to individual investors; and (6) many syndications are being conducted as direct placement, usually to corporate investors.
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