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dc.contributor.authorMiller, Michael
dc.contributor.authorLi, Jixuanen_US
dc.contributor.authorLi, Zongruien_US
dc.description.abstractOur study was inspired by a 2009 lawsuit in Texas, where a nonprofit organization, the Inclusive Communities Project (ICP), sued the Texas Department of Housing and Community Affairs for disproportionally allocating tax credits in minority-concentrated neighborhoods, while disproportionally withholding tax credits from predominantly Caucasian neighborhoods. Ultimately, the Supreme Court ruled that as long as the plan is not inherently racist then the plaintiff has the responsibility to develop an alternative plan that would ensure equality in impact. This ruling brings forth questions about the disparity in impact in other states besides Texas, and if there are specific features of state allocation plans that may be contributing to any observed disparity in impact along racial lines. In this context, we sought to examine and answer the following questions: 1. What are the trends in situating LIHTC properties in minority-concentrated neighborhoods? 2. What are the features of states’ plans that affect the disparity in impact in locating LIHTC units?en_US
dc.description.sponsorshipUnited States Government Accountability Officeen_US
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International*
dc.subjecttax crediten_US
dc.subjectlow income housingen_US
dc.titleThe Evaluation of the Low Income Housing Tax Credit Exploration of Allocation in Connecticut, Florida, Maryland, Mississippi and Wisconsinen_US

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Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivatives 4.0 International