Housing Law Commons^™

How Federal Tax Law Rewards Housing Segregation, Michelle D. Layser

Indiana Law Journal

INTRODUCTION

I. THE SPATIAL DISTRIBUTION OF TAX-BASED HOUSING SUBSIDIES

A.WHY THE SPATIAL DISTRIBUTION OF TAX-BASED HOUSING SUBSIDIES MATTERS

B. THE LOCATION OF TAX-SUBSIDIZED HOUSING IN AMERICA

1. THE SPATIAL DISTRIBUTION OF MORTGAGE INTEREST DEDUCTION BENEFITS

2. THE SPATIAL DISTRIBUTION OF LOW-INCOME HOUSING TAX CREDIT PROJECTS

II. VISUALIZING THE SPATIAL DISTRIBUTION OF TAX-BASED HOUSING SUBSIDIES

A. THE BIG PICTURE: MAPPING TAX-BASED HOUSING SUBSIDIES

B. A CLOSER LOOK: DESCRIBING TAX-SUBSIDIZED NEIGHBORHOODS

1. NEIGHBORHOODS WITH HIGH SHARES OF MORTGAGE INTEREST DEDUCTION BENEFITS AND FEW LIHTC PROPERTIES

2. NEIGHBORHOODS WITH HIGH NUMBERS OF LIHTC PROPERTIES AND LITTLE MORTGAGE INTEREST DEDUCTION BENEFIT

3. NEIGHBORHOODS IN …