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Housing shortages, and in particular the need for more affordable housing in many countries, can cause policy makers to look elsewhere for new ideas to promote increased provision. The article evaluates the successes and sustainability of tax credits in the USA with a view to identifying the scope behind this system for influencing policy change in other countries, as well as reviewing how different approaches might be used to support affordable housing provision.

Housing Finance International makes its publications available for public download a year after publication.

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Oxley, M (2015) Tax credits for affordable housing in the USA: could they work elsewhere? Housing Finance International, Spring, XXIX (3) 18-22