{"id":{"repo_id":"vt","oai_identifier":"oai:vtechworks.lib.vt.edu:10919/94470"},"canonical_url":"https://search.dev.ndltd.org/etd/vt/oai:vtechworks.lib.vt.edu:10919/94470","repository":{"repo_id":"vt","name":"Virginia Tech","base_url":"https://vtechworks.lib.vt.edu/oai/request"},"display":{"title":"Section 103(b) (4) (A) of the internal revenue code: can the tax code provide an efficient and effective low income \"housing program\"? ; (an economic analysis)","abstract":"Section 103(b)(4)(A) the Internal Revenue Code was examined to determine its e££ectiveness in helping to achieve the goal of the federal government's low income housing policy--\"a decent home and a suitable living environment for every American family.\" A theoretical analysis of the general excise subsidy model on which this program is based highlighted certain empirical factors on which to focus to determine the potential effectiveness of the program. A theoretical analysis of the particular mechanism used resulted in a measure of effectiveness of providing a subsidy through tax-exempt bond financing. Empirical analysis basically showed that the mechanism is ineffective. Therefore, recent recommendations to abolish Section 103(b)(4)(A) are sound.","abstract_html":"Section 103(b)(4)(A) the Internal Revenue Code was examined to determine its e££ectiveness in helping to achieve the goal of the federal government's low income housing policy--"a decent home and a suitable living environment for every American family." A theoretical analysis of the general excise subsidy model on which this program is based highlighted certain empirical factors on which to focus to determine the potential effectiveness of the program. A theoretical analysis of the particular mechanism used resulted in a measure of effectiveness of providing a subsidy through tax-exempt bond financing. Empirical analysis basically showed that the mechanism is ineffective. Therefore, recent recommendations to abolish Section 103(b)(4)(A) are sound.","abstract_has_math":false,"creators":["Johnson, Stuart Clark"],"institution":"Virginia Polytechnic Institute and State University","degree_name":"M.A.","degree_level":"masters","degree_discipline":"Economics","degree_department":"Economics","school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":1986,"date_issued":"1986","date_published":"1986","updated_at":"2026-07-22T22:18:46Z","subjects":[],"languages":["en_US"],"rights":["In Copyright"],"rights_urls":["http://rightsstatements.org/vocab/InC/1.0/"],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/10919/94470","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.department","label":"Department","values":["Economics"]},{"key":"dc:creator","label":"Author","values":["Johnson, Stuart Clark"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2019-10-10T19:11:51Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2019-10-10T19:11:51Z"]},{"key":"dc:date.issued","label":"Date","values":["1986"]},{"key":"dc:publisher","label":"Institution","values":["Virginia Polytechnic Institute and State University"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"dc:type.dcmitype","label":"Dc Type Dcmitype","values":["Text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Economics"]},{"key":"thesis:degree_level","label":"Degree Level","values":["masters"]},{"key":"thesis:degree_name","label":"Degree Name","values":["M.A."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["Virginia Polytechnic Institute and State University"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["en_US"]},{"key":"dc:rights","label":"Dc Rights","values":["In Copyright"]},{"key":"dc:rights.uri","label":"Rights URI","values":["http://rightsstatements.org/vocab/InC/1.0/"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/10919/94470"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["Section 103(b)(4)(A) the Internal Revenue Code was examined to determine its e££ectiveness in helping to achieve the goal of the federal government's low income housing policy--\"a decent home and a suitable living environment for every American family.\" A theoretical analysis of the general excise subsidy model on which this program is based highlighted certain empirical factors on which to focus to determine the potential effectiveness of the program. 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