Supporting the development of affordable rental housing: A review and analysis of tax credit incentives and recommendations for Canada
Bibliographic record
Abstract
One in five renter households in Canada spends 50% or more of their income on housing, a severe rent burden which can lead to poorer social and economic outcomes for households and communities. Below optimum levels of investment in the rental sector contributes to high rents, partly due to institutional structures which favour investment in the ownership market. This study examines the insufficient supply of affordable rental housing for low and middle income households in Canada, and how tax credit incentives can be used to address this problem. Three programs are reviewed: LIHTC in the United States, NRAS in Australia, and RHCTC in Manitoba. Three policy options are proposed and analyzed using criteria and measures. The final recommendation is to implement a non-transferable and non-competitive tax credit program which provides tax credits worth approximately 10% of total development costs for rental housing projects with at least 20% affordable units.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.005 | 0.012 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.002 | 0.001 |
| Bibliometrics | 0.009 | 0.014 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.003 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".