municipalities especially those with a large share of lowincome households and a high share of unemployment may not have the financial and organisational capacity to supply and maintain social housing in poland for example municipalities are responsible for the supply and maintenance of social housing but due to their scarce financial resources the supply of affordable housing has remained a major challenge especially in midsized cities oecd b this takes the form of demandside subsidies eg tax relief on paid rent for tenants or supplyside subsidies eg favourable treatment of rental income for landlords