We take a first look at limitations on the use of energy-related tax credits contained in the General Business Credit Credit (GBC) due to limitations within the regular corporate income tax as well as the AMT. Between 2000 and 2005, firms were unable to use all energy-related tax credits due to GBC limitations in the regular tax. The AMT has a smaller but still pronounced impact on the ability of firms to use these credits. Finally, we provide some illustrative calculations to demonstrate how the AMT can lead to very different levelized costs of producing electricity from a wind power project.
This paper shows that the output losses from energy taxes are significantly larger than usually comp...
Despite significant cost reduction over the years, most renewable energy technologies still depend f...
x, 59 p.Governments around the world provide financial incentives to encourage renewable energy gene...
Abstract- We take a fi rst look at limitations on the use of en-ergy–related tax credits contained i...
The purpose of this Article is to further our understanding of how the production tax credit works a...
Solar, wind, and other renewable energy technologies have the potential to mitigate climate change, ...
Developing sustainable markets for renewable energy technologies presents complex challenges. Finan...
Federal tax policy provides a broad array of incentives for energy investment. I review those polici...
Just as the government invested in oil and gas, it must now invest in new energy sources. In a sense...
The development of renewable wind energy in the United States is a capital intensive and costly vent...
The production tax credit (“PTC”) is the primary government incentive to promote renewable energy. I...
The country seems to have quickly embarked on a new energy crisis. From Manhattan to Montana, worri...
(PL 109-58). This was the first major piece of energy legislation enacted since 1992 following five ...
This article looks at the relative effectiveness of areas of key energy and conservation related tax...
Abstract in HTML and technical report in PDF available on the Massachusetts Institute of Technology ...
This paper shows that the output losses from energy taxes are significantly larger than usually comp...
Despite significant cost reduction over the years, most renewable energy technologies still depend f...
x, 59 p.Governments around the world provide financial incentives to encourage renewable energy gene...
Abstract- We take a fi rst look at limitations on the use of en-ergy–related tax credits contained i...
The purpose of this Article is to further our understanding of how the production tax credit works a...
Solar, wind, and other renewable energy technologies have the potential to mitigate climate change, ...
Developing sustainable markets for renewable energy technologies presents complex challenges. Finan...
Federal tax policy provides a broad array of incentives for energy investment. I review those polici...
Just as the government invested in oil and gas, it must now invest in new energy sources. In a sense...
The development of renewable wind energy in the United States is a capital intensive and costly vent...
The production tax credit (“PTC”) is the primary government incentive to promote renewable energy. I...
The country seems to have quickly embarked on a new energy crisis. From Manhattan to Montana, worri...
(PL 109-58). This was the first major piece of energy legislation enacted since 1992 following five ...
This article looks at the relative effectiveness of areas of key energy and conservation related tax...
Abstract in HTML and technical report in PDF available on the Massachusetts Institute of Technology ...
This paper shows that the output losses from energy taxes are significantly larger than usually comp...
Despite significant cost reduction over the years, most renewable energy technologies still depend f...
x, 59 p.Governments around the world provide financial incentives to encourage renewable energy gene...