Energy tax incentives and the alternative minimum tax:
"We take a first look at limitations on the use of energy-related tax credits contained in the General Business 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 l...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass.
National Bureau of Economic Research
2008
|
| Schriftenreihe: | Working paper series / National Bureau of Economic Research
14110 |
| Online-Zugang: | Volltext |
| Zusammenfassung: | "We take a first look at limitations on the use of energy-related tax credits contained in the General Business 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"--National Bureau of Economic Research web site |
| Beschreibung: | 27 S. 22 cm |
Internformat
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| index_date | 2024-07-02T22:41:32Z |
| indexdate | 2024-07-09T21:25:16Z |
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| language | English |
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| physical | 27 S. 22 cm |
| publishDate | 2008 |
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| series2 | Working paper series / National Bureau of Economic Research |
| spelling | Carlson, Curtis Verfasser aut Energy tax incentives and the alternative minimum tax Curtis Carlson ; Gilbert E. Metcalf Cambridge, Mass. National Bureau of Economic Research 2008 27 S. 22 cm txt rdacontent n rdamedia nc rdacarrier Working paper series / National Bureau of Economic Research 14110 "We take a first look at limitations on the use of energy-related tax credits contained in the General Business 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"--National Bureau of Economic Research web site Metcalf, Gilbert E. Verfasser (DE-588)124086152 aut Erscheint auch als Online-Ausgabe National Bureau of Economic Research <Cambridge, Mass.> NBER working paper series 14110 (DE-604)BV002801238 14110 http://papers.nber.org/papers/w14110.pdf kostenfrei Volltext |
| spellingShingle | Carlson, Curtis Metcalf, Gilbert E. Energy tax incentives and the alternative minimum tax |
| title | Energy tax incentives and the alternative minimum tax |
| title_auth | Energy tax incentives and the alternative minimum tax |
| title_exact_search | Energy tax incentives and the alternative minimum tax |
| title_exact_search_txtP | Energy tax incentives and the alternative minimum tax |
| title_full | Energy tax incentives and the alternative minimum tax Curtis Carlson ; Gilbert E. Metcalf |
| title_fullStr | Energy tax incentives and the alternative minimum tax Curtis Carlson ; Gilbert E. Metcalf |
| title_full_unstemmed | Energy tax incentives and the alternative minimum tax Curtis Carlson ; Gilbert E. Metcalf |
| title_short | Energy tax incentives and the alternative minimum tax |
| title_sort | energy tax incentives and the alternative minimum tax |
| url | http://papers.nber.org/papers/w14110.pdf |
| volume_link | (DE-604)BV002801238 |
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