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Energy Tax Incentives and the Alternative Minimum Tax

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  • Curtis Carlson
  • Gilbert E. Metcalf

Abstract

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.

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Bibliographic Info

Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 14110.

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Date of creation: Jun 2008
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Publication status: published as Carlson, Curtis & Metcalf, Gilbert E., 2008. "Energy Tax Incentives and the Alternative Minimum Tax," National Tax Journal, National Tax Association, vol. 61(3), pages 477-91, September.
Handle: RePEc:nbr:nberwo:14110

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  1. Gilbert E. Metcalf, 2006. "Federal Tax Policy Towards Energy," Discussion Papers Series, Department of Economics, Tufts University 0612, Department of Economics, Tufts University.
  2. Mihir A. Desai & Dhammika Dharmapala & Monica Singhal, 2008. "Tax Incentives for Affordable Housing: The Low Income Housing Tax Credit," NBER Working Papers 14149, National Bureau of Economic Research, Inc.
  3. Lyon, Andrew B., 1990. "Investment Incentives under the Alternative Minimum Tax," National Tax Journal, National Tax Association, vol. 43(4), pages 451-65, December.
  4. Desai, Mihir & Dharmapala, Dhammika & Singhal, Monica, 2008. "Investable Tax Credits: The Case of the Low Income Housing Tax Credit," Working Paper Series rwp08-035, Harvard University, John F. Kennedy School of Government.
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Cited by:
  1. Gilbert E. Metcalf, 2009. "Investment in Energy Infrastructure and the Tax Code," Working Papers 0920, Massachusetts Institute of Technology, Center for Energy and Environmental Policy Research.
  2. Gilbert Metcalf & David Weisbach, 2008. "The Design of a Carbon Tax," Discussion Papers Series, Department of Economics, Tufts University 0727, Department of Economics, Tufts University.

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