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Energy Tax Incentives and the Alternative Minimum Tax

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Author Info
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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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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Handle: RePEc:nbr:nberwo:14110

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Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Q48 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Government Policy

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  1. Mihir A. Desai & Dhammika Dharmapala & Monica Singhal, 2008. "Investable Tax Credits: The Case of the Low Income Housing Tax Credit," NBER Working Papers 14149, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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This page was last updated on 2008-8-19.

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