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Energy Tax Incentives and the Alternative Minimum Tax

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Author Info
Curtis Carlson
Gilbert Metcalf

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Abstract

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.

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File URL: http://ase.tufts.edu/econ/research/documents/2008/metcalfTaxIncentives.pdf
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Paper provided by Department of Economics, Tufts University in its series Discussion Papers Series, Department of Economics, Tufts University with number 0722.

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Date of creation: 2008
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Handle: RePEc:tuf:tuftec:0722

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References listed on IDEAS
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  1. Mihir Desai & Dhammika Dharmapala & Monica Singhal, 2008. "Investable Tax Credits: The Case of the Low Income Housing Tax Credit," NBER Chapters, in: Incentive and Distributional Consequences of Tax Expenditures National Bureau of Economic Research, Inc. [Downloadable!]
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  2. Gilbert E. Metcalf, 2006. "Federal Tax Policy Towards Energy," NBER Working Papers 12568, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Gilbert E. Metcalf, 2009. "Investment in Energy Infrastructure and the Tax Code," Discussion Papers Series, Department of Economics, Tufts University 0743, Department of Economics, Tufts University. [Downloadable!]
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  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. [Downloadable!]
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This page was last updated on 2009-11-18.

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