Unintended technology-bias in corporate income taxation: The case of electricity generation in the low-carbon transition
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Keywordscorporate taxation; cost structure; electricity generation; low-carbon transition; technology choice;
- G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology
- Q48 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Government Policy
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2018-07-16 (Accounting & Auditing)
- NEP-ENE-2018-07-16 (Energy Economics)
- NEP-ENV-2018-07-16 (Environmental Economics)
- NEP-PBE-2018-07-16 (Public Economics)
- NEP-REG-2018-07-16 (Regulation)
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