Energy Tax Incentives and the Alternative Minimum Tax

Curtis Carlson and Gilbert Metcalf

No 14110, NBER Working Papers from National Bureau of Economic Research, Inc

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.

JEL-codes: H20 H23 Q48 (search for similar items in EconPapers)
Date: 2008-06
New Economics Papers: this item is included in nep-acc, nep-ene, nep-env, nep-pbe, nep-ppm and nep-pub
Note: EEE PE
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6)

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.

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Journal Article: Energy Tax Incentives and the Alternative Minimum Tax (2008)
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