Energy Tax Incentives and the Alternative Minimum Tax

Curtis Carlson and Gilbert Metcalf ()

No 722, Discussion Papers Series, Department of Economics, Tufts University from Department of Economics, Tufts University

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.

Date: 2008
View list of references View citations in EconPapers

Downloads: (external link)
http://ase.tufts.edu/econ/research/documents/2008/metcalfTaxIncentives.pdf (application/pdf)

Related works:
Working Paper: Energy Tax Incentives and the Alternative Minimum Tax (2008)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:tuf:tuftec:0722

Access Statistics for this paper

More papers in Discussion Papers Series, Department of Economics, Tufts University from Department of Economics, Tufts University
Address: Medford, MA 02155, USA
Series data maintained by Caroline Kalogeropoulos ().