Energy Tax Incentives and the Alternative Minimum Tax

被引：7

作者：

Carlson, Curtis ^{[1
]}

Metcalf, Gilbert E. ^{[2
,3
]}

机构：

[1] US Dept Treasury, Off Tax Anal, Washington, DC 20220 USA

[2] Tufts Univ, Dept Econ, Medford, MA 02155 USA

[3] NBER, Cambridge, MA 02138 USA

来源：

NATIONAL TAX JOURNAL | 2008年 / 61卷 / 03期

关键词：

D O I：

10.17310/ntj.2008.3.08

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：477 / 491

页数：15

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