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Energy Tax Incentives and the Alternative Minimum Tax

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Author Info
Curtis Carlson
Gilbert E. 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 (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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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 14110.

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Date of creation: Jun 2008
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Handle: RePEc:nbr:nberwo:14110

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Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
Q48 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Government Policy

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References listed on IDEAS
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. 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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