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Tax credits

Taxation-Federal

University of Miami Law School

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Beyond Tax Credits: Smarter Tax Policy For A Cleaner, More Democratic Energy Future, Felix Mormann Jan 2014

Beyond Tax Credits: Smarter Tax Policy For A Cleaner, More Democratic Energy Future, Felix Mormann

Articles

Solar, wind, and other renewable energy technologies have the potential to mitigate climate change, secure America's energy independence, and create millions of green jobs. In the absence of a price on carbon emissions, however, these long-term benefits will not be realized without near-term policy support for renewable energy. This Article assesses the efficiency of federal tax incentives for renewables and proposes policy reform to promote renewable energy more cost-effectively through capital markets and crowdfunding.

Federal support for renewable energy today comes primarily in the form of accelerated depreciation and, critically, tax credits. Empirical evidence reveals that only a fraction of …


The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein Jul 1997

The Future Of Capital Export Neutrality: A Comment On Robert Peroni's Path To Progressive Reform Of The U.S. International Tax Rules, Stanley I. Langbein

University of Miami Law Review

No abstract provided.


Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni Jul 1997

Back To The Future: A Path To Progressive Reform Of The U.S. International Income Tax Rules, Robert J. Peroni

University of Miami Law Review

No abstract provided.


Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast Jul 1997

Comments On Professor Peroni's Paper On Reform Of The U.S. International Income Tax Rules, David R. Tillinghast

University of Miami Law Review

No abstract provided.