The Distributional Effects of US Clean Energy Tax Credits

The Distributional Effects of Environmental Tax Reform

In recent years there has been increased debate about the potential for shifting the incidence of the tax system away from a variety of economic ‘goods’ (i.e. employment, investment, etc ...) and towards environmental ‘bads’ (i.e. pollution emissions, resource extraction, etc ...). However, in spite of their apparent efficiency, economic instruments have been adopted relatively less frequently ...

The Value of Dividend Imputation Tax Credits

A dividend imputation tax system provides shareholders with a tax credit that can be used to offset personal tax on dividend income. The size of this credit depends on tax paid at the corporate level so that the “double taxation” of dividends is effectively eliminated. This paper shows how to infer the value of imputation tax credits (which is an important input into the weighted-average cost o...

Bush Administration Tax Policy: Distributional Effects

Evidence on the Effectiveness of Using Tax Credits to Promote Energy Conservation

The country seems to have quickly embarked on a new energy crisis. "From Manhattan to Montana, worries are mount­ ing that skyrocketing power prices and rolling blackouts will soon spread from their epicenter in California.... Concern about the power picture extends to the top levels of the Bush Administration as it attempts to hammer out a new energy policy."i As politicians search for possibl...

EVIDENCE ON THE EFFECTIVENESS OF USING TAX CREDITS TO PROMOTE ENERGY CONSERVATION Kathryn

The country seems to have quickly embarked on a new energy crisis. "From Manhattan to Montana, worries are mount­ ing that skyrocketing power prices and rolling blackouts will soon spread from their epicenter in California.... Concern about the power picture extends to the top levels of the Bush Administration as it attempts to hammer out a new energy policy."i As politicians search for possibl...