The Wind Energy Production Tax Credit as an Alternative to a Carbon Tax

Large-sized soda ban as an alternative to soda tax.

This Note examines New York City's Sugary Drinks Portion Cap Rule (Soda Ban), which was originally set to become effective March 12, 2013. The New York County Supreme Court's decision in New York Statewide Coalition of Hispanic Chambers of Commerce v. New York City Department of Health and Mental Hygiene suspended the Soda Ban on March 11, 2013. The First Department of the Appellate Division of...

June 1989 TAX POLICY . Tax - Credit and Subtraction Methods of Calculating a Value - Added Tax

The Corporate Alternative Minimum Tax as a State Revenue Source

T HE Federal Tax Reform Act of 1986 tivity bonds) no carryforward credit is replaced the add-on minimum tax apgenerated. plied to corporations with a new alterSome of the major AMT adjustments native minimum tax. Corporations must include depreciation deductions for propnow compute their tax liabilities under the erty subject to MACRS, which must be reordinary tax method at a 34 percent rate ca...

Tax Policy Issues in Designing a Carbon Tax

A carbon tax is a promising tool for discouraging the greenhouse gas emissions that cause climate change. In principle, a well-designed tax could reduce the risk of climate change, minimize the cost of emissions reductions, encourage innovation in low-carbon technologies, and raise new public revenue. But designing a real-world carbon tax poses significant challenges. We analyze those challenge...

Evaluating the Working Families Tax Credit

We examine the labour market impact of the Working Families Tax Credit a financial incentive programme to enhance income and encourage work in low income families, recently introduced in the UK. Family labour supply behaviour is modelled as a discrete choice among a finite set of hours alternatives. We allow for fixed costs, program participation and childcare. The relaibility of this structura...