Energy Taxation
Energy Taxation

Author: National Research Council (U.S.). Committee on Energy Taxation

Publisher:

Published: 1980

Total Pages: 116

ISBN-13:

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Electricity Generation Projects
Electricity Generation Projects

Author: United States. Government Accountability Office

Publisher:

Published: 2015

Total Pages: 124

ISBN-13:

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The states and the federal government have supported the development of electricity generation projects in a variety of ways. In recent years, state and federal supports have been targeted toward renewable energy sources, such as solar and wind, although there have been some supports for projects using traditional sources -- natural gas, coal, and nuclear. GAO was asked to examine state and federal supports for the development of utility-scale electricity generation projects, power plants with generating capacities of at least 1 MW that are connected to the grid and intend to sell electricity, for fiscal years 2004 through 2013. This report (1) identifies key state supports for these projects; (2) examines key federal support provided through outlays, loan programs, and tax expenditures for these projects; and (3) examines how state and federal supports affect the development of new renewable projects. GAO modeled the impact of reducing federal tax expenditures on project finances. Congress should consider directing IRS to (1) collect and report project-level data from all taxpayers who claim the ITC and (2) collect and report similar data for taxpayers who claim the PTC.

Taxing Energy Use 2018 Companion to the Taxing Energy Use Database
Taxing Energy Use 2018 Companion to the Taxing Energy Use Database

Author: OECD

Publisher: OECD Publishing

Published: 2018-02-14

Total Pages: 58

ISBN-13: 9264289631

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This report measures the magnitude and coverage of taxes on energy use (energy and carbon taxes) in 42 OECD and G20 countries, representing approximately 80% of global energy use and CO2-emissions associated with energy use.

Taxing Energy Use
Taxing Energy Use

Author: Organisation for Economic Co-operation and Development

Publisher: Organization for Economic Co-Operation & Developme

Published: 2013-02-19

Total Pages: 260

ISBN-13:

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This report provides the first systematic comparative analysis of the structure and level of energy taxes in OECD countries. It presents effective tax rates in terms of both energy content and carbon emissions for the full range of energy sources and uses in each country, along with reported tax expenditures, the size of the relevant tax base in each case, and an illustration of the revenues raised or foregone. The analysis illustrates substantial differences, both across and within countries, in the tax treatment of different forms, uses and users of energy. Tax rate differentials across energy products that are used for the same or similar products lack an obvious rationale and suggest an opportunity for countries to reform their energy tax systems to achieve environmental, economic and social policy goals.

Electricity Generation Projects
Electricity Generation Projects

Author: United States Government Accountability Office

Publisher: Createspace Independent Publishing Platform

Published: 2017-10-05

Total Pages: 132

ISBN-13: 9781977959553

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variety of ways. In recent years, state and federal supports have been targeted toward renewable energy sources, such as solar and wind, although there have been some supports for projects using traditional sources-natural gas, coal, and nuclear. GAO was asked to examine state and federal supports for the development of utility-scale electricity generation projects-power plants with generating capacities of at least 1 MW that are connected to the grid and intend to sell electricity-for fiscal years 2004 through 2013. This report (1) identifies key state supports for these projects; (2) examines key federal support provided through outlays, loan programs, and tax expenditures for these projects; and (3) examines how state and federal supports affect the development of new renewable projects. GAO analyzed relevant legislation, agency outlay and loan program data, and interviewed stakeholders, including project developers and experts. GAO also surveyed state regulatory commissions about state policies. In addition, GAO modeled the impact of reducing federal tax expenditures on project finances.