1986
DOI: 10.5547/issn0195-6574-ej-vol7-no3-4
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The Failure of Solar Tax Incentives: A Dynamic Analysis

Abstract: In recent years we have witnessed governmental attempts to acceler- ate the stock demand for energy-saving durables with financial incentives implemented through the tax mechanism. At the federal level, income tax credits for the purchase of energy-saving durable stocks were introduced through the Energy Tax Act of 1978 (Public Law 95-618). In addition, many states have enacted their own energy-saving tax incentive legislation. A substantial body of this tax legislation has been aimed at accelerating substitut… Show more

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