Energy Tax Incentives and the Alternative Minimum Tax
收藏NBER2008-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w14110
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We take a first look at limitations on the use of energy-related tax credits contained in the General Business Credit (GBC) due to limitations within the regular corporate income tax as well as the AMT. Between 2000 and 2005, firms were unable to use all energy-related tax credits due to GBC
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美国国家经济研究局创建时间：
2008-06-01
