000			02037nab a2200277 c 4500
999			_c142300 _d142300
003			ES-MaIEF
005			20200806113734.0
007			ta
008			200806t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_960930 _aMilne, Janet E.
245			_aRenewable electricity and tax expenditures _blessons from two countries _c Janet E. Milne & Marta Villar
260			_c2020
500			_aResumen.
520			_aBoth the United States and Spain have offered tax expenditures to support use of wind and solar power to generate electricity at the utility scale. These tax expenditures provide an opportunity to consider design issues, the relationship between tax expenditures and other non-fiscal policy instruments and the influence of legal frameworks. The article explores tax expenditures that have been in effect in the US and Spain. In the US, the federal government since 1992 has provided an income tax credit for the production of electricity from renewable sources, and more recently the alternative of an investment tax credit. In Spain, since the 1990s there has been an important debate on the best way to promote renewable energies; different tax incentives, subsidies, and regulated prices have been used in one way or another over time. Drawing on these two case studies, the comparative analysis highlights lessons that emerge about the role of taxation as a regulatory instrument and its consistency with other policies in shifting from fossil fuels to renewable energy in order to reduce greenhouse gas emissions that contribute to climate change.
650		4	_950788 _aENERGÍAS RENOVABLES
650		4	_950212 _aGASTOS FISCALES
650		4	_aINCENTIVOS FISCALES _947462
650		4	_948056 _aPOLITICA DEL MEDIO AMBIENTE
650		4	_aESTADOS UNIDOS _925193
650		4	_aESPAÑA _948644
700	1		_945416 _aVillar Ezcurra, Marta
773	0		_9162423 _oOP 2141/2020/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 4, April 2020, p. 369-388
942			_cART