000			01418nab a2200241 c 4500
999			_c150793 _d150793
003			ES-MaIEF
005			20250617122841.0
007			ta
008			250616t2025 xxu||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_939076 _aMann, Roberta F.
245	1	4	_aThe long and winding road _bthe inflation reduction act’s energy and environmental tax credits _c Roberta F. Mann and Tracey M. Roberts
504			_aBibliografía.
520			_aThe Inflation Reduction Act of 2022 (IRA) is regarded as the largest climate bill in US history. This article outlines the legislative and political history of the environmental and energy tax incentives in the IRA and examines the choice of these instruments in view of other potential government actions. The article concludes that, while other instruments may have been more effective in expediting the transition to a fossil-free future, congressional support for legacy energy interests continues to influence, and possibly overdetermine, US climate and tax policy today.
650		4	_946815 _aINFLACION
650		4	_948056 _aPOLITICA DEL MEDIO AMBIENTE
650		4	_948058 _aPOLITICA ENERGETICA
650		4	_948501 _aSUBVENCIONES PUBLICAS
650		4	_945399 _aHISTORIA
700	1		_972665 _aRoberts, Tracey M.
773	0		_9173540 _oOP 233/2025/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.78, n.1, march 2025, p. 223-261
942			_cART