Residential Energy Tax Credits: Overview and Analysis

Crandall-Hollick, Margot L. ; Sherlock, Molly F.

Library of Congress. Congressional Research Service.

关键词: Energy;    Housing;    Residential energy conservation;    Taxation;    Tax credits;   

RP-ID  :  R42089
RP-ID  :  R42089_2012Sep25

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report explores one policy option for promoting residential energy efficiency: tax credits. It begins by providing an overview of the current residential energy-efficiency tax credits. The report then goes on to provide an economic rationale forresidential energy-efficiency tax incentives, introducing the concept of "market failures" and "market barriers" which may lead to suboptimal or "economically inefficient" investment in energy-efficiency technologies. The final sections of this report provide an economic analysis of the primary tax incentives for residential energy efficiency and briefly review various policy options.