State

IGCC/CCS -- Federal and State Incentives for Early Commercial Deployment

Through its focus on incentives for the coal industry, this document provides one of the best summaries we've seen on subsidies to coal gasification, Integrated Gasification Combined Cycle (IGCC) technology, and associated carbon capture and storage (CCS) methods. Of particular merit are the state-by-state summaries of coal-supportive programs and policies.  As the document was published four years ago, some program may have changed; however, the normal duration of subsidy policies suggests the vast majority remain in effect.

Environmental Tax Shifting in Massachusetts, Taxes that Work for Our Environment and the Economy.

Tellus Institute. This primer describes the theory and options for Environmental Tax Shifting (ETS) in Massachusetts. By shifting the state tax base from income, savings, or labor to use of resources, pollution, and sprawl, revenue raising would discourage unattractive activities rather than work and savings.

Energy Subsidies in California's Electricity Market Deregulation.

Energy Policy. V. 31, No. 13, pp. 1379-1391. Alexander Ritschel and Greg Smestad. Many interventions implemented by the state to smooth out the impacts of the energy crisis insulated electricity consumers from market realities and supported the existing structure of California’s electricity market, which is predominantly based on fossil fuels, while suppressing market incentives to improve energy conservation.

State Corporate Income Taxes 2001–2003.

Robert S. McIntyre and T.D. Coo Nyugen, Citizens for Tax Justice and the Institute on Taxation and Economic Policy. Detailed assessments of the actual taxes paid by major US corporations and corporate sectors at the state level. Tax breaks often allow particular sectors, including energy, to pay an effective tax rate that is much lower than their statutory rate. Companion studies to various federal tax assessments done by CTJ and the tax breaks that allow them to dramatically reduce their federal tax liabilities.

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