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Evaluation of State Taxes and Tax Incentives and Their Impact on the Development of Geothermal Energy in Western States

Bronder, Leonard; Meyer, Richard T.; Roberts, Steve; Gertsch, W. D.

Key words
Economics; US Taxes; Energy Tax Credit; Tax Structure; Sales Tax; Property Tax; Income Tax; Investment Tax; USA; West US; US DOE; EEG
Location
Western United States
Conference
Geothermal Resources Council Transactions
Year
1979
Session
Economics; Laws and regulations; Taxation; Direct use
Language
English

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Abstract

The economic impact of existing and prospective state taxes and tax incentives on direct thermal applications of geothermal energy are evaluated. Study area in twelve western states which have existing potential geothermal activities. Economic models representing the geothermal producer and business enterprise phases of four industrial/commercial uses of geothermal energy are synthesized and then placed in the existing tax structures of each state for evaluation. The effects of the state taxations on net profits and tax revenues are determined. Tax incentive to accelerate geothermal development area also examined.

Copyright 1979, Geothermal Resources Council. Readers who download papers from this site should honour the copyright of the original authors, and may not copy or distribute the work further without the permission of the original publisher.

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