Tax incentives of alternative energy and energy efficiency technologies in the USA
Abstract
This paper is devoted to studying the mechanisms of the tax incentives of the US economy high-tech industries on the example of alternative energy and energy efficiency technologies. The measures encourage manufacturers of innovative products and measures to stimulate demand for such products. Identified institutional and market conditions are necessary to ensure the effectiveness of tax incentives.
Keywords
taxation, taxation theory, shifting of taxation, tax policy, taxpayers’ behavior
