Publication or article

Uploaded subsidy-related resources, whether via actual file upload or link to resource on another website.

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.

An Analysis of Federal Incentives Used to Stimulate Energy Production.

Pacific Northwest Laboratory (operated by Battelle Memorial Institute) for the US Department of Energy. Very detailed historical data on production subsidies to multiple fuels and the origination of many federal programs. Includes information on federal investments into many large hydro dams and in the TVA. Provides useful perspective on the substantial federal subsidies that bolstered large scale hydro and fission power for decades.

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Federal Subsidies to Nuclear Power: Reactor Design and the Fuel Cycle.

Pre-publication draft. Joseph Bowring, Energy Information Administration, March 1980. Legend has it political pressure ensured this draft never made it to actual publication; if you know the real story, please share it with us. Even in its draft form, this paper is a great source for information and data on the early stages of the commercial nuclear program in the United States.

Energy Production and Residential Heating: Taxation, Subsidies, and Comparative Costs.

Duane Chapman, Kathleen Cole, and Michael Slott of Cornell University for the Ohio River Basin Energy Study. U. S. Environmental Protection Agency Office of Research and Development. Report is one of a number that Chapman worked on during this time to quantify the tremendous value of capital subsidies to nuclear power. See, for example, tables 4, 5, and 10, for the role of tax subsidies in making nuclear electric competitive (even excluding the other fuel cycle subsidies it receives).