Taxing Residential Solar
Tax Law Review, Vol 74, Forthcoming
Virginia Public Law and Legal Theory Research Paper No. 2019-58
Virginia Law and Economics Research Paper No. 2019-19
University of Georgia School of Law Legal Studies Research Paper No. 2019-30
64 Pages Posted: 15 Oct 2019 Last revised: 2 Nov 2019
Date Written: October 15, 2019
Abstract
Residential solar systems are becoming commonplace in many regions of the United States. Use of such systems raises issues in tax doctrine and policy that are not well appreciated and have not yet been systematically analyzed. The goals of this article are threefold: (1) to identify the main issues and to organize them into a coherent framework, (2) to analyze the doctrinal and policy ramifications of present law, and (3) to suggest improvements to present law.
Keywords: tax law, tax policy, solar, solar energy, environmental law, residential solar
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