Taxing Residential Solar

64 Pages Posted: 15 Oct 2019 Last revised: 2 Nov 2019

See all articles by Ethan Yale

Ethan Yale

University of Virginia School of Law

Gregg D. Polsky

University of Georgia School of Law

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

Suggested Citation

Yale, Ethan and Polsky, Gregg D., Taxing Residential Solar (October 15, 2019). 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. Available at SSRN: https://ssrn.com/abstract=3470135 or http://dx.doi.org/10.2139/ssrn.3470135

Ethan Yale (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

Gregg D. Polsky

University of Georgia School of Law ( email )

225 Herty Drive
Athens, GA 30602
United States

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