Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 60 for “"Tax credits"”.
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The syndication of low-income housing tax credits
The low-income housing tax credit is the primary governmental incentive for the development of affordable housing. This public policy initiative has become attractive to investors because in exchange for an equity investment, they receive tax credits, which serve to reduce their federal income tax …
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The Examiniation of Entrepreneurial Investment Tax Credits: Angel vs. Crowdfunding Investing
<p>Equity-investment credits are prevalent in the United States and other countries (Bell and Woodmansee, 2016), yet little evidence exists about the effectiveness of these credits at incentivizing individuals to invest. The intent of these credits is to spur entrepreneurial activity and in turn …
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A Project-Based Analysis of the Effects of Federal Tax Credits on Historic Rehabilitation
… effects of the federal historic rehabilitation tax credit (HRTC) on historic rehabilitation. A project-based database, mainly from the National Trust for Historic Preservation, is used to examine historic rehabilitation projects which date from 1977 to 1985. Some projects received no HRTC, …
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Climate and Air Quality Impacts of Electric Vehicles and Comparison to U.S. Tax Credits
… and the federal government is offering a $7,500 tax credit, along with 15 states with up to $5,000 rebates on battery electric vehicle (BEV) purchases. This study compares the monetized climate and air quality impacts of driving a BEV over a gasoline internal combustion engine vehicle (ICEV) for …
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How New Markets Tax Credits are Contributing to Recovery and Community Development in New Orleans
The New Markets Tax Credit (NMTC) program was created in 2000 to incentivize commercial investment in low-income communities that have traditionally lacked access to capital. In addition to its use to foster community development, after Hurricane Katrina it was put to use as a disaster recovery …
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Tax credits for housing : the experience of the New Hampshire Community Development Finance Authority investment incentive program
Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1996.
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Incentives for conservation easement: a systematic literature review and an empirical evaluation of state tax credits in Colorado
… benefits. Donated CEs in the US are eligible for tax benefits at both the federal and state levels. As the adoption of easements has increased over the years, understanding how these incentives impact easement donation rates is warranted. This study focuses on two interrelated research objectives …
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Bringing good things to life : New Markets Tax Credits and the opening of low-income communities to investment, including a case study of Pittsfield, Massachusetts
The New Markets Tax Credit (NMTC) Program is designed to promote investment and economic growth in urban and rural low-income communities across the country. Created in 2000 as one of the last acts of the Clinton Administration, the NMTC program has allocated $16 billion of tax credits to date to …
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The History of the Investment Tax Credit
<p>A tax credit is an incentive for businesses and individuals, which allows them to reduce their tax obligation. Federal and state governments grant tax credits in areas such as employment and the environment. An investment tax credit (ITC) allows businesses and individuals to reduce their tax …
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Essays on State Business Tax Incentives and Policy Diffusion
States' use of tax incentives to lure business investment has drawn a lot of attention from policymakers, the public, and academics. Despite mixed assessments of their efficacy in creating net increases in jobs and investment, business tax incentives continue to be highly popular among state …
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The Effects of Supported Employee Demographics on Individual Cost-Efficiency
… benefits received. Further, revenue lost due to tax credits given to employers of workers with disabilities did not adversely affect the cost-efficiency of supported employment programs from the taxpayer and societal perspectives.
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Viability of an expanded United States nuclear power program and its effects on energy markets
… nuclear power is discussed, such as investment tax credits and production tax credits. As an instrument of public policy to affect energy imports and environmental impact, the possibility of a carbon tax (on the order of $150/tC) is considered. The effects of this carbon tax on the energy sector …
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Cities, networks, and knowledge spillovers
… we use the staggered roll-out of state-level R&D tax credits in the US together with department-level publication data to measure the benefit to university researchers working in close physical proximity to private researchers. We find that urban vibrancy plays a role in increasing the spillover …
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A conceptual plan for the Detroit Book and Tower Building: Exploration of the conjunction of historic preservation and sustainable design concepts
… the renovation eligible for federal and state tax credits. LEED for New Construction & Major Renovation Criteria grounded the proposal so as to reduce the potentially negative environmental impact associated with renovation of urban high-rise buildings. The contrast of new and old, East and …
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Tax Accounting Method and Offshore Petroleum Development: A Policy Evaluation Model Employing Royalty Equivalents and Excise Taxes (Oil and Gas, Capital Budgeting, Simulation, Capitalization, Net Present Value)
… methodology by which a government might choose a tax accounting method that would maximize the net present value of government revenues from a class of projects. The industry selected was offshore petroleum. The impact of tax accounting methods on reserves was also determined. The research …
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The Societal Impacts of Private School Choice around the World
… school choice – in the form of vouchers, tuition tax-credits, and education savings accounts – has become increasingly policy relevant. While an introduction of competitive pressures into the schooling sector may improve educational quality levels, the effects on societal outcomes such as national …
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The effects of syndicators and risk management on equity pricing of the Low Income Housing Tax Credit
… of risk characteristics on equity pricing of tax credits issued under the Low Income Housing Tax Credit Program (LIHTC). The results indicate that credit pricing is not correlated with most traditional real estate risk factors. We hypothesize that risks are mitigated by the services of …
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Do Qualified Allocation Plans Influence Developers' LIHTC Siting Decisions: The Case of Access to High-Performing Schools
… analyzed variation among low income housing tax credit (LIHTC) allocation policies as outlined in state qualified action plans (QAP) and their impacts on the siting patterns of LIHTC properties in proximity to high performing schools. The study was performed nationwide across 37 states and …
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Perceptions of risk in increasingly capital-intensive electricity grids : measuring the impacts of accurate cost of capital representation on investment planning for future energy systems
… outcomes from a move to Direct Pay in a 10-year tax credit extension, recently proposed as part of the Biden Administration’s Build Back Better infrastructure package. Through the construction of a Discounted Cash Flow (DCF) model to measure the impact of a switch to refundable tax credits on a …
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Quantifying Emissions and Costs of Geologic Hydrogen: An Integrated Lifecycle Emissions and Techno-economic Approach
… impact of the United States regime of production tax credits for hydrogen, finding that the fivefold increase in the magnitude of credits for meeting employment conditions is generally more impactful than lowering emissions intensity. The thesis underscores the importance of continued refinement …
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