Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Hukum Pembangunan
Sim, Stephen
Unknown Affiliation
Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FINANCING ENERGY TRANSITION: THE NUTS AND BOLTS OF TAX EQUITY FINANCING IN THE U.S. RENEWABLE ENERGY LANDSCAPE AND ITS FUTURE OUTLOOK Sim, Stephen
Jurnal Paradigma Hukum Pembangunan Vol. 10 No. 1 (2025): JURNAL PARADIGMA HUKUM PEMBANGUNAN - FEBRUARI 2025
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/paradigma.v10i1.6634

Abstract

Financing remains one of the biggest hurdles in the United States transition to renewable energy, especially as clean energy projects often carry higher upfront costs than fossil fuels. To close this gap, developers rely heavily on government incentives like the Investment Tax Credit (ITC) and Production Tax Credit (PTC), often through tax equity financing structures. This paper explores how the Inflation Reduction Act of 2022 has reshaped the renewable energy financing landscape, expanding access to tax credits, introducing transferability, and allowing more flexible funding models. It focuses on how these changes are impacting common structures like the partnership flip and giving rise to new tools, such as tax credit transfer. The paper also looks ahead, considering how shifts in political leadership influence the future of these incentives, and what that means for investors, developers, and the broader clean energy market.
Co-Authors