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.
Gregg Polsky and Ethan Yale,
Taxing Residential Solar
, 74 Tax L. Rev. 69
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1445