Edwards, Chris R.; Rousso, Ada S.; Merrill, Peter R.; … - In: National Tax Journal 51 (1998) n. 3, pp. 465-84
The Clinton Administration's fiscal year 1999 budget marks a revival of interest in using the federal income tax Code to influence energy demand. In the 1970s, Congress enacted tax incentives for energy conservation and alternative fuels. Now, the threat of global warming has again focused...