Utilities and regulators are stuck in a rut, treating rate-base assets in a traditional way and depreciating their value according to a straight-line calculation. But alternative accounting...
Tax Burdens and Barriers
Where tax rates are too high, grid investments suffer.
James M., “Paradox of Thrift: Economic Barriers Complicate T&D Modernization,” Public Utilities Fortnightly , July 2009, pp. 10-15.
2. Minnesota House of Representatives Research Department, “Primer on Minnesota’s Property Taxation of Electric Utilities,” October 2006, p. 7.
3. New York Office of Real Property Services, “Survey of Railroad and Utility Taxation Practices Among the States,” 2005 Update .