Lessons from 15 years of experience with the Dutch tax allowance for energy investments for firms

Since 1997 the Netherlands has a tax allowance scheme introduced to promote investments in energy saving technologies and sustainable energy production. This Energy Investment Tax Allowance (EIA in Dutch) reduces up-front investment costs for firms investing in the newest energy saving and sustainable energy technologies. The basic design of the EIA has remained the same over the past 15 years. Firms investing in technologies listed in the annually updated Energy List may deduct some of the investment costs from their taxable profits. The EIA may also reduce search costs by investors to find p... Mehr ...