The role of taxation policy and incentives in wind-based distributed generation projects viability: Ontario case study

被引：5

作者：

Albadi, M. H. ^{[1
]}

EI-Saadany, E. F. ^{[1
]}

机构：

[1] Univ Waterloo, Dept Elect & Comp Engn, Waterloo, ON N2L 3G1, Canada

来源：

RENEWABLE ENERGY | 2009年 / 34卷 / 10期

关键词：

Wind-based distributed generation; Power generation economics; Economic viability; Incentive programs; Taxation policy; TURBINES;

D O I：

10.1016/j.renene.2009.03.017

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

Taxation policy and incentives play a vital role in wind-based distributed generation projects viability. In this paper, a thorough techno-economical evaluation of wind-based distributed generation projects is conducted to investigate the effect of taxes and incentives in the economic viability of investments in this sector. This paper considers the effects of Provincial income taxes, capital cost allowance (CCA), property taxes, and wind power production Federal incentives. The case study is conducted for different wind turbines and wind speed scenarios. Given turbine and wind speed data, the Capacity Factor (CF) of each turbine and wind speed scenario was calculated. Net Present Value (NPV) and Internal Rate of Return (IRR) for different scenarios were then used to assess the project's viability considering Ontario Standard Offer Program (SOP) for wind power. (C) 2009 Elsevier Ltd. All rights reserved.

引用

页码：2224 / 2233

页数：10

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