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- Our goal is to calculate a MACRS “adjustment factor†based upon the structure of the MACRS program assuming a one-dollar increase in the CSI rebate. We use Borenstein (2017)’s assumptions. Again, we want to interpret a one-dollar increase in the CSI subsidy as a one-dollar increase in total subsidy received. The reasoning is similar to that for the ITC adjustment in the case of HO: there is a reduction in the present value of the MACRS benefit following a one-dollar increase in CSI because firms were able to depreciate 85% of the system cost after state rebates. In other words, the allowable depreciable basis is equal to 0.85 ∗ (TC − CSI). The net present value of the reduction in tax savings (depreciation benefits) resulting from a one-dollar increase in the CSI for TPO systems is MACRSfactor = X y=1 my (1 + r)y ∗ tc ∗ D
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- We restrict our dataset to systems up to 10 kilowatts, as larger systems are highly unlikely to have a residential-only purpose. Almost all residential solar electric systems require between 50 The CSI data are available online at https://www.californiasolarstatistics.ca.gov/data_downloads/ square feet and 1,000 square feet, and a general rule that is often applied is that 100 square feet of solar panels will generate 1 kilowatt of electricity (Hois 2016). For systems above 10 kilowatts, there is a high risk of data errors and confusion with small commercial systems, which are outside the scope of the market we are interested in studying. We extend the dataset by merging in demographics at the census tract level using demographics from the American Community Survey. For that purpose, researchers at NREL geocoded the CSI data with latitudes and longitudes from address locations. We merged this with the post-incentive price data as well as the CSI data.
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