Lawrence Berkeley National Laboratory, LBNL-6610E, May 2014, by Mark Bolinger. http://emp.lbl.gov/publications/analysis-costs-benefits-and-implications-different-approaches-capturing-value-renewable

(Page includes links to the report, as well as a summary page, and a 30 minute webinar presentation.)

"This report analyzes and compares the relative costs, benefits, and implications of capturing the value of renewable energy tax benefits in these three different ways – i.e., applying them against outside income, carrying them forward in time until they can be fully absorbed internally, or monetizing them through third-party tax equity investors – to see which method is most competitive under various scenarios.... and more."