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@ARTICLE{Aniello:889079,
author = {Aniello, Gianmarco and Shamon, Hawal and Kuckshinrichs,
Wilhelm},
title = {{M}icro-economic assessment of residential {PV} and battery
systems: {T}he underrated role of financial and fiscal
aspects},
journal = {Applied energy},
volume = {281},
issn = {0306-2619},
address = {Amsterdam [u.a.]},
publisher = {Elsevier Science},
reportid = {FZJ-2021-00015},
pages = {115667},
year = {2021},
abstract = {The German Federal Government, in order to achieve its
renewable energy targets, has promoted the deployment of
solar PV. Small residential PV installations coupled with
battery energy storage systems are gaining momentum, as the
appeal of self-consumption has grown. We conducted an
economic analysis to assess the profitability and optimal
configuration of these technologies from the perspective of
heterogeneous households that are subject to the current
German regulatory framework. In this regard, we consider
heterogeneous potential for the self-consumption of
electricity (e.g. household size, energy efficiency), as
well as heterogeneous financial (i.e. metrics, parameters,
sources of financing) and fiscal (i.e. tax treatment, tax
rate) aspects. We find that the use of alternative financial
metrics (i.e. payback period, real internal rate of return
and net present value) as criteria for evaluating
profitability has a significant impact on the rankings of
system configurations. Furthermore, fiscal aspects are
crucial to assessing profitability and marginally relevant
for optimal system configuration, while financial aspects
are of great importance for both. Our results on optimal
battery coupling (as opposed to stand-alone PV) show that
rates of adoption range between $0\%$ and $94\%$ of the
analyzed load profiles, following the variation of such
finance-related dimensions (e.g. discount rates, inflation,
debt versus equity financing). We conclude that such
findings on the impact of such factors are highly relevant
in terms of designing cost-efficient and effective policies
that aim to foster energy transitions, both in Germany and
elsewhere, especially at a time of very low interest rates.},
cin = {IEK-STE},
ddc = {620},
cid = {I:(DE-Juel1)IEK-STE-20101013},
pnm = {111 - Energiesystemtransformation (POF4-111)},
pid = {G:(DE-HGF)POF4-111},
typ = {PUB:(DE-HGF)16},
UT = {WOS:000591715100005},
doi = {10.1016/j.apenergy.2020.115667},
url = {https://juser.fz-juelich.de/record/889079},
}