Mann, Roberta F.2010-06-032010-06-0320090196-2043https://hdl.handle.net/1794/1043450 p.This Article addresses both direct and indirect connections between tax policy and carbon emissions. Any discussion of tax policy’s impact on the environment must begin with a review of how the Code can be used to encourage behavior. Accordingly, this Article begins with a brief discussion of tax expenditures. The Article then reviews tax policy recommendations in the following areas: (1) housing, (2) transportation, (3) energy and conservation incentives, and (4) carbon pricing, including carbon sequestration. For each area, I compare past recommendations to actual changes in tax policy and make predictions about coming changes to tax policy and how those changes may affect carbon emissions.en-USTax policyCarbon emissionsArticle