(University of Oregon Law School, 2009) Mann, Roberta F.
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.
