Oregon Law Review : Vol. 88 No. 2, p.547-580 : Civilizing Society: The Need for a Carbon Tax in Light of Recent Changes to U.S. Energy Taxation Policy

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Date

2009

Authors

Kwak, Daniel E.

Journal Title

Journal ISSN

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Publisher

University of Oregon Law School

Abstract

This Comment examines the current federal energy tax policy as amended by the recent legislation. Additionally, by comparing and contrasting the federal policy with tax policies adopted by other governments, this Comment both suggests additional reforms in the current policy and argues for the passage of a carbon tax. Part I of this Comment provides a background and overview of the history of energy tax policy in the United States. Part II discusses recent legislative changes to the current policy. Parts III and IV compare facets of the energy tax policies adopted by Oregon and countries in Europe. Finally, Part V suggests changes to the new legislation and argues for the introduction of a carbon tax to help offset the increased federal deficit resulting from the new legislation’s high price tag.

Description

34 p.

Keywords

American Recovery and Reinvestment Act of 2009, Stimulus Bill, Emergency Economic Stabilization Act of 2008, Carbon taxes -- United States, United States. American Recovery and Reinvestment Act of 2009, United States. Emergency Economic Stabilization Act of 2008

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