Oregon Law Review : Vol. 88 No. 2, p. 355-404 : Back to the Future: Recommendations and Predictions for Greener Tax Policy
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.