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

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Title: Oregon Law Review : Vol. 88 No. 2, p. 355-404 : Back to the Future: Recommendations and Predictions for Greener Tax Policy
Author: Mann, Roberta F.
Abstract: 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.
Description: 50 p.
URI: http://hdl.handle.net/1794/10434
Date: 2009


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