Chapter One The Curious Origins of the Major U.S. Tax Incentives
for Oil and Gas Producers
Chapter Two Problems, Policies and Politics of Taxing Energy in the
U.S.
Chapter Three Tax Treatment of Coal
Chapter Four The Japanese Carbon Tax and the Challenges to
Low-carbon Policy Cooperation in East Asia
Chapter Five Tax and the Environment- Australia Style
Chapter Six Environmental Taxation in Canada
Chapter Seven The Introduction of Carbon Taxes in Europe
Chapter Eight Environmental Taxation in Latin America
Chapter Nine Taxing Carbon Dioxide Emissions: Key Issues
Chapter Ten Tax Incentives for Conservation Easement Donations:
Learning from the U.S. Experience
Chapter Eleven The World Trade Organization and Renewable Energy
Roberta Mann is the Mr. & Mrs. L.L. Stewart Professor of Business
Law at the University of Oregon School of Law.
Tracey Roberts is assistant professor at the Cumberland School of
Law at Samford University.
The daily reminders of the profound and escalating impacts of
climate change set beside Congress’s apparent abandonment of
coherent tax policy make this volume especially timely. Given the
dramatic implications of tax policy on the environment, this
extraordinarily useful and approachable work deserves special
attention from anyone wishing to better coordinate these policies
and improve environmental outcomes.
*Congressman Earl Blumenauer*
The potential of tax law in addressing environmental issues and
promoting sustainable development has long been underused. While
theoretical arguments for environmental taxation have been
discussed extensively, less discussed has been the complex form
that such instruments have taken the real world. Tax Law and
the Environment: A Multidisciplinary and Worldwide
Perspective seeks to fill this gap by examining the practices
of environmental taxation from the diverse perspectives of law,
economics, and policy science. With leading U.S. and worldwide
scholars bringing distinct expertise to the book’s subject matter,
the book will be of interest to legal scholars and lawyers,
economists and policy makers in the U.S. and around the world.
*Reuven Avi-Yonah, University of Michigan*
Taxation plays a major role in shaping our energy systems, and
hence our physical environment, but often not in ways that were
intended or are easy to understand. Roberta Mann and Tracey Roberts
have performed an invaluable service by assembling a stellar group
of lawyers, economists, accountants and, environmental policy
experts from around the world to analyze the origins, structures
and impacts of environmental and energy taxes. This
multidisciplinary, international perspective will be of great
utility in trying to frame tax systems that will benefit both the
environment and the economy. It will also help non-tax
specialists sort through many of the arcane but essential details
of the relevant tax laws.
*Michael B. Gerrard, Columbia University School of Law*
True to its title, this volume is interdisciplinary and global, as
it must be. The authors and the editors collectively do a
magnificent job of covering the geographic and policy landscapes,
and do so with the first-hand knowledge that comes only with
serious and sustained engagement with the world of tax law and its
environmental effects. This book is essential to anyone interested
in environmental taxation and the other myriad of tax laws that
have environmental consequences, sometimes foreseeable, sometimes
not.
*Shi-Ling Hsu, Florida State University College of Law*
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