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The U.S. Supreme Court Opens a Door: Expanded Opportunities for Environmental Taxes

May 2013

Citation: ELR 10406

Author: Janet E. Milne

In 2012, the U.S. Supreme Court decided a landmark case about the federal government’s power to tax. Although the case involved the constitutionality of President Barack Obama’s health care reform legislation, the Court’s analysis has greater impact. Its definition of the federal taxing power opens the door for the expanded use of environmental taxes. This Comment explores the environmental tax implications of this extraordinary case.

Janet E. Milne is Professor of Law and Director of the Environmental Tax Policy Institute at Vermont Law School.

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