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Tax

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

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...

Poverty: Greening the Tax and Transfer System to Create More Opportunities

Editor's Summary

Poor families and individuals bear a disproportionately larger share of the burdens of pollution than the wealthy. In the United States, the poor are more likely to live near hazardous wastes and toxic products,...

Appraising Conservation Easement Donations: The Need for More Uniform Standards and Greater Oversight

Editors' Summary: Standardized appraisal methods for charitable contributions of conservation easement donations do not currently exist. Without such standards, landowners may potentially overvalue their donations of conservation...

Energy and Environmental Tax Changes in the Flood of Recent Federal Revenue Laws and What They Imply

Editor's Summary: In the United States, the need for independence from foreign oil and gas sources, a desire for more domestic production to meet the growing demand for oil and gas, and an interest in reducing pollution from hydrocarbon...

Getting Into the Act: Enticing the Consumer to Become "Green" Through Tax Incentives

Editor's Summary: Surveys show that the public will choose green alternatives if given the chance, yet average consumers are not making environmentally friendly choices in their everyday lives. In this Article, Profs. Roberta Mann and...

Reuse, Restore, Recycle: Historic Preservation as an Alternative to Sprawl

Editors' Summary: Our country's landscape has changed dramatically over the last 50 years as a result of numerous governmental policies and subsidies that encourage low-density development commonly referred to as "sprawl." Sprawl...

Taxing the Environment

Editors' Summary: The tax treatment of a company's environmental remediation costs is crucial to its determination of what the total cost of a remedial action actually is. Whether costs are deductible expenses that the company can...