Course Details

Environmental Taxation

Environmental challenges are increasing the pressure to find ways to balance economic growth with environmental protection. With increasing frequency, governments are using taxes as part of the toolkit to address climate change and other environmental pressures. In this course, students will: • Examine theories of environmental taxation, and consider the role of tax law in addressing environmental and sustainability concerns more generally, including in regards to supporting private sector efforts towards sustainability and meeting ESG-related goals.
 • Consider the role of market-based environmental instruments among the array of environmental policy instruments, including command-and-control regulation. • Compare environmental taxation strategies throughout the world, including recently-enacted U.S. tax credits and other “green” expenditures, as well as various carbon tax instruments. • Develop skills in reading and writing about technical statutory language and tax rules and regulations. Prerequisite: Enrollment in Tax LLM or Basic Federal Income Tax

Catalog Number: TAXLAW 635

Course History

Spring 2024
Title: Environmental Taxation
Section: 1     Credits: 2.0
Capacity: 25     Actual: 9