Introduction : a bird's-eye view of environmental taxation / Janet E. Milne -- The curious origins of the major U.S. tax incentives for oil and gas producers / George K. Yin -- Problems, policies, and politics of taxing energy in the U.S. / Michael Graetz -- The tax treatment of coal / Roberta...

This Article explores the relationship between taxes and inter-generational equity. At the outset, Part I of the Article provides an overview of sustainable inter-generational justice and tax policy. Part II then provides an overview of the U.S. tax system, deficits, and public debt. Part III...

This Article will argue that implementing a carbon tax in the United States will afford the best protection against climate change. Economists generally consider pollution taxes to be the "gold standard" of market-based instruments. Cap-and-trade systems are less effective and more complex to...

The “Green New Deal” (GND) resolution proposed in the United States Congress “recogniz[es] the duty of the Federal Government to create a Green New Deal.” The GND resolution presents several goals, including achieving “net- zero greenhouse gas emissions through a fair and just...