Water is essential for life. Inadequate potable water supplies lead to poverty, disease, starvation, and civil strife. Climate change is likely to put more pressure on the world’s supply of fresh water. Rising sea levels will introduce salt into some fresh water systems. As high mountain snow...

This article examines the tax treatment of Islamic mortgage alternatives and considers the cultural and constitutional implications of the tax treatment of mortgage debt. Islamic law cannot be separated from the religion of Islam, and one of the primary tenets of Islamic law is the prohibition...

Although the United States has not yet enacted comprehensive climate change legislation at the Federal level, federal tax laws affecting energy have significant climate change effects. At the regional level, several groups of States have joined together in climate change legislation. Most States...

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...

In a 2017 interview, Microsoft founder Bill Gates recommended taxing robots to slow the pace of automation. Funds raised could be used to retrain and financially support displaced workers. Up to 47 percent of U.S. jobs are at risk by advancements in artificial intelligence. Low-wage workers...

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...