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Environmental Tax Policy Institute

The Third Annual Global Conference

Issues, Experience and Potential

Friday, April 12 - Saturday, April 13, 2002
Woodstock, Vermont, USA

Overview of the Conference

The Environmental Tax Policy Institute at Vermont Law School sponsored and hosted the Third Annual Global Conference on Environmental Taxation on Friday, April 12, and Saturday, April 13, 2002 at the Woodstock Inn in Woodstock, Vermont, USA. The conference brought together people from 23 countries and a wide range of disciplines to discuss issues such as the economic and legal barriers to using environmental taxes, current data about the effectiveness of environmental taxes and case studies of various countries' experiences to date with environmental taxation.


The Conference Agenda

The conference focused on two critical issues in environmental taxation -- the legal limits on the power of governments around the world to use environmental taxes, and what experience can teach us about how and when to use environmental taxes. [more...]
  • The Limits on the Power of Governments to Use Environmental Taxation. The first day of the conference focused on legal constraints on governments' power to enact environmental taxes, such as constitutional limitations, limits inherent in international governmental alliances such as the European Union, restraints imposed by trade agreements, and the role of border adjustments for environmental taxes in complying with trade agreements. These legal limits play a fundamental role in defining the potential to the use of environmental taxation.
  • What Experience Teaches about the Use of Environmental Taxation. During the second day, participants examined the experiences that a broad range of countries have had with environmental taxes. Panels and discussions focused on evidence of the effectiveness of environmental taxes, analyses of when taxation is the best instrument for achieving environmental goals, issues in drafting and administration, the politics of enacting environmental taxes, and case studies of recent innovations. This information can help build a stronger foundation for the future use of environmental taxes.

Who Attended

Speakers and participants who are interested in environmental taxation came to the conference from 22 countries around the world and from a broad range of disciplines -- governmental officials worldwide, professors of taxation, accounting, economics and environment from major universities, attorneys, and leaders of non-profit organizations.

A Sample of the Speakers

Speakers during the plenary sessions included: United States Senator James M. Jeffords, who chairs the United Senate Environment and Public Works Committee; Prof. Daniel Esty, Director of the Center for Environmental Law and Policy at Yale University; Prof. Dr. Rainer Prokisch from the University of Maastricht's Institute of Tax Law; Prof. Robert Stavins, Director of the Environmental Economics Program at Harvard University's John F. Kennedy School of Government; Hans Vos, Project Manager for Economic Integration at the European Environment Agency; Mikael Skou Anderson, Director of the Environmental Economics Unit of the National Environmental Research Institute in Denmark; and Prof. Lin-Heng Lye, Deputy Director of the Asia-Pacific Center of Environmental Law at the National University of Singapore. Over 40 other specialists in environmental taxation presented papers during the numerous concurrent sessions. [More...]

Conference Papers

Abstracts of the papers presented are available this website [more info...]. Many papers presented at the conference will be published by CCH Incorporated in the second volume of Critical Issues in International Environmental Taxation: Insights and Analysis for Achieving Environmental Goals Through Tax Policy in early 2002. Information about the Critical Issues series is available at

The Conference Location

The conference was held at the Woodstock Inn in Woodstock, Vermont, a lovely Vermont village.

Previous Conferences

The 2002 conference is the third in an annual series of global conferences. The first conference was held in Cleveland, Ohio, USA in April 2000, and the second in Vancouver, Canada in 2001.

Future Conferences

The 2003 conference will be held in Sydney, Australia, on June 5-7, 2003. Information is available at The conference will be held in Pavia, Italy, in 2004 and Leuven, Belgium, in 2005.

For More Information

Please contact Prof. Janet Milne, Director of the Environmental Tax Policy Institute at Vermont Law School, Chelsea St., South Royalton, Vermont USA 05068, by telephone at (802) 763-8303 ext. 1266 or by email at

Current Projects That Might Interest You

Click here for more information on:The Upcoming Fourth Annual Global Conference on Environmental Taxation in June, 2003 - Register Now!
The Environmental Tax Bibliography