​​​​Vermont Law School's Environmental Tax Policy Institute analyzes the ways in which taxation can be used to address environmental problems. By serving as a resource for the public and private sectors, non-governmental organizations, the press and academia, the Institute seeks to better inform the public policy debate about the role of environmental taxes at the local, state and federal levels.

Annual Global Conference​

The 15th Global Conference on Environmental Taxation

When: September 24-26, 2014
Where: Copenhagen, Denmark

The theme of the 15th Conference on Environmental Taxation is “environmental taxation and emissions trading in an era of climate change.” For details about the conference, including the call for papers, click here.

This year’s conference is hosted by Aarhus University. Selected papers from the conference will be published by Edward Elgar in Volume XV of Critical Issues in Environmental Taxation.

For information on previous conferences, click here.​​

Critical Issues in Environmental Taxation

Volumes ​I through IX

The Global Conferences on Environmental Taxation yield numerous papers on environmental taxation, written by environmental tax specialists around the world. Selected, peer-reviewed papers are published in the book series, Critical Issues in Environmental Taxation, now published by Edward Elgar. The Environmental Tax Policy Institute’s Director, Professor Janet Milne, is a co-editor of the series.

The two most recent volumes, Volumes XI and XII, were published in 2012. Volume XI, Carbon Pricing, Growth and the Environment, addresses a variety of issues relating to pricing fossil fuels, including the role of emissions trading schemes. Volume XII, Green Taxation and Environmental Sustainability, considers how tax systems affect transportation, renewable energy, nuclear power and waste management, as well as measures to evaluate the greenness of tax system. Volume XIII will be published in Fall 2013.

Links to the each volume are provided below.

Green Taxation and Environmental Sustainability, Critical Issues in Environmental Taxation, Vol. XII (Larry Kreiser et al., eds. 2012).

Carbon Pricing, Growth and the Environment, Critical Issues in Environmental Taxation, Vol. XI (Larry Kreiser et al., eds. 2012).

Environmental Taxation and Climate Change, Critical Issues in Environmental Taxation, Vol. X (Larry Kreiser et al., eds. 2011).

Environmental Taxation in China and Asia-Pacific, Critical Issues in Environmental Taxation, Vol. IX (Larry Kreiser et al., eds. 2011).

Publications

Co-editor, Critical Issues in Environmental Taxation: International and Comparative Perspectives (Volumes I through VI), published by Oxford University Press.

The Reality of Carbon Taxes in the 21st Century (2009), a publication of the Environmental Tax Policy Institute containing four articles by international environmental tax specialists

Carbon Taxes in the United States, The Context for the Future, 10 Vermont Journal of Environmental Law 1 (2009).

From Simple Concept to Complex Reality: US Tax Incentives to Reduce Household Use of Fossil Fuels, in Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. VI (Jacqueline Cottrell et al., ed., 2009)

New Instruments on Old Turf: The Institutional Challenges of Environmental Taxation, in Critical Issues in Environmental Taxation, International and Comparative Perspectives, Vol. V (Nathalie Chalifour et al., eds., 2008).

Green Taxes and Climate Change: Theory and Reality, in CESifo Dice Report (CESifo, 2007).

Violating the Polluter-Pays Principle?: Two Case Studies of United States Tax Incentives for Alternative Energy, in Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. IV (Kurt Deketelaere et al., eds., 2006).

The American Love Affair with the Car: The Mixed Beats of Taxation’s Background Music, in Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. III (Alberto Cavaliere et al., eds., 2006).

Harnessing the Wind: Taxation as a Strand in the Reins, in Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. II (Hope Ashiabor, et al., eds., 2004).

Taxations and Timber: An Inventory of State Tax Provisions in Maine, New Hampshire and Vermont (pdf) (Janet Milne, 2004)

Environmental Taxation: Why Theory Matters, in Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. I (Richmond Law & Tax 2003).

What Has the United States Done? An Inventory of Federal Environmental Taxes, in Critical Issues in International Environmental Taxation (CCH Incorporated 2002).

Timber and Taxes

The Environmental Tax Policy Institute's Director, Janet Milne, has prepared a report for the Friends of the Earth on how tax provisions in three New England states—Maine, New Hampshire, and Vermont—affect forestlands and the timber products industry. Focusing on provisions targeted specifically to forestlands and the timber industry, the report reviews the ways in which these three states have used their tax codes to try to influence decisions about the choice of forest management practices, the choice of practices in the timber products industry and, ultimately, the choice about whether to maintain the land as forestland.

Download the report (pdf)