Milnehttp://portal.vermontlaw.edu/Metacatalogs/Lists/People/DispForm.aspx?ID=40MilneJanet MilneProfessor of LawDirector, Environmental Tax Policy Institute<img alt="" src="http://www-assets.vermontlaw.edu/Assets/directories/people/Milne_Janet.jpg" style="BORDER:0px solid;" />JD, Georgetown University, 1981BA, Williams College, 1973802-831-1266<div>Professor Janet E. Milne is recognized internationally as an expert in environmental tax policies. The courses she has taught at Vermont Law School include Environmental Tax Policy, Income Tax, Land Use Law, Land and Takings, and Property.</div><div><br>After receiving her BA degree, magna cum laude, from Williams College in 1973, Professor Milne served as field director, then associate director, for the Maine Coast Heritage Trust, a land conservation organization. She received her JD degree in 1981, magna cum laude, from Georgetown University Law Center, where she served as lead case and notes editor of the <em>Georgetown Law Journal</em>. After clerking for the Honorable Frank M. Coffin, chief judge of the U.S. Court of Appeals for the First Circuit in Portland, Maine, she served as an attorney for The Washington Post. She subsequently was a tax attorney with the Washington law firm of Covington and Burling. She then became the legislative assistant to U.S. Sen. Lloyd Bentsen, handling tax, trade, and health care issues falling within the senator's jurisdiction as chair of the Senate Finance Committee.</div><div><br>Returning to New England, Professor Milne served as special counsel to Dartmouth Medical School from 1994 to 1999 and as consultant to the New Hampshire Charitable Foundation from 1995 to 2001. In 1995, she researched Germany's environmental taxes as a fellow of the American Council on Germany, and she joined the VLS faculty as a visiting professor. In 2000, she created the Environmental Tax Policy Institute, and in 2002 she organized and hosted the third annual Global Conference on Environmental Taxation. Under her leadership, the Environmental Tax Policy Institute has co-sponsored may of the subsequent Global Conferences. She has been a member of the American Bar Association Tax Section's Environmental Taxes Committee (now the Energy and Environmental Taxes Committee) since 1994 and was the committee's vice chair for important developments until 2007.</div>GP0|#ba6d469e-8295-4322-b545-6d3b9b38c368;L0|#0ba6d469e-8295-4322-b545-6d3b9b38c368|Climate Change;GTSet|#d472df4a-bfc1-44e1-aba0-d9d3ce47ddf9;GP0|#7b288510-dfd9-48e4-8172-9ce4e2902a86;L0|#07b288510-dfd9-48e4-8172-9ce4e2902a86|Land Use Law;GP0|#194e2e8f-62e9-4621-b333-9776eaa5c0e8;L0|#0194e2e8f-62e9-4621-b333-9776eaa5c0e8|Taxation and Tax PolicyGP0|#84094f35-8eaa-4481-b414-8bc4beec3f97;L0|#084094f35-8eaa-4481-b414-8bc4beec3f97|Faculty;GTSet|#f56df0fa-9bdb-4e22-abac-ddf5f696a71d;GPP|#d56ffc52-3a80-49e2-95fd-f49b2d4639a1<a href="http://www-assets.vermontlaw.edu/Assets/directories/FacultyDocuments/Milne_JanetCV.pdf"><img alt="" src="/_layouts/15/IMAGES/icpdf.png" />Curriculum Vitae</a>Climate Change: The Power of Taxes; Independent Research Project; Land Use Regulation; Land and the Law of Takings; Masters Externship

Biography

Biography

Publications

Publications

Books

    Chapters

      Articles

        Commentary

            Other

               

               

              Energy Tax Incentives in the United States: A Comparative Perspective on State Aid​Energy Tax Incentives in the United States: A Comparative Perspective on State Aid​<div class="ExternalClassA83FF619188B4D0B8A76A6F455DBB6EC"><p>​"Energy Tax Incentives in the United States: A Comparative Perspective on State Aid​," <em>European State Aid Law Quarterly</em>, January 7, 2017.</p></div>http://estal.lexxion.eu/article/ESTAL/2017/1/73612Publication
              Washington State’s Referendum on a Carbon Tax​Washington State’s Referendum on a Carbon Tax​<div class="ExternalClass61F9F08B3F2C4874A44EB9364FBE3B0A"><div>​​Letter to the Editor, "Washington State’s Referendum on a Carbon Tax​," <em>The New York Times</em>, November 1, 2016.</div></div>https://www.nytimes.com/2016/11/01/opinion/washington-states-referendum-on-a-carbon-tax.html3552Publication
              Market Instruments and the Protection of Natural ResourcesMarket Instruments and the Protection of Natural Resources<div class="ExternalClassC7BDA62C8AD1407C986A951BE47A48B6"><p>​​Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XVIII: MARKET INSTRUMENTS AND THE PROTECTION OF NATURAL RESOURCES,​ (Edward Elgar 2016)​</p></div>3530Publication
              Green Fiscal Reform for a Sustainable FutureGreen Fiscal Reform for a Sustainable Future<div class="ExternalClass67E9D72613D647D28EDEDD4366DD3D8C"><div>​Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XVII:GREEN FISCAL REFORM FOR A SUSTAINABLE FUTURE​ (N. Stoianoff et al., eds., Edward Elgar 2016)</div></div>3529Publication
              Protecting Vermont's Perpetual Conservation EasementsProtecting Vermont's Perpetual Conservation Easements<div class="ExternalClass462F32F5FD5142828FC30DEAFA16F019"><div>​with John Echeverria, "Protecting Vermont's Perpetual Conservation Easements," VTDigger.com​, December 6, 2016.​</div></div>http://vtdigger.org/2015/12/06/john-echeverria-janet-milne-protecting-vermonts-perpetual-conservation-easements/3447Publication
              Energy Tax Incentives: The United States PerspectivesEnergy Tax Incentives: The United States Perspectives<div class="ExternalClassB5EFCB06481D40CC929C9A82B3604D04"><div><em>​​Energy Tax Incentives: The United States Perspectives, International Bureau of Fiscal Documentation</em> (Amsterdam), (forthcoming 2015).</div></div>3423Publication
              Energy Tax Incentives: The United States PerspectivesEnergy Tax Incentives: The United States Perspectives<div class="ExternalClass6E6F250BC6D04B3A8319176B52C03DC6"><p>​Author, ENERGY TAX INCENTIVES: THE UNITED STATES PERSPECTIVES, (Intern​ational Bureau of Fiscal Documentation, Amsterdam, forthcoming 2015).</p></div>3307Publication
              Storms Ahead: Climate Change Adaption Calls for Resilient Funding​Storms Ahead: Climate Change Adaption Calls for Resilient Funding​<div class="ExternalClassAAFC10DCF2B14550A3BBF00F42A89A9A"><div><em>​​Storms Ahead: Climate Change Adaption Calls for Resilient Funding​</em>, 39 Vt. L. Rev. 819 (2015) ​</div></div>http://lawreview.vermontlaw.edu/files/2015/05/39-4-03_Milne.pdf3306Publication
              Taxation’s Troubling ToxicityTaxation’s Troubling Toxicity<div class="ExternalClassE6A4079926154F9A9EA2888A21600316"><p>​​Janet Milne and Jack Miller, Taxation’s Troubling Toxicity, 5 Oñati Socio-Legal Series 162 (2015).</p></div>http://ssrn.com/abstract=25542663299Publication
              Environmental Pricing: Studies in Policy Choices and InteractionsEnvironmental Pricing: Studies in Policy Choices and Interactions<div class="ExternalClass76CD25B5D2B046FCA005A52AAF85198A"><p>​Co-editor, ENVIRONMENTAL PRICING: STUDIES IN POLICY CHOICES AND INTERACTIONS (L. Kreiser et al., eds., 2015).</p></div>3285Publication
              Carbon Pricing: Design, Experiences and IssueCarbon Pricing: Design, Experiences and Issue<div class="ExternalClass602BDB7839F449F2AF0521EA9397DA07"><p>​Co-editor, ​CARBON PRICING: DESIGN, EXPERIENCES, AND ISSUE (L. Kreiser et al., eds., 2015)</p></div>3284Publication
              The Handbook of Research on Environmental TaxationThe Handbook of Research on Environmental Taxation<div class="ExternalClass665F9AAAF4DD47A184953DAF10023A28"><p>Co-editor, HANDBOOK OF RESEARCH ON ENVIRONMENTAL TAXATION, (J. Milne and M. Andersen, eds., Edward Elgar, Paperback, 2014.​)</p></div>3226Publication
              The Landowner’s Options: A Guide To The Voluntary Protection Of LandThe Landowner’s Options: A Guide To The Voluntary Protection Of Land<div class="ExternalClassB2B8879D99764D5C97E426593DF75AF3"> ​Maine State Planning Office, ​<em>The Landowner’s Options: A Guide To The Voluntary Protection Of Land</em> (3d ed. 1985) (1977) (republished in <em>Land-Saving Action</em> (1984)).​ </div>1406Publication
              Environmental Taxes in New England: An Inventory of Environmental Tax and Fee Mechanisms Enacted by the New England States and New YorkEnvironmental Taxes in New England: An Inventory of Environmental Tax and Fee Mechanisms Enacted by the New England States and New York<div class="ExternalClassB33636281BE14D59A6C3CC7292E7E8FC"> <em>Environmental Taxes in New England: An Inventory of Environmental Tax and Fee Mechanisms Enacted by the New England States and New York</em>, Environmental Law Center, Vermont Law School, Fall 1996.​​ </div>1405Publication
              Environmental Taxes: An Introductory PrimerEnvironmental Taxes: An Introductory Primer<div class="ExternalClassBF296643CA8C4657AD5715016CBDD6D6"> <em>Environmental Taxes: An Introductory Primer</em> (Apr. 1996) (background paper distributed in unpublished form).​​ </div>1404Publication
              Exploring the Potential Role of State Taxation in Reducing the Flow of Nutrients from Nonpoint Sources into the Waters of New England and New YorkExploring the Potential Role of State Taxation in Reducing the Flow of Nutrients from Nonpoint Sources into the Waters of New England and New York<div class="ExternalClass88EBD536AD254EB694C8B21117F747CE"> <em>Exploring the Potential Role of State Taxation in Reducing the Flow of Nutrients from Nonpoint Sources into the Waters of New England and New York</em> (Apr. 1996) (discussion paper distributed in unpublished form).​ </div>1403Publication
              Charitable Giving and Volunteering in New Hampshire: A Biennial ReportCharitable Giving and Volunteering in New Hampshire: A Biennial Report<div class="ExternalClass5D07ACBD3E8D42A392728F6FA122F502"> Principal Researcher, <em>Charitable Giving and Volunteering in New Hampshire: A Biennial Report</em> by the Commission on Charitable Giving and Volunteerism in New Hampshire (NH Charitable Found., Concord, NH 1997). </div>1402Publication
              The Taxpayer Relief Act of 1997The Taxpayer Relief Act of 1997<div class="ExternalClass7A5FF05F534A460A9059E64B02AC25FC"> ​Contributor, <em>The Taxpayer Relief Act of 1997</em> (A.B.A. Sec. Tax. & A.L.I. 1998).​ </div>1401Publication
              Charitable Giving and Volunteering in New Hampshire: A Biennial ReportCharitable Giving and Volunteering in New Hampshire: A Biennial Report<div class="ExternalClass5B3FC57BF02C40828EE618CA74B0EF63"> ​Principal Researcher, <em>Charitable Giving and Volunteering in New Hampshire: A Biennial Report</em> by the Commission on Charitable Giving and Volunteerism in New Hampshire (NH Charitable Found., Concord, NH 1999). </div>1400Publication
              Giving USA: East North Central RegionGiving USA: East North Central Region<div class="ExternalClass176A4575AF1B40D5A0280D47E712983C"><p>​Principal Researcher, <em>Giving USA: East North Central Region</em>, Am. Ass’n. Fund-Raising Couns. Tr. for Philanthropy (Indianapolis, Ind. 2000).​</p></div>1399Publication
              Environmental Tax Reform: Using the Tax System to Protect the Environment and Promote EmploymentEnvironmental Tax Reform: Using the Tax System to Protect the Environment and Promote Employment<div class="ExternalClassBD4ECBF90F28490CB1B35AE84666D246"> Co-author, <em>Environmental Tax Reform: Using the Tax System to Protect the Environment and Promote Employment</em>  (Austl. Inst. 2000).​ </div>1398Publication
              An Introduction to Green Taxes: How Government Can Use Taxation for Environmental ProtectionAn Introduction to Green Taxes: How Government Can Use Taxation for Environmental Protection<div class="ExternalClass0908B6AB4A4040C0A4867B907ADF4DF9"> ​<em>An Introduction to Green Taxes: How Government Can Use Taxation for Environmental Protection</em> (Vermont Fair Tax Coalition 2001).​ </div>1397Publication
              CRITICAL ISSUES IN INTERNATIONAL ENVIRONMENTAL TAXATIONCRITICAL ISSUES IN INTERNATIONAL ENVIRONMENTAL TAXATION<div class="ExternalClass1BF14A0C7E9F401DA1A97474371DB328"> ​Associate Editor, CRITICAL ISSUES IN INTERNATIONAL ENVIRONMENTAL TAXATION (CCH Incorporated 2002).​ </div>1396Publication
              The Big Box Challenge, Small Town America in an Era of Big Box StoresThe Big Box Challenge, Small Town America in an Era of Big Box Stores<div class="ExternalClass685E7DE5716B4078829E065B8AD721BC"> Foreword, THE BIG BOX CHALLENGE, SMALL TOWN AMERICA IN AN ERA OF BIG BOX STORES, (Vt. J. Envtl. Law, 2005).​ </div>1395Publication
              CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOLS. I, II, III: INTERNATIONAL AND COMPARATIVE PERSPECTIVESCRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOLS. I, II, III: INTERNATIONAL AND COMPARATIVE PERSPECTIVES<div class="ExternalClassA68DC985CC3E4FC594F4EE6B99BAD5BA"> ​Co-Editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOLS. I, II, III: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, ​(Richmond Law & Tax 2003, 2004, 2006, 2007, 2008).​ </div>1394Publication
              Book Reviews: Environmental Taxation in Practice and Environmental Tax Law: Policy, Context, and PracticeBook Reviews: Environmental Taxation in Practice and Environmental Tax Law: Policy, Context, and Practice<div class="ExternalClass99CB2512E66D4BCAAA9CE9BDC439DE4F"> ​Book Reviews of <em>Environmental Taxation in Practice</em> (Ashgate 2006) and <em>Environmental Tax Law: Policy, Context, and Practice</em> (Ashgate 2006), British Tax Review No. 1, at 96-98 (2007). </div>1393Publication
              Mountain Resorts: Ecology and the LawMountain Resorts: Ecology and the Law<div class="ExternalClassFA86B0F1AEAB4A4FBCA5F091A553B50B"> ​Lead Editor, MOUNTAIN RESORTS: ECOLOGY AND THE LAW, (2008).​ </div>1392Publication
              We shouldn't assume that carbon taxes are less feasible than cap-and-tradeWe shouldn't assume that carbon taxes are less feasible than cap-and-trade<div class="ExternalClass81BEA616C3FC4C4E98EC852898BCBDC1"> <em>We shouldn't assume that carbon taxes are less feasible than cap-and-trade</em>, in CARBON TAX VS. CAP-AND-TRADE, Bulletin of the Atomic Scientists, October 2008.​ </div>1391Publication
              Timber Taxes: A Critique of the Northern Forest Lands Council's Tax RecommendationsTimber Taxes: A Critique of the Northern Forest Lands Council's Tax Recommendations<div class="ExternalClass8A12D84139594F10BA5929C0A6A3C4E9"> ​<em>Timber Taxes: A Critique of the Northern Forest Lands Council's Tax Recommendations</em>, 19 Vt. L. Rev. 423 (1995).​ </div>1390Publication
              Book Review: The European Carbon Tax: An Economic AssessmentBook Review: The European Carbon Tax: An Economic Assessment<div class="ExternalClassE0AC7ED35A784948B211809F30406F08"> ​Book Review, 7 Int'l Envtl. Aff. 94 (1995) (reviewing Carlo Carraro & Domenico Siniscalco, <em>The European Carbon Tax: An Economic Assessment</em> (1993)). </div>1389Publication
              Book Review: Green Budget Reform: An International Casebook of Leading PracticesBook Review: Green Budget Reform: An International Casebook of Leading Practices<div class="ExternalClass1A8B3E266F3D4163BBB3F738EE7CF4CD"> ​Book Review, 8 Int'l Envtl. Aff. 363 (1996) (reviewing Stefan Barg, Robert Gale, & Alexander Gillies, <em>Green Budget Reform: An International Casebook of Leading Practices</em> (1995)). </div>1388Publication
              Environmental TaxesEnvironmental Taxes<div class="ExternalClass49A9C1A91F2A42BE8FF64CBCF888CD26"> <em>Environmental Taxes</em>, 52 Tax Law. 1041 (1999).​​ </div>1387Publication
              Environmental TaxesEnvironmental Taxes<div class="ExternalClass3EA4A3D7B0A24E46A5CFAE36F9421264"> <em>Environmental Taxes</em>, 53 Tax Law. 1073 (2000).​ </div>1386Publication
              Environmental TaxesEnvironmental Taxes<div class="ExternalClass30789153464B4AC5BD6BE0B44FBC88F8"> <em>Environmental Taxes</em>, 54 Tax Law. 987 (2001).​ </div>1385Publication
              Mountain Resorts: Ecology, Economics and the LawMountain Resorts: Ecology, Economics and the Law<div class="ExternalClassA278EB73EAA940A3BDD8A5735A971D77"> <em>Mountain Resorts: Ecology, Economics and the Law</em>, 26 Vt. L. Rev. 509 (2002).​ </div>1384Publication
              Energy and Environmental TaxesEnergy and Environmental Taxes<div class="ExternalClassE342E954D9264C31847833A9EE24A5BB"><p>​With Stephen G. Dollinger, <em>Energy and Environmental Taxes</em>, 55 Tax Law. 1143 (2002) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).</p></div>1383Publication
              Energy and Environmental TaxesEnergy and Environmental Taxes<div class="ExternalClassE9C695394E0B4B169E0B9A0C6ECE73B3"> ​With Robert M. Gordon, <em>Energy and Environmental Taxes</em>, 56 Tax Law. 1043 (2003) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).​ </div>1382Publication
              Energy and Environmental TaxesEnergy and Environmental Taxes<div class="ExternalClass795F90631AEE4E4198345960D48EB32B"> ​With Stephen A. Lee, <em>Energy and Environmental Taxes</em>, 57 Tax Law. 1053 (2004) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).​ </div>1381Publication
              Energy and Environmental TaxesEnergy and Environmental Taxes<div class="ExternalClassA8D6801A0A194F89BDC7B2E88FFCA3DD"> With Stephen A. Lee, <em>Energy and Environmental Taxes</em>, 58 Tax Law. 1077 (2005) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).​ </div>1380Publication
              Green Taxes and Climate Change: Theory and RealityGreen Taxes and Climate Change: Theory and Reality<div class="ExternalClassFFCD769BF2BC43A886B6D27017D137C0"> <em>Green Taxes and Climate Change: Theory and Reality</em>, in Cesifo Dice Report, Vol 5, No. 4 (2007).​ </div>1379Publication
              Carbon Taxes in the United States: The Context for the FutureCarbon Taxes in the United States: The Context for the Future<div class="ExternalClass61130B7946774363B3C9172D2A5C6F11"><p>​Janet E. Milne, <em>Carbon Taxes in the United States: The Context for the Future</em>, 10 Vt. J. Envtl. L. 1 (2008) (also reprinted in The Reality of Carbon Taxes in the 21<sup><font size="2">st</font></sup> Century 1 (2009)).</p></div>1378Publication
              Watersheds: Runoff from the Tax CodeWatersheds: Runoff from the Tax Code<div class="ExternalClassA1CEDEFA200F44FCA48E3A1E6EB28C9A"> ​<em>Watersheds: Runoff from the Tax Code</em>, 34 VT. L. REV. __​ (2010). </div>1377Publication
              Earmarking for Environmental Damage: From Oil Spills to Climate ChangeEarmarking for Environmental Damage: From Oil Spills to Climate Change<div class="ExternalClass890FE5D901EF4B07BB6FFD4159A0D642"><em>​Earmarking for Environmental Damage: From Oil Spills to Climate Change</em>​, 41 ENVTL. L. REP. 10334 (2011). </div>1376Publication
              Environmental Taxation in the United States: The Long ViewEnvironmental Taxation in the United States: The Long View<div class="ExternalClassC6FF78ADABDA484CB37CBA9F100C22DD"> <em>​Environmental Taxation in the United States: The Long View</em>, 15 LEWIS & CLARK L. REV. 417 (2011).​ </div>1375Publication
              The U.S. Supreme Court Opens a Door: Expanded Opportunities for Environmental TaxesThe U.S. Supreme Court Opens a Door: Expanded Opportunities for Environmental Taxes<div class="ExternalClassC20B0FC180A445FAAED260CC8A176BE6"> <em>The U.S. Supreme Court Opens a Door: Expanded Opportunities for Environmental Taxes</em>, Environmental Law Institute, 2013.​ </div>1374Publication
              The Disclosure Debates: Setting the SceneThe Disclosure Debates: Setting the Scene<div class="ExternalClass0A61A984C20F4BA8BA48341D6632B5E5"> ​<em>The Disclosure Debates: Setting the Scene,</em> 38 VERMONT LAW REVIEW 4 ​(Summer 2014). </div>1373Publication
              The Comparative Economics of Residential Development and Open SpaceThe Comparative Economics of Residential Development and Open Space<div class="ExternalClassA15BA4074F814ECD9680A83196C346DA"> With Robert Doucette et al., THE COMPARATIVE ECONOMICS OF RESIDENTIAL DEVELOPMENT AND OPEN SPACE, (University of Maine 1977).​ </div>1372Publication
              What Has the United States Done? An Inventory of Federal Environmental TaxesWhat Has the United States Done? An Inventory of Federal Environmental Taxes<div class="ExternalClass7CE6A5BB0EA14F57AEAB94B6CFA6235B"> <em>What Has the United States Done? An Inventory of Federal Environmental Taxes</em>, in CRITICAL ISSUES IN ENVIRONMENTAL TAXATION (CCH Incorporated 2002).​ </div>1371Publication
              Mountain Resorts: Ecology and the LawMountain Resorts: Ecology and the Law<div class="ExternalClassB9F9470EB2BA494EB5E7E540191773B7"> ​Contributing author and associate editor with Julia LeMense Huff and Eric Miller, MOUNTAIN RESORTS: ECOLOGY AND THE LAW, (Ashgate, 2003).​ </div>1370Publication
              Environmental Taxation: Why Theory MattersEnvironmental Taxation: Why Theory Matters<div class="ExternalClassDB7DC0E41556438EB6181DDB3DFF0317"> <em>Environmental Taxation: Why Theory Matters</em>, in CRITICAL ISSUES IN ENVIRONMENTAL TAXATION: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, VOL. I (Richmond Law & Tax 2003).​ </div>1369Publication

              Presentations

              Presentations

               

               

              Environmental Taxation in the United States: Retrospective and Prospective Environmental Taxation in the United States: Retrospective and Prospective 12Presentation
              Understanding Environmental Taxation: Conceptual Issues in a Global WorldUnderstanding Environmental Taxation: Conceptual Issues in a Global World<div class="ExternalClass23860B4955D646319F45F0C038359159"> ​"Understanding Environmental Taxation: Conceptual Issues in a Global World", Keynote Speaker, Conference on State Aid, Taxation and Sustainable Growth: Beyond 2020, Aarhus, Denmark, Oct. 31, 2013.​ </div>1270Presentation
              Environmental Taxation: Wrestling with TheoryEnvironmental Taxation: Wrestling with Theory<div class="ExternalClassC72FD780A5D045F78FA5F3F3C667ADFC"> ​"Environmental Taxation: Wrestling with Theory", Keynote Speaker, 14th Global Conference on Environmental Taxation, Kyoto, Japan, Oct. 19, 2013.​​ </div>1271Presentation
              Carbon Taxes: A Path Forward?Carbon Taxes: A Path Forward?<div class="ExternalClass97C98E533D9B4245AD5590FFF366F399"> ​"Carbon Taxes: A Path Forward?", Dartmouth College lecture series, Leading Voices in Energy, Sustainability and Security, Hanover, NH, Aug. 1, 2013.​ </div>1272Presentation
              Taxation's Troubling ToxicityTaxation's Troubling Toxicity<div class="ExternalClass93996BECDF2447429BE77DF46A201A9A"> ​"Taxation's Troubling Toxicity," Workshop on Indignation, Socio-economic Inequality and the Role of Law, International Institute for the Sociology of Law, Onãti, Spain, May 30, 2013 (organized by Jane Glenn, McGill University Faculty of Law).​ </div>1273Presentation
              Environmental Taxation: Exploring the Legal and Policy NichesEnvironmental Taxation: Exploring the Legal and Policy Niches<div class="ExternalClassF45166A1A9B54BDFBCD4774817D7524D"> "Environmental Taxation: Exploring the Legal and Policy Niches," Duke Law School's Tax Policy Seminar, April 10, 2013.​ </div>1274Presentation
              Carbon Taxes: International ExperiencesCarbon Taxes: International Experiences<div class="ExternalClassF3BF814786BA4B04A9757F90DA2089A6"> ​"Carbon Taxes: International Experiences," Way Forward Climate Change Solutions Conference, Union of Concerned Scientists, Concord, NH, Feb. 25, 2013.​ </div>1275Presentation
              Energy Taxes in Fiscally Challenged PoliticsEnergy Taxes in Fiscally Challenged Politics<div class="ExternalClass3513D8A3DF914CFE8BF5D5952B1BE4C3"> ​Panelist, "Energy Taxes in Fiscally Challenged Politics," 4th Annual Biophysical Economics Conference, University of Vermont Gund Institute for Ecological Economics, Burlington, Vermont, Oct. 26, 2012.​ </div>1276Presentation
              The Supreme Court Opens a New Door: Expanded Opportunities for Environmental TaxesThe Supreme Court Opens a New Door: Expanded Opportunities for Environmental Taxes<div class="ExternalClass87E03B7801F54C2EA1A74A3225E1343C"> ​"The Supreme Court Opens a New Door: Expanded Opportunities for Environmental Taxes," 13th Global Conference on Environmental Taxation, Vancouver, Canada, Sept. 21, 2012.​ </div>1277Presentation
              The Road Less Traveled: Exploring Niche Tax PracticesThe Road Less Traveled: Exploring Niche Tax Practices<div class="ExternalClass1B75CE6D6B4D4F93B8F9319BF6D6891E"> ​Panel discussion, "The Road Less Traveled: Exploring Niche Tax Practices," Diversity Committee of the ABA Tax Section, Washington, D.C., May 11, 2012.​ </div>1278Presentation
              The Treasures and Traps of the LawThe Treasures and Traps of the Law<div class="ExternalClass6C2755BF85114EE2B73F0679D394B908"> ​Lecture, "The Treasures and Traps of the Law," Landscape Studies Program's Lecture Series, Smith College, Northampton, Massachusetts, April 2, 2012.​ </div>1279Presentation
              Electric Vehicles: Plugging into the Tax CodeElectric Vehicles: Plugging into the Tax Code<div class="ExternalClass35874D15BD824D498827847904CFC6E4"> ​"Electric Vehicles: Plugging into the Tax Code," 12th Global Conference on Environmental Taxation, Madrid, Spain, Oct. 20, 2011.​ </div>1280Presentation
              Using Taxation to Promote Environmental Protection and Sustainability: A U.S. PerspectiveUsing Taxation to Promote Environmental Protection and Sustainability: A U.S. Perspective<div class="ExternalClass1110F3FFE0804CF5AB639965F915CA5A"> Roundtable presentation, "Using Taxation to Promote Environmental Protection and Sustainability: A U.S. Perspective," at the Foundation for Research in Law and Business in Madrid, Spain, Oct. 19, 2011.​ </div>1281Presentation
              British Columbia's Carbon TaxBritish Columbia's Carbon Tax<div class="ExternalClass3A57C6C50CB64921BB403DA79B49AA1D"> "British Columbia's Carbon Tax," Pricing Carbon Conference, Wesleyan University, Nov. 20, 2010.​ </div>1282Presentation
              Environmental Taxation in the United States: Retrospective and ProspectiveEnvironmental Taxation in the United States: Retrospective and Prospective<div class="ExternalClassA7B6A83A24C343E5B9627F73C06EF6BC"> ​"Environmental Taxation in the United States: Retrospective and Prospective"<br>Conference on Green Taxation in East Asia: Problems and Prospects, Hong Kong, Jan. 29, 2010.​ </div>1283Presentation
              A Dark Recession, Green Economy and Red Ink: Climate Change Tax Incentives in the US Stimulus LegislationA Dark Recession, Green Economy and Red Ink: Climate Change Tax Incentives in the US Stimulus Legislation<div class="ExternalClassB5B09CC5BE6E44A09861DD669D0158E2"> ​"A Dark Recession, Green Economy and Red Ink: Climate Change Tax Incentives in the US Stimulus Legislation" Tenth Global Conference on Environmental Taxation, Lisbon, Portugal, Sept. 25, 2009.​ </div>1284Presentation
              Climate Change Tax Incentives in the U.S. Tax Code: A Tax Expenditure Microcosm with Environmental DimensionsClimate Change Tax Incentives in the U.S. Tax Code: A Tax Expenditure Microcosm with Environmental Dimensions<div class="ExternalClassFF54614C45F949B2862290D289DE63AE"> "Climate Change Tax Incentives in the U.S. Tax Code: A Tax Expenditure Microcosm with Environmental Dimensions," Conference on Tax Expenditures and Public Policy in Comparative Perspective, Toronto, Canada, Sept. 12, 2009.​ </div>1285Presentation
              Panelist, Briefing United States Senate Staff on Carbon TaxesPanelist, Briefing United States Senate Staff on Carbon Taxes<div class="ExternalClass762AE1435012450DAD7737636392534B"><p>​Panelist, Briefing United States Senate Staff on Carbon Taxes, July 13, 2009.</p></div>1286Presentation
              Plenary Session III, Ninth Annual Global Conference on Environmental TaxationPlenary Session III, Ninth Annual Global Conference on Environmental Taxation<div class="ExternalClass5E8AF92DDE8C4A039C8154FDBD6EB119"> Chair, Plenary Session III, Ninth Annual Global Conference on Environmental Taxation, Singapore, November 5, 2008.​ </div>1287Presentation
              Urban Emissions: The Burdens and Risks of Market-based AdministrationUrban Emissions: The Burdens and Risks of Market-based Administration<div class="ExternalClass79B4C85E920544DFA9B85C474ABAAA78"> "Urban Emissions: The Burdens and Risks of Market-based Administration" (Plenary Session I) Ninth Annual Global Conference on Environmental Taxation, Singapore, November 4, 2008.​ </div>1288Presentation
              From Simple Theory to Complex Reality: Designing Tax Incentives to Reduce Household Use of Fossil FuelsFrom Simple Theory to Complex Reality: Designing Tax Incentives to Reduce Household Use of Fossil Fuels<div class="ExternalClass53F363B9FF884B078DB66BE82D338903"> "From Simple Theory to Complex Reality: Designing Tax Incentives to Reduce Household Use of Fossil Fuels," Eighth Annual Global Conference on Environmental Taxation, ​Munich, Germany, October 19, 2007. </div>1289Presentation
              The Particularities of Environmental Taxation in the United StatesThe Particularities of Environmental Taxation in the United States<div class="ExternalClass476B6D27C47C4A929405BF3AAAC6BD19"> "The Particularities of Environmental Taxation in the United States," European Commission's Brussels Tax Forum, Brussels, Belgium, March 20, 2007.​ </div>1290Presentation
              New Instruments on Old Turf: The Institutional Challenges of Environmental TaxationNew Instruments on Old Turf: The Institutional Challenges of Environmental Taxation<div class="ExternalClassC960E433704B4773B4ACE3FC33B2296B"> "New Instruments on Old Turf: The Institutional Challenges of Environmental Taxation," Seventh Annual Global Conference on Environmental Taxation, October 23, 2006.​ </div>1291Presentation
              Environmental TaxationEnvironmental Taxation<div class="ExternalClassF7E1A6F95F344387A404E778AC9B90D7"> ​<em>Environmental Taxation</em>, Environmental and Land Use Law Workshop, Georgetown University Law Center, Washington, D.C., October 16, 2006.​ </div>1292Presentation
              Tax Expenditures for New Forms of Energy: The Policy Challenges of Overlapping Regulatory and Tax RegimesTax Expenditures for New Forms of Energy: The Policy Challenges of Overlapping Regulatory and Tax Regimes<div class="ExternalClassB5B24F49D478429EBEBAB33C781C6C3D"> "Tax Expenditures for New Forms of Energy: The Policy Challenges of Overlapping Regulatory and Tax Regimes," The James Hausman Tax Law and Policy Workshop Series, University of Toronto, Toronto, February 8, 2006.​ </div>1293Presentation
              Improving the Environment But Violating the Polluter-Pays Principle? Case Studies in American Tax IncentivesImproving the Environment But Violating the Polluter-Pays Principle? Case Studies in American Tax Incentives<div class="ExternalClass910DCDADA4F844BCB120547F0825C733"> "Improving the Environment But Violating the Polluter-Pays Principle? Case Studies in American Tax Incentives," Sixth Annual Global Conference on Environmental Taxation, Leuven, Belgium, September 23, 2005.​ </div>1294Presentation
              Generating Power from Wind and Landfills: Case Studies in the Benefits and Barriers for Renewable EnergyGenerating Power from Wind and Landfills: Case Studies in the Benefits and Barriers for Renewable Energy<div class="ExternalClass3177B090C5C04D1AB4F3E4BDD9E32F9E"> "Generating Power from Wind and Landfills: Case Studies in the Benefits and Barriers for Renewable Energy," (co-moderator, panelist), Joint Fall Meeting of the ABA's Section on Taxation and the Section of Real Property, Probate and Trust Law (RPPT), October 1, 2004. The panel was presented at a joint session of the Energy and Environmental Taxes Committee of the Tax Section and the Environmental Committee of the RPPT Section.​ </div>1295Presentation
              The American Love Affair with the Car: The Mixed Beats of Taxation's Background MusicThe American Love Affair with the Car: The Mixed Beats of Taxation's Background Music<div class="ExternalClass077CA739A484413E90B8FE3217A92860"> "The American Love Affair with the Car: The Mixed Beats of Taxation's Background Music," (keynote presentation) Fifth Annual Global Conference on Environmental Taxation, Pavia, Italy, September 11, 2004.​ </div>1296Presentation
              Water and Taxation: Using Fiscal Instruments to Protect Drinking WaterWater and Taxation: Using Fiscal Instruments to Protect Drinking Water<div class="ExternalClass4F7B98A73E8A4F9BAE28DB6C902DC90D"> "Water and Taxation: Using Fiscal Instruments to Protect Drinking Water," Conference on Access to Water in the 21st Century, Mexico City, October 23, 2003.​ </div>1297Presentation
              Harnessing the Wind: The Role of Tax Incentives as a Strand in the ReinsHarnessing the Wind: The Role of Tax Incentives as a Strand in the Reins<div class="ExternalClass5A1E64439E6E462788B89B7A5ED38E6C"> "Harnessing the Wind: The Role of Tax Incentives as a Strand in the Reins," Fourth Annual Global Conference on Environmental Taxation, ​Sydney, Australia, June 7, 2003.​ </div>1298Presentation
              Landscape and the Law: The Visible Effects of the Invisible LawLandscape and the Law: The Visible Effects of the Invisible Law<div class="ExternalClass42C199CEA90148A4913B03F1C4B65C97"> "Landscape and the Law: The Visible Effects of the Invisible Law," Smith College, September 29, 2003.​ </div>1299Presentation
              Tax Shifting: Making It Financially Attractive to Do the Right ThingTax Shifting: Making It Financially Attractive to Do the Right Thing<div class="ExternalClass939641E604904782AB270FA6E96F8FE2"> "Tax Shifting: Making It Financially Attractive to Do the Right Thing," Annual Conference of the Northeast Sustainable Energy Association, Boston, Mass., March 14, 2003.​ </div>1300Presentation
              Ecological Tax ReformEcological Tax Reform<div class="ExternalClass44AA44DD9ECE4BD3B0DC0FA23D21622B"> ​<em>Ecological Tax Reform</em>, ​University of Vermont, February 13, 2003. </div>1301Presentation
              Sponsoring host and moderator, Third Annual Global Conference on Environmental TaxationSponsoring host and moderator, Third Annual Global Conference on Environmental Taxation<div class="ExternalClass7E63A1706DDA40C78B74005478CAA0A3"> Sponsoring host and moderator, Third Annual Global Conference on Environmental Taxation, Woodstock, Vermont, April 12-13, 2002.​ </div>1302Presentation
              Setting the SceneSetting the Scene<div class="ExternalClass349B509BDF6641809F1F7809F1335086"> "Setting the Scene," Conference on Mountain Resorts, Vermont Law School, November 6, 2001.​ </div>1303Presentation
              A Diagnosis of Federal Environmental Taxes: What Has the United State Done?A Diagnosis of Federal Environmental Taxes: What Has the United State Done?<div class="ExternalClassDEB7248CE9B8466DA57A8466EBA618BD"> <em>A Diagnosis of Federal Environmental Taxes: What Has the United State Done?</em> Second Global Conference on Environmental Taxation, ​Vancouver, April 2001. </div>1304Presentation
              Various Economic Theories of Environmental Taxation: Their Implications for Tax Design and Fiscal PoliticsVarious Economic Theories of Environmental Taxation: Their Implications for Tax Design and Fiscal Politics<div class="ExternalClassC22D52BD8A704D55B15B1B462F0C8814"> "Various Economic Theories of Environmental Taxation: Their Implications for Tax Design and Fiscal Politics," International Conference on Environmental Taxation Issues, Cleveland, Ohio, June 2000.​ </div>1307Presentation
              Roundtable on Environmental Income Tax IssuesRoundtable on Environmental Income Tax Issues<div class="ExternalClassE1EA779A518A4CF78467F2350349A0BA"> "Roundtable on Environmental Income Tax Issues," (moderator) Environmental Taxation Committee of the American Bar Association's Section of Taxation meeting, Washington, D.C., May 1999.​ </div>1318Presentation
              The Prospects for Tax Shifting in the United StatesThe Prospects for Tax Shifting in the United States<div class="ExternalClassBE1EC1F44A1D474493A47B2F483610FA"> "The Prospects for Tax Shifting in the United States," Ecological Tax Reform in an International Perspective conference, sponsored by the German Association for Ecological Tax Reform, Hamburg, Germany, March 1999.​ </div>1323Presentation
              Adaptation: Market Sector ResponsesAdaptation: Market Sector Responses<div class="ExternalClass2C9F950944704D41898E92ECD0AF95B7"><p>​Speaker, "Adaptation: Market Sector Responses," <em>Adaptive Planning for Flooding and Coastal Change in Virginia: Next Steps for the Commonwealth</em>​, William &  Mary Law School, Williamsburg, Virginia, December 5, 2014.</p></div>3225Presentation
              Energy Tax Incentives: The United States PerspectiveEnergy Tax Incentives: The United States Perspective<div class="ExternalClass75EA026C57AD4CA285871AD91DD00B51"><p>​Speaker via videoconference, <span style="color:#333333;font-family:museo-slab, serif;font-size:14.3999996185303px;line-height:25.9200000762939px;background-color:#ffffff;">"Energy Tax Incentives: The United States Perspective" </span><em style="box-sizing:border-box;line-height:25.9200000762939px;color:#333333;font-family:museo-slab, serif;font-size:14.3999996185303px;background-color:#ffffff;">Energy Taxation, Environmental Protection and State Aids: Tracing the Path from Divergence to Convergence,</em><span style="color:#333333;font-family:museo-slab, serif;font-size:14.3999996185303px;line-height:25.9200000762939px;background-color:#ffffff;"> CEU San Pablo University in Madrid, Spain, January 29, 2015.</span></p></div>3236Presentation
              Carbon Taxes 101Carbon Taxes 101<div class="ExternalClassB03077B113084D6781684CD6A3AC378C"><p>​Speaker, "Carbon Taxes 101," <em>Energy Independent Vermont Educational Forum</em>, Montshire Museum, Norwich, VT, March 5, 2015.</p></div>3251Presentation
              Carbon Taxes: Dirty Words, Good PolicyCarbon Taxes: Dirty Words, Good Policy<div class="ExternalClass5A2339425C004D63A98AEBAD3878F4E7"><p>​Lecturer, Carbon Taxes: Dirty Words, Good Policy, Yale Environmental Law Association, Yale Law School, February 25, 2015.</p></div>3298Presentation
              Carbon Taxes: International ExperiencesCarbon Taxes: International Experiences<div class="ExternalClassD9DF51149FED4FD189FBAF502438BD47"><p>Oral Testimony (by invitation), "Carbon Taxes: International Experiences," <em>Vermont House Committee on Natural Resources and Energy</em>​, Montpelier, VT, April 22, 2015.​​</p></div>3301Presentation
              The Role of the Polluter Pays Principle and Other Legal Principles in Energy TaxesThe Role of the Polluter Pays Principle and Other Legal Principles in Energy Taxes<div class="ExternalClass6737D75E1D3045648AE3248FD48BAEE3"><p>​Presenter, via Skype, "The Role of the Polluter Pays Principle and Other Legal Principles in Energy Taxes," Madrid, Spain, December 16, 2015.</p></div>3450Presentation
              Overview of Carbon Tax TheoryOverview of Carbon Tax Theory<div class="ExternalClass83466A7B3AE146C393F0E28158C184E6"><p>​Speaker, <em>State Aid, Taxation and the Energy Sector</em>, Copenhagen, Denmark, September 20, 2016.</p></div>3531Presentation
              Carbon Tax Choices: A Tale of Four StatesCarbon Tax Choices: A Tale of Four States<div class="ExternalClassDD0FA56C51C740008FE5BF0470EC0ECD"><p>​Presenter, "Carbon Tax Choices: A Tale of Four States," 17th Global Conference on Environmental Taxation, Groningen, The Netherlands, Groningen, The Netherlands.</p></div>3532Presentation
              Constitutional Competition Law and Energy Tax Incentives in the United States: A Comparison with the EU’s State Aid RulesConstitutional Competition Law and Energy Tax Incentives in the United States: A Comparison with the EU’s State Aid Rules<div class="ExternalClass933FC2C3B6E94553AA9D4AC0C4435CD0"><p>​Presenter, "Constitutional Competition Law and Energy Tax Incentives in the United States: A Comparison with the EU’s State Aid Rules," <em>17th Global Conference on Environmental Taxation</em>, Groningen, The Netherlands, September 21-24, 2016.</p></div>3533Presentation
              Carbon Pollution Taxes: A Conversation with International ExpertsCarbon Pollution Taxes: A Conversation with International Experts<div class="ExternalClassECDBA9F2DDEE4088973D8FABFABB981A"><p>​Organizer and Moderator, <em>Carbon Pollution Taxes: A Conversation with International Experts</em>, Montpelier, VT, December 1, 2016.</p></div>3553Presentation

              Awards & Accomplishments

              Awards & Accomplishments

               

               

               

               

               

               

              Consultant, New Hampshire Charitable FoundationConsultant, New Hampshire Charitable Foundation<div class="ExternalClass702D5F00271F4F8BB023993D8690B214"><p>​Consultant, New Hampshire Charitable Foundation, 1995-2001; analyzing tax and other data to determine patterns of charitable giving in New Hampshire for Commission on Charitable Giving and Volunteering.</p></div>1418Affiliation
              Special Counsel, Dartmouth Medical SchoolSpecial Counsel, Dartmouth Medical School<div class="ExternalClassCF48FD2B68DB4A47B000A5E8D26C798B"><p>​Special Counsel, Dartmouth Medical School, on affiliations with health care institutions and other academic matters, 1994-99.</p></div>1417Affiliation
              Director, Upper Valley Community FoundationDirector, Upper Valley Community Foundation<div class="ExternalClassB6E529A5017A4F96A6322715DCB395F5"><p>​Director, Upper Valley Community Foundation, Hanover, NH, since 1998.</p></div>1411Affiliation
              Director, Vermont Advisory BoardDirector, Vermont Advisory Board<div class="ExternalClass825CBE3090724401AAABC0D2DADB2F7D"><p>​Director, Vermont Advisory Board, Conservation Law Foundation, 2003 to present.</p></div>1408Affiliation
              Teaching at VLSTeaching at VLS<div class="ExternalClassF0BAFE3B7B17472D8BEFFD47F40702F8"><p>​Professor at Vermont Law School since 1995.</p></div>1407Affiliation