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 Georgetown Law Journal. 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.
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. She co-sponsored the Fourth through Ninth Conferences in 2003 through 2008. 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.
Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XVII:GREEN FISCAL REFORM FOR A SUSTAINABLE FUTURE (N. Stoianoff et al., eds., Edward Elgar 2016)
Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XVIII: MARKET INSTRUMENTS AND THE PROTECTION OF NATURAL RESOURCES, (Edward Elgar 2016)
Co-editor, CARBON PRICING: DESIGN, EXPERIENCES, AND ISSUE (L. Kreiser et al., eds., 2015)
Co-editor, ENVIRONMENTAL PRICING: STUDIES IN POLICY CHOICES AND INTERACTIONS (L. Kreiser et al., eds., 2015).
Author, ENERGY TAX INCENTIVES: THE UNITED STATES PERSPECTIVES, (International Bureau of Fiscal Documentation, Amsterdam, forthcoming 2015).
Co-editor, HANDBOOK OF RESEARCH ON ENVIRONMENTAL TAXATION, (J. Milne and M. Andersen, eds., Edward Elgar, Paperback, 2014.)
Energy Tax Incentives: The United States Perspectives, International Bureau of Fiscal Documentation (Amsterdam), (forthcoming 2015).
Janet E. Milne, Carbon Taxes in the United States: The Context for the Future, 10 Vt. J. Envtl. L. 1 (2008) (also reprinted in The Reality of Carbon Taxes in the 21st Century 1 (2009)).
With Stephen G. Dollinger, Energy and Environmental Taxes, 55 Tax Law. 1143 (2002) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).
Principal Researcher, Giving USA: East North Central Region, Am. Ass’n. Fund-Raising Couns. Tr. for Philanthropy (Indianapolis, Ind. 2000).
Organizer and Moderator, Carbon Pollution Taxes: A Conversation with International Experts, Montpelier, VT, December 1, 2016.
Presenter, "Carbon Tax Choices: A Tale of Four States," 17th Global Conference on Environmental Taxation, Groningen, The Netherlands, Groningen, The Netherlands.
Presenter, "Constitutional Competition Law and Energy Tax Incentives in the United States: A Comparison with the EU’s State Aid Rules," 17th Global Conference on Environmental Taxation, Groningen, The Netherlands, September 21-24, 2016.
Speaker, State Aid, Taxation and the Energy Sector, Copenhagen, Denmark, September 20, 2016.
Presenter, via Skype, "The Role of the Polluter Pays Principle and Other Legal Principles in Energy Taxes," Madrid, Spain, December 16, 2015.
Oral Testimony (by invitation), "Carbon Taxes: International Experiences," Vermont House Committee on Natural Resources and Energy, Montpelier, VT, April 22, 2015.
Speaker, "Carbon Taxes 101," Energy Independent Vermont Educational Forum, Montshire Museum, Norwich, VT, March 5, 2015.
Lecturer, Carbon Taxes: Dirty Words, Good Policy, Yale Environmental Law Association, Yale Law School, February 25, 2015.
Speaker via videoconference, "Energy Tax Incentives: The United States Perspective" Energy Taxation, Environmental Protection and State Aids: Tracing the Path from Divergence to Convergence, CEU San Pablo University in Madrid, Spain, January 29, 2015.
Speaker, "Adaptation: Market Sector Responses," Adaptive Planning for Flooding and Coastal Change in Virginia: Next Steps for the Commonwealth, William & Mary Law School, Williamsburg, Virginia, December 5, 2014.
Conference on Green Taxation in East Asia: Problems and Prospects, Hong Kong, Jan. 29, 2010.
Panelist, Briefing United States Senate Staff on Carbon Taxes, July 13, 2009.
Awards & Accomplishments
Special Counsel, Dartmouth Medical School, on affiliations with health care institutions and other academic matters, 1994-99.
Professor at Vermont Law School since 1995.
Member, American Bar Association's Energy and Environmental Taxes Committee (previously the Environmental Taxes Committee), 1994 to present, and Vice Chair, Important Developments, 1997 to 2007.
Member, environmental taxes committee, American Bar Association, since 1994.
Director, Vermont Advisory Board, Conservation Law Foundation, 2003 to present.
Member, board of directors, Upper Valley Land Trust, Hanover, NH, 1996-99.
Director, Upper Valley Community Foundation, Hanover, NH, since 1998.
Trustee, Society for the Protection of New Hampshire Forests, Concord, NH, Chair of its Research Committee and Member of the Executive Committee, 2001-2007.
Trustee, Montshire Museum of Science, Norwich, VT, since 1997.
Trustee, Connecticut River Watershed Council, 1994-96.
Other Accomplishments or Activities
Practiced tax law, with special emphasis on tax problems, as attorney with Covington and Burling, Washington, D.C., 1984-90.
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.
Judicial Clerk, Hon. Frank M. Coffin, Chief Judge, United States Court of Appeals for the First Circuit, Portland, Maine, 1981-82.