Janet Milne
Faculty

Janet Milne

Director, Environmental Tax Policy Institute
Professor of Law
Environmental Tax Policy Institute
Environmental Law Center
Administration

JD, Georgetown University, 1981

BA, Williams College, 1973

802-831-1266

Curriculum Vitae

Janet Milne

Biography

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 Taxation, Climate Change: The Power of Taxes, Land Use Law, Land and Takings, Property, and Income Tax.

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.

Professor Milne first joined the faculty of Vermont Law School as an adjunct in 1994, when she taught a course on environmental taxation, and subsequently became a fulltime member of the faculty.  She has pursued the field of environmental taxation in a variety of ways. In 1995, she researched Germany's environmental taxes as a fellow of the American Council on Germany. In 2000, she created the Environmental Tax Policy Institute at Vermont Law School, and in 2002 she organized and hosted the Third Global Conference on Environmental Taxation.  She is a member of the steering committee for the conference series, now in its 19th year, and the Environmental Tax Policy Institute has co-sponsored many of the conferences. She has been a member of the American Bar Association Tax Section's Environmental Taxes Committee (subsequently the Energy and Environmental Taxes Committee) and was the committee's vice chair for important developments until 2007.  She was the lead editor of the Handbook of Research on Environmental Taxation (Edward Elgar 2012) and editor of Environmental Taxation and the Law (Edward Elgar 2017) and has written extensively about the role of taxation in achieving environmental protection.

Publications

Books

Green Deals in the Making: Perspectives from Across the Globe (Stefan Weishaar et al. eds.), Edward Elgar Publishing (2022). 

Environmental Taxation in the Pandemic Era: Opportunities and Challenges, (Hope Ashiabor, Mikael Skou Andersen, co-eds.), Edward Elgar Publishing, (Summer 2021).

Co-editor, ECONOMIC INSTRUMENTS FOR A LOW-CARBON FUTURE, Volume XXI of CRITICAL ISSUES IN ENVIRONMENTAL TAXATION. (Forthcoming August 2020). 

Co-editor, ENVIRONMENTAL FISCAL CHALLENGES FOR CITIES AND TRANSPORT, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XXI (2019).

Co-editor, Innovation Addressing Climate Change Challenges: Market-Based Perspectives, M. Hymel et al., eds. (Edward Elgar 2018)

Editor, Environmental Taxation and the Law, (Edward Elgar, 2017)

Co-editor, Critical Issues in Environmental Taxation Volume XIX: The Green Market Transition, (Edward Elgar, 2017)

​​Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XVIII: MARKET INSTRUMENTS AND THE PROTECTION OF NATURAL RESOURCES,​ (Edward Elgar 2016)​

​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, ​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, (Intern​ational 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.​)

​Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XIV: ENVIRONMENTAL TAXATION AND GREEN FISCAL REFORM: THEORY AND IMPACT,​​ (Larry Kreiser et al., eds., Edward Elgar, ​September 2014).
Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XIII: MARKET BASED INSTRUMENTS: NATIONAL EXPERIENCES IN ENVIRONMENTAL SUSTAINABILITY, (​Larry Kreiser et al., eds, 2013).​
Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XI: CARBON PRICING, GROWTH AND THE ENVIRONMENT (Larry Kreiser et al., eds., Edward Elgar 2012). ​
Lead editor (with Mikael Skou Andersen), HANDBOOK OF RESEARCH ON ENVIRONMENTAL TAXATION (Janet E. Milne & Mikael Skou Andersen, eds., Edward Elgar, 2012).​
Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XII: GREEN TAXATION AND SUSTAINABILITY, (Larry Kreiser et al., eds., Edward Elgar 2012).​
Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. X: ENVIRONMENTAL TAXATION AND CLIMATE CHANGE,​ (Larry Kreiser et al., eds., Edward Elgar 2011).
​​Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. VIII: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, (Claudia Soares et al., eds., Oxford University Press 2010).
Jacqueline Cottrell, Janet E. Milne, Hope Ashiabor, Larry Kreiser and Kurt Deketelaere, editors, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. VI: INTERNATIONAL AND COMPARATIVE PERSPECTIVES​ (Oxford University Press 2009).​
​Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL VII: INTERNATION AND COMPARATIVE PERSPECTIVES, (Lye Lin Heng et al., eds., Oxford University Press 2009).​
​Janet E. Milne, Julia LeMense, Ross A. Virginia, editors, MOUNTAIN RESORTS: ECOLOGY AND THE LAW, (Ashgate Publishing Limited 2009).​
​Co-Editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOLS. I, II, III: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, ​(Richmond Law & Tax 2003, 2004, 2006, 2007, 2008).​
​Contributing author and associate editor with Julia LeMense Huff and Eric Miller, MOUNTAIN RESORTS: ECOLOGY AND THE LAW, (Ashgate, 2003).​
​Associate Editor, CRITICAL ISSUES IN INTERNATIONAL ENVIRONMENTAL TAXATION (CCH Incorporated 2002).​
​Maine State Planning Office, ​The Landowner’s Options: A Guide To The Voluntary Protection Of Land (3d ed. 1985) (1977) (republished in Land-Saving Action (1984)).​
With Robert Doucette et al., THE COMPARATIVE ECONOMICS OF RESIDENTIAL DEVELOPMENT AND OPEN SPACE, (University of Maine 1977).​

Co-editor, Economic Instruments for a Low-Carbon Future, Volume XXI of Critical Issues in Environmental Taxation (August 2020).

​An Introduction to Green Taxes: How Government Can Use Taxation for Environmental Protection (Vermont Fair Tax Coalition 2001).​

Preface for "Innovation Addressing Climate Change Challenges: Market-Based Perspectives," which will be Volume XX of Critical Issues in Environmental Taxation.

Articles

Renewable Electricity and Tax Expenditures: Lessons from Two Countries (with Marta Villar), 48 INTERTAX 369 (2020).

"How Durable is a Lockbox for Carbon Tax Revenue?", 17 Pittsburgh Tax Rev. 105 (2019; published 2020).

Eye on the Horizon with Feet Firmly Planted on the Ground: Richard Oliver Brooks, 20 VT. J. Envtl. L. 130 (2019).

Carbon Pricing in the Northeast: Looking Through a Legal Lens, 70 National Tax Journal 855-878 (2017)

​​Storms Ahead: Climate Change Adaption Calls for Resilient Funding​, 39 Vt. L. Rev. 819 (2015) ​

​​Janet Milne and Jack Miller, Taxation’s Troubling Toxicity, 5 Oñati Socio-Legal Series 162 (2015).
​The Disclosure Debates: Setting the Scene, 38 VERMONT LAW REVIEW 4 ​(Summer 2014).
The U.S. Supreme Court Opens a Door: Expanded Opportunities for Environmental Taxes, Environmental Law Institute, 2013.​
​Environmental Taxation in the United States: The Long View, 15 LEWIS & CLARK L. REV. 417 (2011).​
​Earmarking for Environmental Damage: From Oil Spills to Climate Change​, 41 ENVTL. L. REP. 10334 (2011).
​Watersheds: Runoff from the Tax Code, 34 VT. L. REV. __​ (2010).
​Environmental Tax Policy Institute and Vermont Journal of Environmental Law, The Reality of Carbon Taxes in the 21st Century (2009)​.

​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)).

We shouldn't assume that carbon taxes are less feasible than cap-and-trade, in CARBON TAX VS. CAP-AND-TRADE, Bulletin of the Atomic Scientists, October 2008.​
Green Taxes and Climate Change: Theory and Reality, in Cesifo Dice Report, Vol 5, No. 4 (2007).​
With Stephen A. Lee, Energy and Environmental Taxes, 58 Tax Law. 1077 (2005) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).​
​With Stephen A. Lee, Energy and Environmental Taxes, 57 Tax Law. 1053 (2004) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).​
​With Robert M. Gordon, Energy and Environmental Taxes, 56 Tax Law. 1043 (2003) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).​

​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).

Mountain Resorts: Ecology, Economics and the Law, 26 Vt. L. Rev. 509 (2002).​
Environmental Taxes, 54 Tax Law. 987 (2001).​
Environmental Taxes, 53 Tax Law. 1073 (2000).​
Environmental Taxes, 52 Tax Law. 1041 (1999).​​
​Timber Taxes: A Critique of the Northern Forest Lands Council's Tax Recommendations, 19 Vt. L. Rev. 423 (1995).​

Chapters

"Environmental Taxes" in Policy Instruments in Environmental Law 170-182, Vol. VIII of Elgar Encyclopedia of Environmental Law (Kenneth R. Richards & Josephine van Zeben eds., 2020). 

"A Bird’s-eye View of Environmental Taxation," Tax and the Environment, edited by Roberta Mann and Tracey Roberts (Lexington Books), November 2018.

"Carbon Tax Choices: The Tale of Four States," in Critical Issues in Environmental Taxation, Volume XIX: The Green Market Transition (Janet Milne et al., eds., Edward Elgar, September 2017)

"Energy Tax Incentives: United States Perspectives," Energy Taxation, Environmental Protection and State Aids: Trading the Path from Divergence to Convergence, (Pasquale Pistone and Marta Villar Ezcurra, eds.), (PBFD 2016).

​​Energy Tax Incentives: The United States Perspectives, International Bureau of Fiscal Documentation (Amsterdam), (forthcoming 2015).

​Environmental Taxes and Fees: Wrestling with Theory, in CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XIV: ENVIRONMENTAL TAXATION AND GREEN FISCAL REFORM: THEORY AND IMPACT, (Larry Kreiser et al., eds., Edward Elgar, September 2014). ​​​
​Lead author (with Mikael Skou Andersen), Introduction to Environmental Taxation Research (Chapter 2), in ​HANDBOOK OF RESEARCH ON ENVIRONMENTAL TAXATION (Janet E. Milne & Mikael Skou Andersen eds., Edward Elgar, 2012).
​Green Tax Indicators, in BERKSHIRE ENCYCLOPEDIA OF SUSTAINABILITY, VOLUME 6: MEASUREMENTS, INDICATORS, AND RESEARCH METHODS FOR SUSTAINABILITY (2012).​
​Secondary author (with Mikael Skou Andersen), The Future Agenda for Environmental Taxation Research (Chapter 26), in HANDBOOK OF RESEARCH ON ENVIRONMENTAL TAXATION (Janet E. Milne & Mikael Skou Andersen eds., Edward Elgar, 2012).​​
​This Book's Approach to Environmental Taxation (Chapter 1), in HANDBOOK OF RESEARCH ON ENVIRONMENTAL TAXATION (Janet E. Milne & Mikael Skou Andersen, eds., Edward Elgar, 2012).​
Electric Vehicles: Plugging into the U.S. Tax Code, in CARBON PRICING, GROWTH AND THE ENVIRONMENT, VOLUME XI, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. XI (Larry Kreiser et al., eds., Edward Elgar 2012). ​
​Environmental Taxation in the United States: Retrospective and Prospective, in GREEN TAXATION IN EAST ASIA: PROBLEMS AND PROSPECTS (Richard Cullen et al., eds., Edward Elgar 2011).​
Green Taxes, in BERKSHIRE ENCYCLOPEDIA OF SUSTAINABILITY, THE LAW AND POLITICS OF SUSTAINABILITY, VOL. 3 (2011).​
​US Climate Change Policy: A Tax Expenditure Microcosm with Environmental Dimensions, in TAX EXPENDITURES: STATE OF THE ART (Lisa Philipps et al., eds., Canadian Tax Foundation 2011).​
​A Dark Recession, Green Economy and Red Ink, in CRITICAL ISSUES IN ENVIRONMENTAL TAXATION: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, VOL. VIII (Claudia Soares et al., eds., Oxford University Press 2010).​
​Carbon Taxes Versus Cap-and-Trade: The Relative Burdens and Risks of Market-based Administration, in CRITICAL ISSUES IN ENVIRONMENTAL TAXATION: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, VOL. VII (Lye Lin Heng et al., eds., Oxford University Press 2009).​
​Janet E. Milne,From Simple Concept to Complex Reality: US Tax Incentives to Reduce Household Use of Fossil Fuels, in Jacqueline Cottrell, Janet E. Milne, Hope Ashiabor, Larry Kreiser and Kurt Deketelaere, editors, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL VI: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, ​at 409-37 (Oxford University Press 2009).​
The Landscape of This Book, in MOUNTAIN RESORTS: ECOLOGY AND THE LAW, 1-19 (Janet Milne et al., eds., Ashgate Publishing Limited 2009).​
​With Ross A. Virginia, The Challenges of Joining Ecology and the Law: A Vision for the Mountains, in MOUNTAIN RESORTS: ECOLOGY AND THE LAW 419-45 (Janet Milne et al., eds.​, Ashgate Publishing 2009).​
New Instruments on Old Turf: The Institutional Challenges of Environmental Taxation, in CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL.​ V: INTERNATIONAL AND COMPARATIVE PERSPECTIVES (Nathalie Chalifour et al., eds., 2008).
Violating the Polluter-Pays Principle?: Two Case Studies of United States Tax Incentives for Alternative Energy, in CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. IV: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, (Kurt Deketelaere et al., eds., fall 2006).​
The American Love Affair with the Car: The Mixed Beats of Taxation's Background Music in CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. III: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, (Alberto Cavaliere et al., eds., 2006).​
Foreword, THE BIG BOX CHALLENGE, SMALL TOWN AMERICA IN AN ERA OF BIG BOX STORES, (Vt. J. Envtl. Law, 2005).​
Harnessing the Wind: Taxation as a Strand in the Reins, in CRITICAL ISSUES IN ENVIRONMENTAL TAXATION, VOL. II: INTERNATIONAL AND COMPARATIVE PERSPECTIVES, (Hope Ashiabor, et al., eds., 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 ENVIRONMENTAL TAXATION (CCH Incorporated 2002).​

Other

Prologue, Aspectos Constitucionales Controvertidos de la Tributación Ambiental (P. Alderete and P. Córdoba, eds., Advocatus 2018).

​Co-editor, CRITICAL ISSUES IN ENVIRONMENTAL TAXATION VOL. IX: ENVIRONMENTAL TAXATION IN CHINA AND ASIA-PACIFIC, (Larry Kreiser et al., eds., Edward Elgar 2011).​
​Lead Editor, MOUNTAIN RESORTS: ECOLOGY AND THE LAW, (2008).​
​Book Reviews of Environmental Taxation in Practice (Ashgate 2006) and Environmental Tax Law: Policy, Context, and Practice (Ashgate 2006), British Tax Review No. 1, at 96-98 (2007).
Co-author, Environmental Tax Reform: Using the Tax System to Protect the Environment and Promote Employment (Austl. Inst. 2000).​

​Principal Researcher, Giving USA: East North Central Region, Am. Ass’n. Fund-Raising Couns. Tr. for Philanthropy (Indianapolis, Ind. 2000).​

​Principal Researcher, Charitable Giving and Volunteering in New Hampshire: A Biennial Report by the Commission on Charitable Giving and Volunteerism in New Hampshire (NH Charitable Found., Concord, NH 1999).
Principal Researcher, Charitable Giving and Volunteering in New Hampshire: A Biennial Report by the Commission on Charitable Giving and Volunteerism in New Hampshire (NH Charitable Found., Concord, NH 1997).
Environmental Taxes in New England: An Inventory of Environmental Tax and Fee Mechanisms Enacted by the New England States and New York, Environmental Law Center, Vermont Law School, Fall 1996.​​
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 (Apr. 1996) (discussion paper distributed in unpublished form).​
Environmental Taxes: An Introductory Primer (Apr. 1996) (background paper distributed in unpublished form).​​
​Book Review, 8 Int'l Envtl. Aff. 363 (1996) (reviewing Stefan Barg, Robert Gale, & Alexander Gillies, Green Budget Reform: An International Casebook of Leading Practices (1995)).
​Book Review, 7 Int'l Envtl. Aff. 94 (1995) (reviewing Carlo Carraro & Domenico Siniscalco, The European Carbon Tax: An Economic Assessment (1993)).

Commentaries

​​Letter to the Editor, "Washington State’s Referendum on a Carbon Tax​," The New York Times, November 1, 2016.

​with John Echeverria, "Protecting Vermont's Perpetual Conservation Easements," VTDigger.com​, December 6, 2016.​

Legal Advocacy

Invited Witness, hearing on tax shifting held by the Ways and Means Committee of the Vermont House of Representatives, ​Montpelier, Vermont, April 1999.
​Contributor, The Taxpayer Relief Act of 1997 (A.B.A. Sec. Tax. & A.L.I. 1998).​

Presentations

 “Design Elements of an Effective Carbon Tax,” Chair: Session 1, United Nations Virtual Workshop on Carbon Taxation and Other Environmental Taxation (September 2022).

“Silent Partners: Environmental Taxation and ESG,” presented virtually, 23rd Global Conference on Environmental Taxation, Parma, Italy (September 2022).

"Carbon Pricing in the United States," Plenary Panel on the Future of Carbon Pricing, International Association of Energy Economics Conference, ENERGY, COVID, AND CLIMATE CHANGE (June 7, 2021).

Keynote Speaker, “The Role of Environmental Taxation: Arthur Cecil Pigou at 100,” June 30, 2021, International Union for the Conservation of Nature (IUCN) Academy of Environmental Law’s Annual Colloquium, The Future of Environmental Law: Ambition and Reality (June 28-July 2, 2021).

Chair (with Mikael Skou Anderson, Aarhus University, Denmark, and Hope Ashiabor, Macquarie University, Australia, also Chairs), 21st Annual Global Conference on Environmental Taxation (September 24-25, 2020).

Moderator, "Carbon Pricing—The Paths Forward"; Presenter, "From Rhetoric to Reality: Is the Promise of a Lockbox for Carbon Tax Revenue Durable?" 20th Global Conference on Environmental Taxation, Cyprus, September 25–28, 2019.

Moderator, "Taxation and Environmental Protection" United Nations Economic and Social Council’s Special Meeting on International Cooperation in Tax Matters, April 29, 2019.

Presenter, “Understanding the Design Fundamentals of Carbon Taxes,” The Case for Putting a Price on Carbon, Environmental Business Council of New England, Boston, MA, October 26, 2018.

Keynote Address, 19th Global Conference on Environmental Taxation, Madrid, Spain, September 28, 2018.

“Carbon Taxes: The Basics” at a meeting organized by the energy committees of the towns of Hartford, Hartland, Norwich and Thetford, February 12, 2018. 

Presenter, international carbon pricing webinar, organized by Carbon Pricing Workgroup of the Climate and Energy Funders Group (CEFG), December 5, 2017.

Lecture, "Combating the Climate Hoax: State Policy Shields and Swords," Smith College, November 9, 2017.

Presenter, "Climate Change Goals: Is There a Sheriff in Town?" 18th Global Conference on Environmental Taxation, University of Arizona College of Law, Tuscon, AZ, September 29, 2017.

Panel moderator, "Plenary Session II", 18th Global Conference on Environmental Taxation, University of Arizona College of Law, Tuscon, AZ, September 28-29, 2017.

​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.

​"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.​
​"Environmental Taxation: Wrestling with Theory", Keynote Speaker, 14th Global Conference on Environmental Taxation, Kyoto, Japan, Oct. 19, 2013.​​
​"Carbon Taxes: A Path Forward?", Dartmouth College lecture series, Leading Voices in Energy, Sustainability and Security, Hanover, NH, Aug. 1, 2013.​
​"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).​
"Environmental Taxation: Exploring the Legal and Policy Niches," Duke Law School's Tax Policy Seminar, April 10, 2013.​
​"Carbon Taxes: International Experiences," Way Forward Climate Change Solutions Conference, Union of Concerned Scientists, Concord, NH, Feb. 25, 2013.​
​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.​
​"The Supreme Court Opens a New Door: Expanded Opportunities for Environmental Taxes," 13th Global Conference on Environmental Taxation, Vancouver, Canada, Sept. 21, 2012.​
​Panel discussion, "The Road Less Traveled: Exploring Niche Tax Practices," Diversity Committee of the ABA Tax Section, Washington, D.C., May 11, 2012.​
​Lecture, "The Treasures and Traps of the Law," Landscape Studies Program's Lecture Series, Smith College, Northampton, Massachusetts, April 2, 2012.​
​"Electric Vehicles: Plugging into the Tax Code," 12th Global Conference on Environmental Taxation, Madrid, Spain, Oct. 20, 2011.​
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.​
"British Columbia's Carbon Tax," Pricing Carbon Conference, Wesleyan University, Nov. 20, 2010.​
​"Environmental Taxation in the United States: Retrospective and Prospective"
Conference on Green Taxation in East Asia: Problems and Prospects, Hong Kong, Jan. 29, 2010.​
​"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.​
"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.​

​Panelist, Briefing United States Senate Staff on Carbon Taxes, July 13, 2009.

Chair, Plenary Session III, Ninth Annual Global Conference on Environmental Taxation, Singapore, November 5, 2008.​
"Urban Emissions: The Burdens and Risks of Market-based Administration" (Plenary Session I) Ninth Annual Global Conference on Environmental Taxation, Singapore, November 4, 2008.​
"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.
"The Particularities of Environmental Taxation in the United States," European Commission's Brussels Tax Forum, Brussels, Belgium, March 20, 2007.​
"New Instruments on Old Turf: The Institutional Challenges of Environmental Taxation," Seventh Annual Global Conference on Environmental Taxation, October 23, 2006.​
​Environmental Taxation, Environmental and Land Use Law Workshop, Georgetown University Law Center, Washington, D.C., October 16, 2006.​
"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.​
"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.​
"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.​
"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.​
"Water and Taxation: Using Fiscal Instruments to Protect Drinking Water," Conference on Access to Water in the 21st Century, Mexico City, October 23, 2003.​
"Landscape and the Law: The Visible Effects of the Invisible Law," Smith College, September 29, 2003.​
"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.​
"Tax Shifting: Making It Financially Attractive to Do the Right Thing," Annual Conference of the Northeast Sustainable Energy Association, Boston, Mass., March 14, 2003.​
​Ecological Tax Reform, ​University of Vermont, February 13, 2003.
Sponsoring host and moderator, Third Annual Global Conference on Environmental Taxation, Woodstock, Vermont, April 12-13, 2002.​
"Setting the Scene," Conference on Mountain Resorts, Vermont Law School, November 6, 2001.​
A Diagnosis of Federal Environmental Taxes: What Has the United State Done? Second Global Conference on Environmental Taxation, ​Vancouver, April 2001.
"Various Economic Theories of Environmental Taxation: Their Implications for Tax Design and Fiscal Politics," International Conference on Environmental Taxation Issues, Cleveland, Ohio, June 2000.​
"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.​
"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.​

Awards & Accomplishments

Other Accomplishments or Activities

Scientific Committee member, Crónica Tributaria, a journal focused on tax and finance law published by the Spanish government’s Institute for Fiscal Studies (2020-present).

General Editor, The International Library of Law and the Environment, (Edward Elgar) 2018-current.

​Judicial Clerk, Hon. Frank M. Coffin, Chief Judge, United States Court of Appeals for the First Circuit, Portland, Maine, 1981-82.

​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.

Attorney, The Washington Post, 1982-84; represented the newspaper on the full range of news and business matters.​
Legislative Assistant to Senator Lloyd Bentsen, 1990-93; responsible for tax, international trade, and health care issues within the jurisdiction of the Senate Finance Committee.​

Awards, Honors or Grants

Richard Brooks Distinguished Scholar Award

Service Work

​Trustee, Connecticut River Watershed Council, 1994-96.

​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.

​Vice President, board of trustees, Museum at Lower Shaker Village, Enfield, NH, 1994-98.​

​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.

Affiliations

​Special Counsel, Dartmouth Medical School, on affiliations with health care institutions and other academic matters, 1994-99.

​Professor at Vermont Law School since 1995.

Expertise
  • Environmental Tax Policy
  • Climate Change
  • Land Use Law
  • Taxation and Tax Policy
Courses Taught
  • Climate Change: The Power of Taxes
  • Independent Research Project
  • Land Use Regulation
  • Land and the Law of Takings
  • Masters Externship