Document Type
Article
Publication Date
2017
Publication Citation
83 State Tax Notes 583 (2017)
Abstract
This is our third in a series of articles considering taxation and greenhouse gas mitigation. To date, all state-level attempts to mitigate greenhouse gas emissions by placing a price on carbon have involved cap-and-trade regimes. In our previous two articles, we considered how importing tax features into a cap and- trade regime could ease distributive concerns and also make cap-and-trade regimes more efficient.
Recommended Citation
David Gamage & Darien Shanske,
Why a State-Level Carbon Tax Can Include Border Adjustments,
83 State Tax Notes 583 (2017)
(2017).
Available at:
https://www.repository.law.indiana.edu/facpub/2549