83 State Tax Notes 583 (2017)
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.
Gamage, David and Shanske, Darien, "Why a State-Level Carbon Tax Can Include Border Adjustments" (2017). Articles by Maurer Faculty. 2549.