Federal, State, and Local Tax Policies for Climate Change: Coordination or Cross-Purpose?

24 Pages Posted: 2 May 2011

See all articles by Roberta F. Mann

Roberta F. Mann

University of Oregon School of Law

Date Written: May 1, 2011

Abstract

Although the United States has not yet enacted comprehensive climate change legislation at the Federal level, federal tax laws affecting energy have significant climate change effects. At the regional level, several groups of States have joined together in climate change legislation. Most States and many localities have tax laws affecting energy. State and local governments often enact legislation in response to federal actions, or to fill gaps in federal legislation. When national, state, and local governments all attempt to influence energy use through tax legislation, without coordination, inefficiencies and conflicts are bound to arise. In the absence of Federal leadership on climate change, a second best alternative is coordination between Federal, State and local efforts to encourage energy-wise behavior. This essay explores alternatives for coordination and potential challenges.

Keywords: climate change, tax, federalism

JEL Classification: H10, H20, K32, K34

Suggested Citation

Mann, Roberta F., Federal, State, and Local Tax Policies for Climate Change: Coordination or Cross-Purpose? (May 1, 2011). Lewis & Clark Law Review, Vol. 15, No. 2, 2011, Available at SSRN: https://ssrn.com/abstract=1828244

Roberta F. Mann (Contact Author)

University of Oregon School of Law ( email )

1515 Agate Street
Eugene, OR Oregon 97403
United States
541-346-3854 (Phone)
541-346-1564 (Fax)

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