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Environmental Law

San Diego Journal of Climate & Energy Law

Carbon tax

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Full-Text Articles in Law

Carbon Pricing Initiatives In Western North America: Blueprint For Global Climate Change Policy, Nancy Shurtz Jan 2016

Carbon Pricing Initiatives In Western North America: Blueprint For Global Climate Change Policy, Nancy Shurtz

San Diego Journal of Climate & Energy Law

In the absence of effective international and federal initiatives to combat the impacts of global climate change, many state, local and regional jurisdictions are passing or proposing measures to curb carbon dioxide (CO2) emissions. The province of British Columbia, Canada, as well as the cities of San Francisco, California and Boulder, Colorado have carbon taxes in place, and similar actions have been proposed in the Oregon and Washington state legislatures. The state of California and the province of Québec have linked together in a joint cap-and-trade system. This Article will examine the fundaments of carbon taxation, including identification of the …


Looking Back To Move Forward: Revisiting The Btu In Evaluating Current Policy Alternatives, Walter Wang Jan 2010

Looking Back To Move Forward: Revisiting The Btu In Evaluating Current Policy Alternatives, Walter Wang

San Diego Journal of Climate & Energy Law

To evaluate the current policy alternatives, it is necessary to take a step back and revisit the Btu tax proposed by the Clinton Administration. Although seventeen years have passed since the Btu tax was proposed, and the U.S. is at war in theaters that are much different from those in which it was involved during the Clinton Administration, the landscape of the climate change debate has not changed dramatically. The lessons learned from the policies espoused by the Btu tax proposal may be critical in determining how to best approach climate change legislation today.


Enforcing Cap-And-Trade: A Tale Of Two Programs, Lesley K. Mcallister Jan 2010

Enforcing Cap-And-Trade: A Tale Of Two Programs, Lesley K. Mcallister

San Diego Journal of Climate & Energy Law

This Article uses the histories of the ARP and RECLAIM to show that even when monitoring and enforcement provisions for cap-and-trade programs are designed in a similar way, the resulting enforcement systems and enforcement outcomes may be very different. Part I of the Article tells the enforcement story of the ARP. It appears to be a story of regulatory efficiency and success. Part II tells the enforcement story of RECLAIM. While not a failure, RECLAIM enforcement seems to have been full of difficulties that necessitated large amounts of administrative time and resources. This part presents the results of an empirical …


How To Love The One You're With: Changing Tax Policy To Fit Cap-And-Trade, Roberta Mann Jan 2010

How To Love The One You're With: Changing Tax Policy To Fit Cap-And-Trade, Roberta Mann

San Diego Journal of Climate & Energy Law

This paper will begin with an introduction of climate change issues, including a brief history of international mitigation efforts. The next section will give an overview of cap-and-trade systems and describe how a typical cap-and-trade system would interact with the current federal income tax system. The discussion of the interaction of cap-and-trade with the income tax will include both direct and indirect effects. This section will then compare those effects with the potential impact of a carbon tax. The direct impacts of cap-and-trade on the income tax system occur because the “trade” part of cap-and-trade creates a new financial instrument …


Federal Greenhouse Gas Control Options From An Enforcement Perspective, Scott Schang, Teresa Chan Jan 2010

Federal Greenhouse Gas Control Options From An Enforcement Perspective, Scott Schang, Teresa Chan

San Diego Journal of Climate & Energy Law

As part of the University of San Diego Law School’s Second Annual Climate and Energy Law Symposium, we decided to review the enforcement provisions of the main federal greenhouse gas control options, with a view to drawing lessons from that review that could inform policy choices and program design. Our review suggests that there are relative strengths and weaknesses, as well important tradeoffs to be made, in the enforcement provisions of each of the leading candidate programs. Our review further suggests that some revisions should be made to these provisions to help ensure that the greenhouse gas control programs meet …