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(Elephant) Death And Taxes: Proposed Tax Treatment Of Illegal Ivory, Angela Ostrowski
(Elephant) Death And Taxes: Proposed Tax Treatment Of Illegal Ivory, Angela Ostrowski
Animal Law Review
African elephants are poached for their ivory at alarming rates. If the current level of poaching continues, it is projected they will be extinct from the wild in the year 2025. Preserving the African elephant species is important from an animal rights, conservation, ecological, economical, and crime prevention perspective. The current penalties and fines for the illegal trade in ivory are not enough of a deterrent. One method of deterrence that has not yet been explored is the imposition of tax consequences on the illegal ivory trade. This Article proposes a number of ways to use the tax system to …