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Environmental Law In The United States, Howard J. Bromberg, Joshua I. Barrett
Environmental Law In The United States, Howard J. Bromberg, Joshua I. Barrett
Book Chapters
Environmental law in the United States comprises a complex patchwork of federal, state, and local statutes and regulations, along with the traditions of common law. Most statutory environmental programs emerged in the second half of the twentieth century. In the 1960s, writings such as Rachel Carson's Silent Spring (1962) fueled environmental awareness in the United States; the first Earth Day, celebrated on April 22, 1970, symbolized the birth of vironmental law entered a new era in 1970, when President Richard Nixon created the Environmental Protection Agency and the U.S. Congress passed the National Environmental Policy Act and the 1970 Clean …
Taxation As Regulation: Carbon Tax, Health Care Tax, Bank Tax And Other Regulatory Taxes, Reuven S. Avi-Yonah
Taxation As Regulation: Carbon Tax, Health Care Tax, Bank Tax And Other Regulatory Taxes, Reuven S. Avi-Yonah
Law & Economics Working Papers
This paper addresses three questions: 1. Is regulation a legitimate goal for taxation? 2. Which tax is best suited for regulation? 3. Would it be better to allocate just one goal per tax among the major taxes (individual and corporate income tax and VAT)? It then analyzes the proposed bank tax and the enacted health care tax as regulatory taxes, and concludes that the first is desirable (as is a carbon tax) but the second is not.