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Full-Text Articles in Natural Resources Law
The Carbon Tax Vacuum And The Debate About Climate Change Impacts: Emission Taxation Of Commodity Crop Production In Food System Regulation, Gabriela Steier
The Carbon Tax Vacuum And The Debate About Climate Change Impacts: Emission Taxation Of Commodity Crop Production In Food System Regulation, Gabriela Steier
Pace Environmental Law Review
The scientific consensus on climate change is far ahead of U.S. policy on point. In fact, the U.S. has a legal vacuum of carbon taxation while climate change continues to impact the codependence of agriculture and the environment. As this Article shows, carbon taxes follow the polluter-pays model, levying taxes on the highest greenhouse gas (“GHG”) emissions—and contributions to climate change. But this is not only unsustainable; it would also undermine agricultural production and, thus, food security. This Article describes how the law can regulate climate change contributions and promote adaptation and mitigation supported through carbon taxes in the agricultural …
Improving The Legal Implementation Mechanisms For A Carbon Tax In China, Haifeng Deng
Improving The Legal Implementation Mechanisms For A Carbon Tax In China, Haifeng Deng
Pace Environmental Law Review
Within the framework of existing Chinese environmental laws, carbon taxation faces four main challenges: the contradiction of existing taxes, conflict with the carbon emissions trading system, necessary adjustments to the organizational structure of tax collection and management, and coordination with international trade rules. Implementing a carbon tax is a complete and systematic process containing three stages: introduction, collection, and impacts assessment. In order to address these problems, it is necessary to construct legal implementation mechanisms for carbon taxation in China. The legal mechanisms of implementing a carbon tax include a series of coordination and safeguard measures aimed at optimizing the …
The Master Limited Liability Partnerships Parity Act: Friend Or Foe?, Sonia J. Toson
The Master Limited Liability Partnerships Parity Act: Friend Or Foe?, Sonia J. Toson
Pace Environmental Law Review
In April of 2013, Democratic Senator Chris Coons of Delaware introduced legislation that seeks to level the playing field between renewable and non-renewable energy companies. Titled the “Master Limited Partnerships Parity Act” (MLPPA), the legislation would amend the federal tax code to allow renewable energy companies to form master limited partnerships and thereby gain valuable financing and tax advantages. This legislation would clear the way for the formation of master limited partnerships investing in renewable energy, which would have significant impact on clean energy production in the United States. This article discusses the Master Limited Partnerships Parity Act and explores …