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Tax Law Commons

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Articles 1 - 6 of 6

Full-Text Articles in Tax Law

Economic Approaches To Nonrenewable Resource Taxation, Keith J. Brewer, Stephen E. Hamilton, Richard A. Westin Mar 2021

Economic Approaches To Nonrenewable Resource Taxation, Keith J. Brewer, Stephen E. Hamilton, Richard A. Westin

Journal of Natural Resources & Environmental Law

No abstract provided.


Alternative Minimum Tax: The Percentage Depletion Tax Preference For Investments In Natural Resources After Hill V. United States, Wade C. Lawson Mar 2021

Alternative Minimum Tax: The Percentage Depletion Tax Preference For Investments In Natural Resources After Hill V. United States, Wade C. Lawson

Journal of Natural Resources & Environmental Law

No abstract provided.


Fundamentals Of Federal Income Taxation Of Natural Resources, Martin J. Mcmahon Jr. Mar 2021

Fundamentals Of Federal Income Taxation Of Natural Resources, Martin J. Mcmahon Jr.

Journal of Natural Resources & Environmental Law

No abstract provided.


Taxation Of Unmined Minerals: Is It Inevitable, Or Is It Unconstitutional?, J. E. Clark Mar 2021

Taxation Of Unmined Minerals: Is It Inevitable, Or Is It Unconstitutional?, J. E. Clark

Journal of Natural Resources & Environmental Law

No abstract provided.


The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, Gabriel Weil Jan 2021

The Carbon Price Equivalent: A Metric For Comparing Climate Change Mitigation Efforts Across Jurisdictions, Gabriel Weil

Dickinson Law Review (2017-Present)

Climate change presents a global commons problem: Emissions reductions on the scale needed to meet global targets do not pass a domestic cost-benefit test in most countries. To give national governments ample incentive to pursue deep decarbonization, mutual interstate coercion will be necessary. Many proposed tools of coercive climate diplomacy would require a onedimensional metric for comparing the stringency of climate change mitigation policy packages across jurisdictions. This article proposes and defends such a metric: the carbon price equivalent. There is substantial variation in the set of climate change mitigation policy instruments implemented by different countries. Nonetheless, the consequences of …


Table Of Contents, Seattle University Law Review Jan 2021

Table Of Contents, Seattle University Law Review

Seattle University Law Review

Table of Contents