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Why A State-Level Carbon Tax Can Include Border Adjustments, David Gamage, Darien Shanske
Why A State-Level Carbon Tax Can Include Border Adjustments, David Gamage, Darien Shanske
Articles by Maurer Faculty
This is our third in a series of articles considering taxation and greenhouse gas mitigation. To date, all state-level attempts to mitigate greenhouse gas emissions by placing a price on carbon have involved cap-and-trade regimes. In our previous two articles, we considered how importing tax features into a cap and- trade regime could ease distributive concerns and also make cap-and-trade regimes more efficient.
A State-Level Carbon Tax With Border Adjustments, David Gamage, Darien Shanske
A State-Level Carbon Tax With Border Adjustments, David Gamage, Darien Shanske
Articles by Maurer Faculty
This essay develops three new doctrinal arguments in support of the conclusion that a state-level carbon tax with border adjustments should be permissible under the dormant commerce clause. This essay builds on our prior work to argue against the view that a single state cannot (practically) impose a significant carbon tax due to the claim that border tax adjustments are Constitutionally impermissible. By demonstrating how a state government could implement a carbon tax with border tax adjustments in a Constitutionally permissible fashion, this essay shows that levying a carbon tax is a realistic and practical option for U.S. state governments. …
Using Taxes To Improve Cap And Trade, Part Ii: Efficient Pricing, David Gamage, Darien Shanske
Using Taxes To Improve Cap And Trade, Part Ii: Efficient Pricing, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this article, the first of a series, we analyze the distributional issues involved in implementing U.S. state level cap-and-trade regimes. Specifically, we will argue that the structure of California’s AB 32 regime will unnecessarily disadvantage lower-income Californians under the announced plan to give away approximately half of the permits to businesses and pollution-emitting entities.
Using Taxes To Improve Cap And Trade, Part I: Distribution, David Gamage, Darien Shanske
Using Taxes To Improve Cap And Trade, Part I: Distribution, David Gamage, Darien Shanske
Articles by Maurer Faculty
In this article, the first of a series, we analyze the distributional issues involved in implementing U.S. state level cap-and-trade regimes. Specifically, we will argue that the structure of California’s AB 32 regime will unnecessarily disadvantage lower-income Californians under the announced plan to give away approximately half of the permits to businesses and pollution-emitting entities.