Law Commons^™

Held V. State, Alec D. Skuntz

Public Land & Resources Law Review

On March 13, 2020, a group of 16 Montana children and teenagers filed a complaint in the First Judicial District, Lewis and Clark County against the State of Montana and several state agencies. These young Plaintiffs sought injunctive and declaratory relief against Defendants for their complicity in continuing to extract and release harmful amounts of greenhouse gases which contribute to climate change. Plaintiffs premised their argument on the Montana Constitution’s robust environmental rights and protections. The Defendants filed a motion to dismiss which the District Court granted in-part and denied in-part. Held provides a roadmap for future litigation by elucidating …

State-Level Legislation To Address Global Warming: A Recommendation That Washington Join The Cap And Trade Movement, Monique Saysana

Seattle Journal of Environmental Law

This article discusses climate change and the impacts of fossil fuels. In doing so, two approaches are outlined to deal with fossil fuels in Washington: a gas tax and a cap and trade system. There are pros and cons of both systems and a review of recent legislation in Washington. This author recommends a cap and trade system for Washington State.

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 …

Developing An International Carbon Tax Regime, Steven Specht

Sustainable Development Law & Policy

No abstract provided.

Carbon Pricing Initiatives In Western North America: Blueprint For Global Climate Change Policy, Nancy Shurtz

San Diego Journal of Climate & Energy Law

In the absence of effective international and federal initiatives to combat the impacts of global climate change, many state, local and regional jurisdictions are passing or proposing measures to curb carbon dioxide (CO2) emissions. The province of British Columbia, Canada, as well as the cities of San Francisco, California and Boulder, Colorado have carbon taxes in place, and similar actions have been proposed in the Oregon and Washington state legislatures. The state of California and the province of Québec have linked together in a joint cap-and-trade system. This Article will examine the fundaments of carbon taxation, including identification of the …

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 …

Addressing Climate Change: Have The Political Winds Shifted In Favor Of A Carbon Tax?, Jesse Reiblich

LSU Journal of Energy Law and Resources

Policymaking to combat climate change has been almost nonexistent despite the scientific community’s consensus that the time to act is now. Regardless, climate change remains a volatile political issue that divides our nation and its legislators. Advocates of reducing carbon emissions have traditionally endorsed several tools available to policymakers and administrative agencies in order to curb climate change: rulemaking under the Clean Air Act, capand-trade, and carbon taxes. Carbon tax legislation has gained traction after endorsements from both sides of the political aisle, and because it could be used to raise funds to reduce the United States’ deficit. Even policymakers …

Carbon Tax With Reinvestment Trumps Cap-And-Trade, Stephen Sewalk

Pace Environmental Law Review

Part I of this paper reviews the current opinion surrounding carbon tax proposals as they appear in the literature. Part II will provide an overview of the current cap-and-trade proposals. Part III will introduce a carbon tax with reinvestment. Part IV of this article reviews the leading proposals arguing that a carbon tax is superior to cap-and-trade. And finally, for Part V explains why a carbon tax with reinvestment trumps cap-and-trade.

Looking Back To Move Forward: Revisiting The Btu In Evaluating Current Policy Alternatives, Walter Wang

San Diego Journal of Climate & Energy Law

To evaluate the current policy alternatives, it is necessary to take a step back and revisit the Btu tax proposed by the Clinton Administration. Although seventeen years have passed since the Btu tax was proposed, and the U.S. is at war in theaters that are much different from those in which it was involved during the Clinton Administration, the landscape of the climate change debate has not changed dramatically. The lessons learned from the policies espoused by the Btu tax proposal may be critical in determining how to best approach climate change legislation today.

Enforcing Cap-And-Trade: A Tale Of Two Programs, Lesley K. Mcallister

San Diego Journal of Climate & Energy Law

This Article uses the histories of the ARP and RECLAIM to show that even when monitoring and enforcement provisions for cap-and-trade programs are designed in a similar way, the resulting enforcement systems and enforcement outcomes may be very different. Part I of the Article tells the enforcement story of the ARP. It appears to be a story of regulatory efficiency and success. Part II tells the enforcement story of RECLAIM. While not a failure, RECLAIM enforcement seems to have been full of difficulties that necessitated large amounts of administrative time and resources. This part presents the results of an empirical …

How To Love The One You're With: Changing Tax Policy To Fit Cap-And-Trade, Roberta Mann

San Diego Journal of Climate & Energy Law

This paper will begin with an introduction of climate change issues, including a brief history of international mitigation efforts. The next section will give an overview of cap-and-trade systems and describe how a typical cap-and-trade system would interact with the current federal income tax system. The discussion of the interaction of cap-and-trade with the income tax will include both direct and indirect effects. This section will then compare those effects with the potential impact of a carbon tax. The direct impacts of cap-and-trade on the income tax system occur because the “trade” part of cap-and-trade creates a new financial instrument …

Federal Greenhouse Gas Control Options From An Enforcement Perspective, Scott Schang, Teresa Chan

San Diego Journal of Climate & Energy Law

As part of the University of San Diego Law School’s Second Annual Climate and Energy Law Symposium, we decided to review the enforcement provisions of the main federal greenhouse gas control options, with a view to drawing lessons from that review that could inform policy choices and program design. Our review suggests that there are relative strengths and weaknesses, as well important tradeoffs to be made, in the enforcement provisions of each of the leading candidate programs. Our review further suggests that some revisions should be made to these provisions to help ensure that the greenhouse gas control programs meet …

Carbon Tax: Ready For Prime Time?, Michael J. Zimmer

Sustainable Development Law & Policy

No abstract provided.

Waiting To Exhale?: Global Warming And Tax Policy, Roberta Mann

American University Law Review

This article explores the links between energy policy, tax policy and global warming. This article focuses on tax policy, because the emerging consensus among legal scholars favors economic incentives rather than command-and-control regulations for reaching environmental goals, and the Federal income tax has proved an effective delivery system for economic incentives.

After briefly discussing of the science of global warming and the provisions of the Kyoto Protocol on Climate Change, the article reviews the impact of both existing tax law and current proposals for energy legislation on global warming, as well as potential international law consequences of failure to act …