Law Commons^™

Green, Or Greed? A Fresh Perspective On The Valuation Of Conservation Easements, Alan L. Feld, Theodore S. Sims, Jacob Nielson

Faculty Scholarship

Charitable contributions of "conservation easements" have since 1980 allowed high-income taxpayers to shelter income from taxation through overvalued deductions. Overvaluation has increased dramatically in the past 20 years: a 2016 study of all easement decisions since 1980 reported that while overvaluation had averaged by a factor of two before 1994, it averaged by a factor of ten for decisions between 1994 and 2016. SOI data disclose that aggregate easement contributions deducted on Schedule A grew from $2.26 billion in 2015 to $6.5 billion in 2018 (the most recent year available). A recent report by supporters of conservation easements acknowledges that …

The Evolution Of International Environmental Law Amidst Political Gridlock: Environmental Rights As A Common Ground, Maria Antonia Tigre

Dissertations & Theses

In the leadup to the 50th anniversary of the Stockholm Conference and the global Covid- 19 pandemic, nations and people have realized they have not lived up to the obligations of the U.N. Charter and the principles of international environmental law. In 2019, the U.N. General Assembly (UNGA) adopted Resolution No. A/RES/73/333, which set forth substantive and procedural recommendations for follow-up work for the progressive development of international environmental law, and specifically called for the adoption of a political declaration in 2022 to strengthen the implementation of international environmental law. The resolution derives from the proposed Global Pact for the …

Comments In Response To Request For Information To Inform Interagency Efforts To Develop The American Conservation And Stewardship Atlas, John C. Ruple, Jamie Pleune

Utah Law Faculty Scholarship

On January 2, 2022, the Department of the Interior published a notice in the Federal Register seeking Information to Inform Interagency Efforts to Develop the American Conservation and Stewardship Atlas. This letter responds to the Department’s request for information.

Our comments focus on what we believe would be a useful framework for the Atlas. Our comments proceed in 5 parts: (1) broad comments about conservation, the Conservation and Stewardship Atlas, and the America the Beautiful Initiative; (2) the need to provide a universal baseline of ecological health that includes ecological potential, existing conditions, and a landscape health assessment; (3) the …

A Critical 21st Century Role For Public Land Management: Conserving 30% Of The Nation’S Lands And Waters Beyond 2030, Robert L. Glicksman, Sandra B. Zellmer

GW Law Faculty Publications & Other Works

The international goal of conserving 30 percent of the world’s lands and water to stave off the ravages of climate change and widespread species extinctions has come to the United States. The Biden Administration’s 30 by 30 Initiative commits the nation to placing 30 percent of its lands and waters in some kind of protected status by 2030. Because a substantial portion of the nation’s land base is owned by the federal government, 30 by 30 goals will be beyond reach if conservation commitments do not cover federal lands and resources. And because nearly 70 percent of the federal lands …