Kaijie Wu* Despite the theoretical advantage of environmental taxes,[i] they are far away from becoming a major environmental policy in the US.[ii] This gap between…
Category: Tax
By Emily Arnold* In 1977, two prominent tax lawyers argued that Section 119 of the Internal Revenue Code (IRC) should be repealed or amended, given…
By Nicholas Orr* Abrahm Lustgarten’s article for ProPublica, “Gimme A Break! IRS Tax Loophole Can Reward Excessive Water Use in Drought-stricken West,” suggests that the…
By David Fegley* Have you heard? More than six years after being signed into law—and after failed repeal effort[1] after failed repeal effort[2] after failed…