Abstract

http://ssrn.com/abstract=1010713
 


 



Taxing Cap and Trade Environmental Regulation


Ethan Yale


University of Virginia School of Law


Journal of Legal Studies, Forthcoming
Georgetown Law and Economics Research Paper No. 1010713

Abstract:     
This paper examines the extent to which income taxation interferes with cap-and-trade environmental regulation, and reaches two conclusions. First, within a single tax period, imposing an income tax will not undermine the cost-effectiveness of cap-and-trade regulation. Second, taxes may distort cost-effective allocation of permits and abatement through time when the permit market is dominated by firms owning permits with a tax basis of zero.

Keywords: cap and trade regulation, tax law, tax policy, envioronmental policy

JEL Classification: K23, K32, K34, Q28

Accepted Paper Series


Not Available For Download

Date posted: August 31, 2007  

Suggested Citation

Yale, Ethan, Taxing Cap and Trade Environmental Regulation. Journal of Legal Studies, Forthcoming; Georgetown Law and Economics Research Paper No. 1010713. Available at SSRN: http://ssrn.com/abstract=1010713

Contact Information

Ethan Yale (Contact Author)
University of Virginia School of Law ( email )
580 Massie Road
Charlottesville, VA 22903
United States

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