Using Taxes to Improve Cap and Trade, Part I: Distribution

5 Pages Posted: 20 Mar 2015 Last revised: 18 Apr 2015

See all articles by David Gamage

David Gamage

Indiana University Maurer School of Law

Darien Shanske

University of California, Davis - School of Law

Date Written: January 12, 2015

Abstract

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.

Keywords: cap and trade, carbon tax, state tax, AB 32, California tax

Suggested Citation

Gamage, David and Shanske, Darien, Using Taxes to Improve Cap and Trade, Part I: Distribution (January 12, 2015). 75 State Tax Notes 99 (2015); UC Davis Legal Studies Research Paper No. 425. Available at SSRN: https://ssrn.com/abstract=2580532

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

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