Getting into the Act: Enticing the Consumer to Become 'Green' through Tax Incentives

11 Pages Posted: 30 Mar 2006  

Mona L. Hymel

University of Arizona - James E. Rogers College of Law

Roberta F. Mann

University of Oregon School of Law

Abstract

This article explores the paradox of energy guzzling consumers who assert that they want a clean environment, through the lens of tax policy. It examines the history of tax incentives for the fossil fuel industry and the future of tax incentives for renewable fuels and conservation. Exploring both federal and state tax incentives and drawing upon economic theory, we analyze the tax incentives targeting consumers and make predictions about their effectiveness in motivating taxpayers to act green.

Keywords: consumer behavior, environmental taxes, energy tax incentives

Suggested Citation

Hymel, Mona L. and Mann, Roberta F., Getting into the Act: Enticing the Consumer to Become 'Green' through Tax Incentives. Environmental Law Reporter, Vol. 36, p. 10419, June 2006; Arizona Legal Studies Discussion Paper No. 06-18. Available at SSRN: https://ssrn.com/abstract=894131

Mona L. Hymel (Contact Author)

University of Arizona - James E. Rogers College of Law ( email )

P.O. Box 210176
2106 Speedway Blvd.
Tucson, AZ 85721-0176
United States
520-621-3838 (Phone)
520-621-9140 (Fax)

Roberta F. Mann

University of Oregon School of Law ( email )

1515 Agate Street
Eugene, OR Oregon 97403
United States
541-346-3854 (Phone)
541-346-1564 (Fax)

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