Friday, March 12, 2010
Kim Brooks (McGill) has posted A Comment on Watersheds: Runoff from the Tax Code, 34 Vt. L. Rev. ___ (2010), on SSRN. Here is the abstract:
The role of tax as an instrument of social and economic policy has recently come to the fore in debates about the environment. This paper provides a short comment on a paper authored by Janet Milne that explores the incentive effects of the tax code on watershed protection.