Introduction : a bird's-eye view of environmental taxation / Janet E. Milne -- The curious origins of the major U.S. tax incentives for oil and gas producers / George K. Yin -- Problems, policies, and politics of taxing energy in the U.S. / Michael Graetz -- The tax treatment of coal / Roberta...

The recent US tax reform, Tax Cuts and Jobs Act of 2017, lowered the statutory corporate income tax rates and brought other important changes for the taxation of multinational enterprises worldwide. This paper reviews these changes and discusses their effects for effective tax rates and tax...