The shibboleth that “government should not be picking winners and losers” has dominated the public discourse over renewable energy subsidies. This way of framing the debate ignores the nation's long history of support for fossil fuels and obscures the economic theory behind the subsidies....

This Article surveys the history of the U.S. income tax system from 1913 to the present, examining changes in the structure of the graduated rates system over the past 100 years, using inflation-adjusted dollars. By connecting these changes to key events in the history of the United States, the...

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...

Most businesses recoup their investments in property, plant, and equipment from theincome they earn from using those assets. When changes in markets, technology, or regulations reduce income from those assets or increase operating costs, businesses may not recover their full investments in those...

The Green New Deal calls for the overhaul of our nation's energy, transportation and manufacturing infrastructure to support the transition to a green economy, the adaptation of the built environment to climate change, the remediation of polluted areas, the conservation of fragile and threatened...

Voluntary standards, certification and labeling mechanisms are one of many forms of private governance institutions that have been developed in recent years to permit communities to govern without government. These institutions enhance efficiency by internalizing externalized social costs and...

An 1891 graduate of Cumberland School of Law, Cordell Hull served our country in countless ways. He served as captain of the Fourth Regiment of the Tennessee Volunteer Infantry in the Spanish- American War, as judge for the fifth judicial circuit of Tennessee, as a member of the Tennessee State...

Communities are increasingly looking to private governance institutions, rather than formal government, to set public policy and to manage the environmental and social impacts of globalization. Private governance institutions, sets of rules and structures for governing without government, remain...