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Janet E. Milne

Director of the Environmental Tax Policy Institute, Professor of Law

JD, Georgetown University, 1981;
BA, Williams College, 1973

Phone: 802-831-1266
Email: jmilne@vermontlaw.edu

Publications

Book and Chapters

  • Carbon Taxes Versus Cap-and-Trade: The Relative Burdens and Risks of Market-based Administration, in Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. VII (Lye Lin Heng et al., eds., Oxford University Press 2009).
  • Co-editor, Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. VII (Lye Lin Heng et al., eds., Oxford University Press 2009).
  • The Landscape of This Book, in Mountain Resorts: Ecology and the Law 1-19 (Janet Milne et al., eds., Ashgate Publishing Limited 2009).
  • With Ross A. Virginia, The Challenges of Joining Ecology and the Law: A Vision for the Mountains, in Mountain Resorts: Ecology and the Law 419-45 (Janet Milne et al., eds., Ashgate Publishing 2009).
  • Janet E. Milne, Julia LeMense, Ross A. Virginia, editors, Mountain Resorts: Ecology and the Law (Ashgate Publishing Limited 2009).
  • Jacqueline Cottrell, Janet E. Milne, Hope Ashiabor, Larry Kreiser and Kurt Deketelaere, editors, Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. VI (Oxford University Press 2009).
  • Environmental Tax Policy Institute and Vermont Journal of Environmental Law, The Reality of Carbon Taxes in the 21st Century (2009).
  • Janet E. Milne, From Simple Concept to Complex Reality: US Tax Incentives to Reduce Household Use of Fossil Fuels, in Jacqueline Cottrell, Janet E. Milne, Hope Ashiabor, Larry Kreiser and Kurt Deketelaere, editors, Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. VI, at 409-37 (Oxford University Press 2009).
  • "New Instruments on Old Turf: The Institutional Challenges of Environmental Taxation," in Critical Issues in Environmental Taxation, International and Comparative Perspectives, Vol. V (Nathalie Chalifour et al., eds., 2008).
  • "Violating the Polluter-Pays Principle?: Two Case Studies of United States Tax Incentives for Alternative Energy," in Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. IV (Kurt Deketelaere et al., eds., forthcoming fall 2006).
  • "The American Love Affair with the Car: The Mixed Beats of Taxation's Background Music," in Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. III (Alberto Cavaliere et al., eds., 2006).
  • "Harnessing the Wind: Taxation as a Strand in the Reins," in Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. II (Hope Ashiabor, et al., eds., 2004).
  • "Environmental Taxation: Why Theory Matters," in Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vol. I (Richmond Law & Tax 2003).
  • Contributing author and associate editor with Julia LeMense Huff and Eric Miller, Mountain Resorts: Ecology and the Law (Ashgate, 2003).
  • "What Has the United States Done? An Inventory of Federal Environmental Taxes," in Critical Issues in International Environmental Taxation (CCH Incorporated 2002).
  • With Robert Doucette et al., The Comparative Economics of Residential Development and Open Space (University of Maine 1977).

Articles

  • The U.S. Supreme Court Opens a Door: Expanded Opportunities for Environmental Taxes, Environmental Law Institute, 2013.
  • Watersheds: Runoff from the Tax Code, 34 VT. L. REV. __  (2010).
  • Janet E. Milne, Carbon Taxes in the United States: The Context for the Future, 10 Vt. J. Envtl. L. 1 (2008) (also reprinted in The Reality of Carbon Taxes in the 21st Century 1 (2009)).
  • "Green Taxes and Climate Change: Theory and Reality," in Cesifo Dice Report, Vol 5, No. 4 (2007).
  • With Stephen A. Lee, Energy and Environmental Taxes, 58 Tax Law. 1077 (2005) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).
  • With Stephen A. Lee, Energy and Environmental Taxes, 57 Tax Law. 1053 (2004) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).
  • With Robert M. Gordon, Energy and Environmental Taxes, 56 Tax Law. 1043 (2003) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).
  • With Stephen G. Dollinger, Energy and Environmental Taxes, 55 Tax Law. 1143 (2002) (part of the Annual Report on Important Developments by the American Bar Association's Tax Section).
  • Mountain Resorts: Ecology, Economics and the Law, 26 Vt. L. Rev. 509 (2002).
  • Environmental Taxes, 54 Tax Law. 987 (2001).
  • Environmental Taxes, 53 Tax Law. 1073 (2000).
  • Environmental Taxes, 52 Tax Law. 1041 (1999).
  • Book Review, 8 Int'l Envtl. Aff. 363 (1996) (reviewing Stefan Barg, Robert Gale, & Alexander Gillies, Green Budget Reform: An International Casebook of Leading Practices (1995)).
  • Book Review, 7 Int'l Envtl. Aff. 94 (1995) (reviewing Carlo Carraro & Domenico Siniscalco, The European Carbon Tax: An Economic Assessment (1993)).
  • Timber Taxes: A Critique of the Northern Forest Lands Council's Tax Recommendations, 19 Vt. L. Rev. 423 (1995).

Other

  • "We shouldn't assume that carbon taxes are less feasible than cap-and-trade," in Carbon Tax vs. Cap-and-Trade, Bulletin of the Atomic Scientists, October 2008.
  • Lead Editor, Mountain Resorts: Ecology and the Law (forthcoming 2008).
  • Book Reviews of Environmental Taxation in Practice (Ashgate 2006) and Environmental Tax Law: Policy, Context, and Practice (Ashgate 2006), British Tax Review No. 1, at 96-98 (2007).
  • Co-Editor, Critical Issues in Environmental Taxation: International and Comparative Perspectives, Vols. I, II, & III (Richmond Law & Tax 2003, 2004, 2006, 2007, 2008).
  • Foreword, The Big Box Challenge, Small Town America in an Era of Big Box Stores, (Vt. J. Envtl. Law, 2005).
  • Associate Editor, Critical Issues in International Environmental Taxation (CCH Incorporated 2002).
  • An Introduction to Green Taxes: How Government Can Use Taxation for Environmental Protection (Vermont Fair Tax Coalition 2001).
  • Co-author, Environmental Tax Reform: Using the Tax System to Protect the Environment and Promote Employment (Austl. Inst. 2000).
  • Principal Researcher, Giving USA: East North Central Region, Am. Ass’n. Fund-Raising Couns. Tr. for Philanthropy (Indianapolis, Ind. 2000).
  • Principal Researcher, Charitable Giving and Volunteering in New Hampshire: A Biennial Report by the Commission on Charitable Giving and Volunteerism in New Hampshire (NH Charitable Found., Concord, NH 1999).
  • Contributor, The Taxpayer Relief Act of 1997 (A.B.A. Sec. Tax. & A.L.I. 1998).
  • Principal Researcher, Charitable Giving and Volunteering in New Hampshire: A Biennial Report by the Commission on Charitable Giving and Volunteerism in New Hampshire (NH Charitable Found., Concord, NH 1997).
  • Exploring the Potential Role of State Taxation in Reducing the Flow of Nutrients from Nonpoint Sources into the Waters of New England and New York (Apr. 1996) (discussion paper distributed in unpublished form).
  • Environmental Taxes: An Introductory Primer (Apr. 1996) (background paper distributed in unpublished form).
  • Environmental Taxes in New England: An Inventory of Environmental Tax and Fee Mechanisms Enacted by the New England States and New York, Environmental Law Center, Vermont Law School, Fall 1996.
  • Maine State Planning Office, The Landowner’s Options: A Guide To The Voluntary Protection Of Land (3d ed. 1985) (1977) (republished in Land-Saving Action (1984)).