Document Type

Article

Publication Title

Vermont Law Review

Abstract

This article applies a micro-level lens to details of disincentives embodied in the new U.S. tax law effective in 2018, affecting corporate action to address climate change, and applies a macro-level assessment of how corporate action is affecting U.S. realization of its climate change goals and requirements. The article examines and offers several state law options that can substitute as alternative incentives, and an unrelated ‘Opportunity Zone’ provision in the new federal tax law, all of which can provide alternative legal paths.

First Page

629

Last Page

673

Publication Date

2019

Creative Commons License

Creative Commons Attribution-NonCommercial 4.0 International License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License

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