Nicholas Institute for Environmental Policy Solutions
November 2013

Effects of U.S. Tax Policy on Greenhouse Gas Emissions

Author(s)
Type
Effects of U.S. Tax Policy on Greenhouse Gas Emissions
Publisher

The U.S. Congress charged the National Academies with conducting a review of the Internal Revenue Code to identify the types of and specific tax provisions that have the largest effects on carbon and other greenhouse gas emissions and to estimate the magnitude of those effects. To address such a broad charge, the National Academies appointed a committee composed of experts in tax policy, energy and environmental modeling, economics, environmental law, climate science, and related areas. For scientific background to produce Effects of U.S. Tax Policy on Greenhouse Gas Emissions, the committee relied on the earlier findings and studies by the National Academies, the U.S. government, and other research organizations. The final analysis examines both tax expenditures and excise taxes that could have a significant impact on greenhouse gas emissions.