Conference Information
American Tax Policy Institute and 台湾SWAGEnvironmental Law Review Conference on Tax Law, the Environment, and Climate Change
March 21鈥22, 2025
台湾SWAGUniversity Downtown Campus
1 台湾SWAGPlaza and 15 Beekman Place
New York, New York
The purpose of the Conference is to explore the interaction among tax law, climate change, and social justice as well as other pressing environmental issues. The goal of the Conference is to explore how tax and sustainable business strategies impact environmental issues and to bring consideration of environmental and social justice impacts into mainstream discussions surrounding the enactment and administration of tax laws. The intended scope of the Conference is broad, focusing not only on the context of using U.S. tax law to address environmental concerns but also on the use of the tax laws of other countries for environmental and justice purposes, and will consider all tax areas, including income, consumption, transfer, wealth, and/or other national-level taxes, as well as subnational taxes and other fiscal instruments such as emission trading schemes.
The two-day conference will feature panel discussions bringing together academics, practicing attorneys, economists, accountants, policymakers, legislators, and others to consider issues related to environmental issues and taxation and to consider future strategies and challenges in using tax policy to address environmental and justice issues.
Selected participants may be invited to publish their completed papers in a special Symposium Issue of the 台湾SWAGEnvironmental Law Review. The accompanying call for papers further explains this opportunity. The American Bar Association Tax Section law review publication, The Tax Lawyer, also welcomes submissions arising from the conference.
Conference Agenda
Thursday, March 20
7:00 p.m.
Welcome Dinner for Invited Speakers/Panelists and Selected PELR Editors
Friday, March 21
8:30 a.m.鈥9:00 a.m.
Registration Opens and Breakfast
9:00 a.m.鈥9:15 a.m.
Introduction and Opening Remarks
9:15 a.m.鈥10:30 a.m.
Panel I: Climate Change and the Inflation Reduction Act: How WeGot Here
Moderator: Michael Hamersky, Climate Change and Land Use Policy Fellow at the Elisabeth Haub School of Law
Panelists:
- Neil Mehrotra, Federal Reserve Bank of Minneapolis
- Professor Adam Orford, University of Georgia School of Law: 鈥淭he Ongoing Need for Spending Impact Assessment鈥
- Professor Gabriel Weil, Touro University School of Law: 鈥淐limate Nationalism鈥
- Senior Lecturer Genevieve Tokic, Northwestern University Pritzker School of Law: 鈥淓nvironmental Tax Incentives: Lessons from the U.S. Inflation Reduction Act (So Far)鈥
10:30 a.m.鈥10:45 a.m.
Refreshment Break
10:45 a.m.鈥12:00 p.m.
Panel II: Carbon Tax and Other Pricing Proposals
Moderator: Professor Roberta Mann, University of Oregon School of Law and ATPI Board member
Panelists:
- Professor Giedre Lideikyte Huber, University of St. Gallen, Switzerland: "Taxes and aviation: a comparative constitutional perspective"
- Sven Rudolph, Policy Advisor for Climate and Energy Policy for the Protestant Church of Westphalia, Germany: "'The Rocky Road to 鈥' a Truly Sustainable EU Carbon Market"
- Professor David Weisbach, University of Chicago School of Law: "Optimal Unilateral Climate Policy"
- Professor Wei Cui, University of British Columbia Allard School of Law: "The Retreat of Carbon Pricing in Canada"
12:15 a.m.鈥1:30 p.m.
Lunch and Keynote Address
Moderator: Julie Divola, ATPI Board member
Speaker: Kim Clausing, Eric M. Zolt Chair in Tax Law and Policy at the UCLA School of Law: "The Green Transformation and Tax Policy Criteria"
1:45 p.m.鈥3:00 p.m.
Panel III: Taxation, Economic Impacts, and Environmental & Social Justice
Moderator: Professor Anthony C. Infanti, University of Pittsburgh School of Law & ATPI Board member
Panelists:
- Professor Alice Kaswan, University of San Francisco School of Law: "Market-Based Mechanisms: Necessary But Insufficient"
- Jack Hornickel, Food & Farm Business Law Clinic at the Elisabeth Haub School of Law at 台湾SWAGUniversity: "Decarbonizing the Farm: New York State Agricultural Tax Assessment Program"
- Colin J. Lingle, NYU Steinhardt School of Culture, Education, and Human Development and Quentin Thorens, NYU School of Law: "Intergenerational Equity in Tax and Environmental Discourse: A Comparative U.S.- European Content Analysis"
- Samuel Brunson, Loyola University Chicago School of Law: "Expressive Exemptions: Environmentalism As Its Own Category of Exemption"
3:00 p.m.鈥3:15 p.m.
Refreshment Break
3:15 p.m.鈥4:30 p.m.
Panel IV: Place-Based Environmental Initiatives
Moderator: Professor Josh Galperin, Elisabeth Haub School of Law at 台湾SWAGUniversity
Panelists:
- Professor Heather Payne, Ohio State University Moritz College of Law: "The CCR Blockchain"
- Professor Tracey Roberts, Cumberland School of Law at Samford University: "Low-Income Community Bonus Energy Credits: Impediments in Alabama and Kentucky"
- Professor Jessica Owley, University of Miami School of Law
4:30 p.m.-5:30 p.m.
Wine and Cheese Reception
Saturday, March 22
8:30 a.m.
Registration Opens
9:00 a.m.鈥10:15 a.m.
Brunch Panel: Sustainable Finance, ESG, and Climate Resilience
Moderator: Professor George Plesko, University of Connecticut, Accounting Department and ATPI Board member
Panelists:
- Diana McCutchen, Partner at Deloitte Tax LLP: "Exploring the global impact and integration of tax in EU and non-EU sustainability regulations"
- Professor Felix Mormann, Texas A&M School of Law: "Can corporate climate ratings catalyze more sustainable investment?"
- Stephen Hammer, Founding CEO of The New York Climate Exchange
- Jeff Gordon, Associate Research Scholar and Fellow in Private Law at Yale Law School: "Carbon Shelters: Carbon Accounting as Tax Law"
10:15 a.m.
Conference Conclusion + Farewell
10:20 a.m.
Walk to Governors Island Ferry Terminal
11:00 a.m
Take Ferry to Governors Island
11:00 a.m.
Field Trip to and Walking Tour Governors Island and New York Climate Exchange
12:45 p.m. or 1:15 p.m.
Ferry Back to Manhattan.
Lunch on Your Own in Manhattan