Critical Issues in Environmental Taxation

Claudia Dias Soares is Assistant Professor at the Portuguese Catholic University. She holds a MPhil from the Law Faculty of the University of Coimbra (Portugal) and a PhD from the University of Santiago de Compostela (Spain) and another from the Portuguese Catholic University. She is presently writing her doctoral thesis at the London School of Economics and Political Science. Claudia has published three books on environmental taxation and several articles and book chapters on energy law, environmental taxation, environmental political science, public regulation, and economic analysis of law. Related to these areas, she was involved in courses and research projects at the Harvard Law School, the University of Bremen, the Vermont Law School, and the University of Leiden. Moreover, Claudia is a qualified lawyer at the Portuguese Bar Association and Professor at the Portuguese Catholic University since 2008, and at the CEDOUA Research Centre (University of Coimbra, Portugal) since 2000.

Janet Milne is a Professor of Law at Vermont Law School, where she is also the founder and director of the Environmental Tax Policy Institute. She teaches environmental taxation and land use law, and her research concentrates on the use of tax instruments to achieve environmental goals. She is a member of the four-person steering committee for the Global Conferences on Environmental Taxation. Prior to joining the law school faculty, she was an attorney at Covington & Burling in Washington, D.C., and served as legislative assistant to Senator Lloyd Bentsen, responsible for matters that the Senator handled as Chairman of the U.S. Senate Finance Committee.


Hope Ashiabor is an Associate Professor of Law in the Division of Law, at Macquarie University, Sydney, Australia, where he teaches taxation law and international tax. He has written extensively, and prepared public submissions on different aspects of the role of fiscal instruments in managing the challenges of environmental degradation. He has held visiting positions at Cleveland State University, and Walsh University, Ohio. His consulting experience includes work done for the OECD Environment Directorate, Paris, and an Ausaid project with the Fiji Islands Inland Revenue and Customs Department. Prior to joining Macquarie University, Hope worked as a state attorney; and before that was an in-house counsel with a commercial bank.


Kurt Deketelaere is presently Chief of Staff of the Flemish Minister for Public Works, Energy, Environment and Nature (Belgium), and (presently parttime) Full Professor of Law at the Faculty of Law of the University of Leuven (Belgium), where he directs the Institute for Environmental and Energy Law. He was a visiting professor at the Universities of Sydney, Macquari and Singapore, and a visiting senior research fellow at the Institute of Advanced Legal Studies in London. He has written extensively on environmental and energy tax issues.


Larry Kreiser, Ph.D. is Professor Emeritus of Accounting and former Chairperson of the Department of Accounting at Cleveland State University, Cleveland, Ohio USA. Prior to CSU, he was on the faculty at the University of Detroit, University of Cincinnati, and Wright State University. He has also worked at Deloitte & Touche, CPAs and the Naval Audit Service in Washington, DC. Dr. Kreiser has held visiting professor positions at Deakin University in Geelong, Victoria, Australia, the Naval Postgraduate School in Monterey, California, and Mahasarakham University in Maha Sarakham, Thailand. During his professional career, Dr. Kreiser has been an author on over fifty professional publications and has made over thirty professional presentations at conferences around the world.