Critical Issues in Environmental Taxation

Lin-Heng Lye graduated in law from the University of Singapore, and holds Masters degrees in law from the University of London and Harvard University. She is an Advocate & Solicitor of the Supreme Court of Singapore and is Deputy Director of the Law Faculty's Asia-Pacific Centre for Environmental Law (APCEL). She was Vice-Dean and Director of the Faculty's Graduate Programme and now chairs the University's Programme Management Committee for the multi-faculty MSc (Env Mgt)) programme hosted by the School of Design and Environment. At the international level, she is a member of the Board of Governors of the IUCN Academy of Environmental Law where she co-chairs the Teaching and Capacity-Building Committee. She is Visiting Associate Professor at the Yale School of Forestry and Environmental Studies where she co-teaches an intensive course on Comparative Environmental Law each year.

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.