Critical Issues in Environmental Taxation

Jacqueline Cottrell is Project Manager at Green Budget Germany.

Janet Milne is Professor of Law at Vermont Law School in the United States and founder and director of the law school's Environmental Tax Policy Institute. She has taught environmental taxation since 1994 and also teaches land use law. Before joining the Vermont Law School faculty, she served as legislative assistant to Senator Lloyd Bentsen, responsible for matters that the Senator handled as Chairman of the United States Senate's Committee on Finance, and practiced law at Covington & Burling in Washington, D.C. She has also served as Vice Chair of the American Bar Association's Committee on Energy and Environmental Taxes.


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.


Larry Kreiser, Ph.D., CPA 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 Mahasarakham, 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. He is a contributing author on two widely-used U. S. Federal Taxation textbooks.


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.