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ARTICLES – ENERGY AND STATE AID CONTROL ∙ Energy Tax Incentives in the United States: A Comparative Perspective on State Aid


Janet E. Milne

As the State aid rules illustrate, law that is designed to protect trade can limit the extent to which governments may use tax incentives to achieve energy and environmental goals. Yet these legal limitations can vary significantly around the world, affecting the role that tax incentives may play in different countries. This article briefly explores how federal constitutional law in the United States shapes the use of energy-related tax expenditures at the federal and State level with a particular eye toward features that are relevant to a comparison with the European Union’s taxation powers and its State aid rules.
Keywords: US Commerce Clause; US Constitutional Law; Energy Taxation; Energy Tax Expenditures.

Janet E. Milne is Professor of Law and Director of the Environmental Tax Policy Institute at Vermont Law School, USA. The author thanks Noura Eltabbak and Shengzhi Wang for their research assistance and Professor Piet Jan Slot, Professor Marta Villar Ezcurra and Professor Jerónimo Maillo for their suggestions. Any errors or omissions remain at the author’s door. A somewhat different version of this article will be published in M Villar Ezcurra (ed.), State Aids, Taxation and the Energy Sector (Thomson-Reuters Aranzadi, forthcoming 2017). The author thanks the publishers of the forthcoming book and this journal for their consent. DOI: 10.21552/estal/2017/1/7


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