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Abstract

This essay introduces the symposium issue of the Pace Environmental Law Review featuring seven works written in connection with the March 2025 conference on “Taxation, the Environment, and Climate Change.” This essay identifies and explores three common themes in the articles: (1) the role of taxation in environmental protection, (2) the tax law’s impact on human behavior, and (3) the optimal design for tax laws to mitigate climate change. This essay also sketches a few possible directions for future scholarship at the intersection of taxation and environmental law. It concludes by emphasizing the need for lawyers, lawmakers, policymakers, and advocates who have a deep understanding of both fields.

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