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LIRA@BC Law

Abstract

Conventional wisdom assumes that environmental monetary sanctions should not be allowed as a deduction from income taxes. This Comment advances the counter-intuitive argument that under the present statutory framework, allowing some environmental monetary sanctions to be tax deductible is consistent with sound environmental policy and social values. Properly structuring sentences and settlements to be tax deductible and to keep the money local maximizes the resources that can be brought to bear in remediating the harm without diminishing the deterrent effect.

Files

File nameDate UploadedVisibilityFile size
5.pdf
7 Sep 2022
Public
3.09 MB

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Metadata

  • Subject
    • Environmental Law

    • Taxation

  • Journal title
    • Boston College Environmental Affairs Law Review

  • Volume
    • 26

  • Issue
    • 2

  • Pagination
    • 435

  • Date submitted

    7 September 2022