The U.S. Congress charged the National Academies with conducting a review of the Internal Revenue Code to identify the types of and specific tax provisions that have the largest effects on carbon and other greenhouse gas emissions and to estimate the magnitude of those effects. To address such a broad charge, the National Academies appointed a committee composed of experts in tax policy, energy and environmental modeling, economics, environmental law, climate science, and related areas.
National Research Council. 2013. Effects of U.S. Tax Policy on Greenhouse Gas Emissions. Washington, DC: The National Academies Press. https://doi.org/10.17226/18299.
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