April 28, 2011
Professor Roberta Mann to participate in Carbon Audit of the Internal Revenue Code
Oregon Law Professor Roberta Mann has been selected by the National Academies of Science to join a panel of economic and environmental experts to perform a “carbon audit” of the Internal Revenue Code (“the Code”). The audit is mandated by a provision in the 2008 Energy Independence and Security Act, authored by Oregon Congressman Earl Blumenauer, which requires the National Academy of Sciences to examine the impact of tax provisions on carbon emissions.
Professor Mann, working with the panel, will conduct a comprehensive review of the Code to identify the tax provisions that have an impact on carbon emissions and other factors affecting climate change. The panel will meet several times over the next 18 months to produce a report describing the effect of these tax provisions on carbon emissions and evaluating the potential for revisions to the Code to reduce its carbon footprint.
The panel will be chaired by Dr. William Nordhaus of Yale, and includes David Hawkins from the Natural Resources Defense Council.
“I am honored to be selected to serve on this distinguished panel,” Professor Mann said. “I look forward to working on these important issues that have a significant impact on our economy and the environment.”
Professor Mann is a tax, property, and environmental law expert. Her research focuses on the intersection of tax policy and the environment. She earned her M.B.A. and J.D. cum laude from Arizona State University, where she also served as assistant editor of the Arizona State University Law Journal. In 1995, she received her LL.M. in taxation, with distinction, from Georgetown University Law Center. Before beginning her academic career, Professor Mann practiced in the Office of Chief Counsel of the Internal Revenue Service, concentrating primarily on the areas of partnerships, corporate, estate and gift, and natural resources. She also served on the Staff of the Joint Committee on Taxation . She is a Dean’s Distinguished Faculty Fellow at the University of Oregon School of Law.