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Greening of the Tax Laws23rd Annual SJSU-TEI High Technology Tax Institute
November 6, 2007
Dan KostenbauderVice President -- Transaction Taxes
Hewlett-Packard Company
Annette Nellen Professor of Accounting & Taxation
San José State UniversityFellow, New America Foundation
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Green taxes
Environmental laws
Incentives for green behaviorExternalities
California Environmental Fee
Electronic Waste Recycling
Ozone-depleting excise tax
Carbon tax
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Yellowstone National Park
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1962
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Cuyahoga River Fire of 1969 (Ohio)
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Created the Environmental Protection Agency (EPA) in 1970
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1972
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Gaylord Nelson• Senator and Governor – Wisconsin
• Co-founder of Earth Day (4/22/70)
• Alum SJSU (1939)
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• Set by Nixon in
1973
• Later endorsed
by Carter to save
8 million gallons
of gas per day
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California Childhood Lead Poisoning Prevention Act of 1991
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Passenger cars worldwide
Year #cars People per car
1950 53 million 48.2
1970 193 million 19.2
2000 509 million 11.9
2004 551 million 11.6
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