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Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard Company Annette Nellen Professor of Accounting & Taxation San José State University Fellow, New America Foundation

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Page 1: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

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

Page 2: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 3: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

Green taxes

Environmental laws

Incentives for green behaviorExternalities

California Environmental Fee

Electronic Waste Recycling

Ozone-depleting excise tax

Carbon tax

Page 4: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
http://www.sierraclub.org/john_muir_exhibit/coin/images/usmint_ca_proof_big.jpg
Page 5: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

Yellowstone National Park

Page 6: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 7: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 8: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 9: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

1962

Page 10: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

Cuyahoga River Fire of 1969 (Ohio)

Page 11: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

Created the Environmental Protection Agency (EPA) in 1970

Page 12: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 13: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 14: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

1972

Page 15: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 16: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

Gaylord Nelson• Senator and Governor – Wisconsin

• Co-founder of Earth Day (4/22/70)

• Alum SJSU (1939)

Page 17: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 18: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 19: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 20: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

• Set by Nixon in

1973

• Later endorsed

by Carter to save

8 million gallons

of gas per day

Page 21: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 22: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 23: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

California Childhood Lead Poisoning Prevention Act of 1991

Page 24: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 25: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 26: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

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

Page 27: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 28: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
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Page 30: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
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Page 32: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 33: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 34: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 35: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 36: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
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Page 38: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
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Page 41: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 42: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 43: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
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Page 46: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 47: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 48: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
Page 49: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard
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Page 55: Greening of the Tax Laws 23rd Annual SJSU-TEI High Technology Tax Institute November 6, 2007 Dan Kostenbauder Vice President -- Transaction Taxes Hewlett-Packard

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