Driving Transformation: Tax Strategies for Electrifying Light-Duty Transportation

April 2023
Citation:
53
ELR 53.10298
Issue
4
Author
Author Roberta F. Mann

As noted by the International Energy Agency, taxation is a necessary component of strategies to increase adoption of electric vehicle (EV) technology. In the United States, taxation has supported the energy policy of increased uptake of EVs. This Article focuses on the evolving U.S. tax policy, highlighting the 2022 Inflation Reduction Act. It addresses continuing challenges and ways to meet those challenges, including examining some European policies for encouraging EVs. The author concludes by recommending policies that may be consistent with existing U.S. tax law, and that might have potential for increasing EV uptake mechanisms.

Roberta F. Mann is Professor Emerita at the University of Oregon School of Law.