Taxation for Sustainability (LAWS90336)

Beyond simply raising revenue, taxation is a powerful lever for shaping our world. This intensive subject analyses how revenue law can be harnessed to tackle (or used to hinder) critical environmental challenges like climate change, pollution, biodiversity loss, and energy resource utilisation.  

This subject provides a deep dive into how fiscal policies are driving our journey toward a sustainable future. It will equip students with the analytical tools to interrogate global tax strategies and their practical implications for environmental governance, international law, and economic justice. 

This subject does not assume a tax background and is suitable for students in all specialisations. 

Intended learning outcomes

A student who has successfully completed this subject should be able to: 

• Critically evaluate the role of revenue law in shaping domestic and international responses to global environmental crises.
• Compare and assess the design and implementation of carbon pricing mechanisms and environmental taxes across a range of jurisdictions.
• Analyse the intersection between tax policy, environmental regulation, and energy resource governance to identify legal and policy tensions.
• Appraise the effectiveness, equity, and broader implications of fiscal instruments used to promote sustainability

Generic skills

• Advanced communication skills, including the ability to present complex ideas clearly and persuasively in both oral and written formats.
• Critical thinking and analytical skills, with a demonstrated ability to evaluate legal and policy frameworks relating to sustainability and taxation.
• Independent research skills, including the capacity to formulate and investigate sophisticated research questions using appropriate legal and interdisciplinary methods.