Elliot Legendre

PhD Candidate

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Elliot is a PhD candidate at the University of Melbourne. Elliot holds a Master of Laws (Université Paris 1 – La Sorbonne) and a Bachelor of Laws (Universität zu Köln). Elliot’s research interests include environmental taxation and tax justice. His PhD focuses on the potential tax instruments to enable and protect sustainable water management.

Thesis Title

Tax instruments and sustainable water management: a comparative policy analysis

Thesis Summary

Globally, recent decades have brought increasing droughts and established new and worrying records. Climate models suggest more extreme weather in the future, triggering more intense competition for water.

This project will examine the law and policy of taxation instruments for the sustainable management of water. The project is structured around two key research questions. The first question asks to what extent taxation deals with water management. The second question asks how can water taxation incentivise sustainable water management while maximising the benefits of its allocation in terms of effectiveness and fairness.

The project addresses these questions through three case studies.


  • Environmental Taxation
  • Tax Justice
  • Environmental Law
  • Water Law