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

Water is becoming increasingly scarce, due in large part to excessive human exploitation for the purposes of agriculture and industry. This phenomenon is further exacerbated by the climate crisis, suggesting a growing competition for water in the future.

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.

Supervisors

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