NORTH CAROLINA LAW REVIEW Volume 77 | Number 1 Article 4 11-1-1998 The opulP ation Crisis: The tS ork, the Plow, and the IRS Mona L. Hymel Follow this and additional works at: http://scholarship.law.unc.edu/nclr Part of the Law Commons Recommended Citation Mona L. Hymel, The Population Crisis: The Stork, the Plow, and the IRS, 77 N.C. L. Rev. 13 (1998). Available at: http://scholarship.law.unc.edu/nclr/vol77/iss1/4 This Article is brought to you for free and open access by Carolina Law Scholarship Repository. It has been accepted for inclusion in North Carolina Law Review by an authorized administrator of Carolina Law Scholarship Repository. For more information, please contact
[email protected]. THE POPULATION CRISIS: THE STORK, THE PLOW, AND THE IRS MONA L. HYMEL* Tax policy can function as an economic and social tool to influence behavior. The U.S. Congress, however, has failed to use this tool in addressingproblems of overpopulationin this country. Instead, as Professor Mona Hymel argues, current tax policy exacerbates problems of overpopulation in three specific areas: reproductive rates, the strain on agricultural and natural resources, and the overconsumptive lifestyle of U.S. citizens. As it functions now, the U.S. tax system has a pronatalistbias, it fails to encourage sustainable farming practices and the conservation of resources, and it actually encourages overconsumption. This pattern can be altered, however, through proposals made by Professor Hymel such as environmental taxes, preferential treatment for practices such as organic farming, and the elimination of tax exclusions that encourage urban sprawl, to name a few.