Janet E. Milne (Vermont) has posted Watersheds: Runoff from the Tax Code, 34 Vt. L. Rev. ___ (2010), on SSRN.  Here is the abstract:

This article examines selected federal and state tax measures from a watershed perspective, exploring ways in which they may—or may not—enhance the quality of water within a watershed. To sharpen the focus of the inquiry, it looks in particular at ways in which tax systems may influence levels of nonpoint source water pollution in Lake Champlain from agricultural activities. While a comprehensive review of tax measures lies beyond the scope of this analysis, these examples chosen offer insights into the role of tax policy in protecting the environmental integrity of water bodies. You can read Professor Kim Brook's comment here.