Tax and the Environment – Australian Style

Stoianoff, NP

Tax and the Environment – Australian Style

Stoianoff, NP

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Publisher:: Lexington Books
Publication Type:: Chapter
Citation:: Tax Law and the Environment A Multidisciplinary and Worldwide Perspective, 2018, pp. 105 - 124
Issue Date:: 2018-11-16

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Field	Value	Language
dc.contributor.author	Stoianoff, NP https://orcid.org/0000-0003-1532-6241	en_US
dc.contributor.editor	Mann, R	en_US
dc.contributor.editor	Roberts, T	en_US
dc.date.issued	2018-11-16	en_US
dc.identifier.citation	Tax Law and the Environment A Multidisciplinary and Worldwide Perspective, 2018, pp. 105 - 124	en_US
dc.identifier.isbn	1498559670	en_US
dc.identifier.isbn	9781498559676	en_US
dc.identifier.uri	http://hdl.handle.net/10453/136224
dc.description.abstract	Climate change and other environmental issues have been part of the political agenda in Australia for almost 30 years. The federal taxation system has played a role in that agenda since 1990. In particular, the extensive tax expenditures regime has been the main fiscal mechanism utilised by the government to effect changes in behaviour in order to address a multitude of environmental ills while focussing on the goal of achieving an environmentally sustainable nation. This paper explores Australia’s love affair with tax incentives, concessions or subsidies as a means of promoting biodiversity conservation, reforestation, abating pollution and land degradation and encouraging green technological innovations, consequently, mitigating greenhouse gas emissions in order to ultimately meet carbon reduction targets.	en_US
dc.publisher	Lexington Books	en_US
dc.relation.ispartof	Tax Law and the Environment A Multidisciplinary and Worldwide Perspective	en_US
dc.title	Tax and the Environment – Australian Style	en_US
dc.type	Chapter
utslib.location	USA	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	closed_access
pubs.consider-herdc	true	en_US
pubs.place-of-publication	USA	en_US
pubs.publication-status	Published	en_US

Abstract:

Climate change and other environmental issues have been part of the political agenda in Australia for almost 30 years. The federal taxation system has played a role in that agenda since 1990. In particular, the extensive tax expenditures regime has been the main fiscal mechanism utilised by the government to effect changes in behaviour in order to address a multitude of environmental ills while focussing on the goal of achieving an environmentally sustainable nation. This paper explores Australia’s love affair with tax incentives, concessions or subsidies as a means of promoting biodiversity conservation, reforestation, abating pollution and land degradation and encouraging green technological innovations, consequently, mitigating greenhouse gas emissions in order to ultimately meet carbon reduction targets.

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http://hdl.handle.net/10453/136224