Do Tax Concessions for Mining Site Rehabilitation Work? Evaluating 10 Years of Reform

Richmond Law & Tax Ltd.
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Critical Issues in Environmental Taxation. International and Comparative Perspectives: Volume III, 2006, 1, pp. 513 - 525
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Although tax concessions are considered contrary to the Polluter Pays Principle,' in Australia, the state-based command and control mechanisms requiring the rehabilitation of mining sites have been supplemented by special income tax deductions for expenditure on such rehabilitation. While this is a departure from the fundamental premise that a tax system be neutral, often such incentives are used in recognition that certain classes of taxpayers, such as the natural resources industry, have special circumstances that require accommodation. But does this achieve environmental objectives?
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