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

Stoianoff, NP; Kaidonis, MA; House, L

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

Stoianoff, NP

Kaidonis, MA House, L

Permalink

Publisher:: Richmond Law & Tax Ltd.
Publication Type:: Chapter
Citation:: Critical Issues in Environmental Taxation. International and Comparative Perspectives: Volume III, 2006, 1, pp. 513 - 525
Issue Date:: 2006-01

Closed Access

	Filename	Description	Size
	2007003970.pdf		1.09 MB	Adobe PDF	View/Open

Copyright Clearance Process

Recently Added
In Progress
Closed Access

This item is closed access and not available.

Full metadata record

Field	Value	Language
dc.contributor.author	Stoianoff, NP https://orcid.org/0000-0003-1532-6241	en_US
dc.contributor.author	Kaidonis, MA	en_US
dc.contributor.author	House, L	en_US
dc.contributor.editor	Cavaliere, A	en_US
dc.contributor.editor	Ashiabor, H	en_US
dc.contributor.editor	Deketelaere, K	en_US
dc.contributor.editor	Kreiser, L	en_US
dc.contributor.editor	Milne, J	en_US
dc.date.issued	2006-01	en_US
dc.identifier.citation	Critical Issues in Environmental Taxation. International and Comparative Perspectives: Volume III, 2006, 1, pp. 513 - 525	en_US
dc.identifier.isbn	1904501842	en_US
dc.identifier.uri	http://hdl.handle.net/10453/1228
dc.description.abstract	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?	en_US
dc.publisher	Richmond Law & Tax Ltd.	en_US
dc.relation.ispartof	Critical Issues in Environmental Taxation. International and Comparative Perspectives: Volume III	en_US
dc.title	Do Tax Concessions for Mining Site Rehabilitation Work? Evaluating 10 Years of Reform	en_US
dc.type	Chapter
utslib.location	Richmond, UK	en_US
utslib.for	1801 Law	en_US
utslib.citation.edition	1	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	false	en_US
pubs.edition	1	en_US
pubs.place-of-publication	Richmond, UK	en_US

Abstract:

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?

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/1228