Tax and the Environment – Australian Style

Lexington Books
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Tax Law and the Environment A Multidisciplinary and Worldwide Perspective, 2018, pp. 105 - 124
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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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