Behavior modifying taxes, emissions trading and tax expenditure reform: market-based responses to climate change in Australia

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Show simple item record Gumley, W Stoianoff, NP
dc.contributor.editor Cullen, R
dc.contributor.editor VanderWolk, J
dc.contributor.editor Xu, Y 2012-02-02T03:22:11Z 2011-01
dc.identifier.citation Green Taxation in East Asia, 2011, 1, pp. 209 - 248
dc.identifier.isbn 9781849803007
dc.identifier.other B1 en_US
dc.description.abstract This chapter will consider recent regulatory responses to climate change in Australia with a view to providing guidance for policy makers in the East Asia region. In particular, it will review the reasoning behind the choice of emissions trading ahead of other market-based instruments such as behavior modifying taxes and tax expenditure reform. It will firstly describe the key international agreements on climate change. Secondly, it will provide a review of the key literature in support of market -based instruments including the relative merits of carbon taxes and emissions trading. Thirdly, the chapter will review the history of regulatory responses in Australia at both Federal and State government levels, leading up to and including the proposed Australian emissions trading scheme, known as the Carbon Pollution Reduction Scheme (the CPRS). Fourthly, the chapter will review features of the underlying taxation system which constitute significant "barriers to change" which are very likely to undennine the intended objectives of the CPRS. The chapter concludes with some suggestions for emerging economies of the East Asia region on how taxation rules can be integrated with climate change objectives.
dc.publisher Edward Elgar Publishing Limited
dc.title Behavior modifying taxes, emissions trading and tax expenditure reform: market-based responses to climate change in Australia
dc.type Chapter
dc.description.version Published
dc.parent Green Taxation in East Asia
dc.journal.number en_US
dc.publocation UK en_US
dc.identifier.startpage 209 en_US
dc.identifier.endpage 248 en_US LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 1801 Law
dc.personcode 998953
dc.percentage 100 en_US Law en_US
dc.classification.type FOR-08 en_US
dc.edition 1 en_US
dc.custom en_US en_US
dc.location.activity en_US
dc.location.activity Sydney, AUSTRALIA
dc.description.keywords NA en_US
dc.description.keywords Social Sciences
dc.description.keywords Business, Finance
dc.description.keywords Economics
dc.description.keywords Business & Economics
dc.description.keywords BUSINESS, FINANCE
dc.description.keywords ECONOMICS
dc.description.keywords Contagion
dc.description.keywords Sector-specific contagion
dc.description.keywords Financial crisis
dc.description.keywords Financial crisis identification
dc.description.keywords CRISIS
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Law
pubs.organisational-group /University of Technology Sydney/Strength - Law Research
utslib.copyright.status Closed Access 2015-04-15 12:17:09.805752+10
utslib.collection.history Closed (ID: 3)
utslib.collection.history Uncategorised (ID: 363)

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