The Resource Measuring the costs of implementing the former carbon tax for Australian liable entities
Measuring the costs of implementing the former carbon tax for Australian liable entities
Resource Information
The item Measuring the costs of implementing the former carbon tax for Australian liable entities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Measuring the costs of implementing the former carbon tax for Australian liable entities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The implementation of the carbon tax (formally referred to as carbon pricing schem) on 1 July 2012 was part of Australia's commitment to stabilise greenhouse emissions in an effort to mitigate climate change. This article examines the implementation compliance costs of the Australian carbon tax for liable entities, for the period up until 30 June 2012. The author assesses the magnitude of the implementation costs of a new tax, thus contributing to the compliance costs literature. A survey of 50 liable entities undertaken in September 2012 and telephone interviews with 10 of these entities conducted in April 2013 estimated the start-up compliance costs at AUD 1,795,762 per liable entity. Although the majority of respondents (60 per cent) supported the Government's plan for a clean energy future, most of these enterprises (65 per cent) found the carbon tax complex. Despite the high gross carbon tax start-up compliance costs, liable entities (56 per cent) also identified potential benefits of the implementation of the carbon tax. The author's investigation has important political, economic and environmental benefits for countries seeking to introduce a carbon tax or similar taxes
- Language
- eng
- Label
- Measuring the costs of implementing the former carbon tax for Australian liable entities
- Title
- Measuring the costs of implementing the former carbon tax for Australian liable entities
- Language
- eng
- Summary
- The implementation of the carbon tax (formally referred to as carbon pricing schem) on 1 July 2012 was part of Australia's commitment to stabilise greenhouse emissions in an effort to mitigate climate change. This article examines the implementation compliance costs of the Australian carbon tax for liable entities, for the period up until 30 June 2012. The author assesses the magnitude of the implementation costs of a new tax, thus contributing to the compliance costs literature. A survey of 50 liable entities undertaken in September 2012 and telephone interviews with 10 of these entities conducted in April 2013 estimated the start-up compliance costs at AUD 1,795,762 per liable entity. Although the majority of respondents (60 per cent) supported the Government's plan for a clean energy future, most of these enterprises (65 per cent) found the carbon tax complex. Despite the high gross carbon tax start-up compliance costs, liable entities (56 per cent) also identified potential benefits of the implementation of the carbon tax. The author's investigation has important political, economic and environmental benefits for countries seeking to introduce a carbon tax or similar taxes
- Citation source
- In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 21 (2015),
- http://library.link/vocab/creatorName
- Rametse, N
- Language note
- English
- http://library.link/vocab/subjectName
-
- energy tax
- environmental tax
- tax compliance
- compliance costs
- Label
- Measuring the costs of implementing the former carbon tax for Australian liable entities
- Label
- Measuring the costs of implementing the former carbon tax for Australian liable entities
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Measuring-the-costs-of-implementing-the-former/rj0hryU9Abk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Measuring-the-costs-of-implementing-the-former/rj0hryU9Abk/">Measuring the costs of implementing the former carbon tax for Australian liable entities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Measuring-the-costs-of-implementing-the-former/rj0hryU9Abk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Measuring-the-costs-of-implementing-the-former/rj0hryU9Abk/">Measuring the costs of implementing the former carbon tax for Australian liable entities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
