Critical appraisal of tax expenditures and the implementation of environmental policy in Australia

Resource Information

The work Critical appraisal of tax expenditures and the implementation of environmental policy in Australia represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Critical appraisal of tax expenditures and the implementation of environmental policy in Australia

Creator

• Ashiabor, H

Subject

• environmental tax
• tax expenditure

Language

eng

Summary

Concerns about the threat posed to life and property by environmental degradation are increasingly taking centre stage in both domestic and international forums. The challenges posed by this threat have elicited varying policy responses from the regulatory authorities. This article looks at one aspect of that policy response, namely, the use of fiscal instruments by governments to shape the direction of their environmental policy. This article uses Australia's experience with tax expenditures and the implementation of environmental policy as a case study to provide a contemporary context for the analysis. The articles draws lessons from other OECD countries in suggesting refinements to Australia's tax expenditure rules

Citation source

In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 56 (2002),

Language note

English