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

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dc.contributor.author Gumley, Wayne en_US
dc.contributor.author Stoianoff, Natalie en_US
dc.contributor.editor Cullen, R; VanderWolk, J; Xu, Y en_US
dc.date.accessioned 2012-02-02T03:22:11Z
dc.date.available 2012-02-02T03:22:11Z
dc.date.issued 2011 en_US
dc.identifier 2010005510 en_US
dc.identifier.citation Gumley Wayne and Stoianoff Natalie 2011, 'Behavior modifying taxes, emissions trading and tax expenditure reform: market-based responses to climate change in Australia', in NA (ed.), Edward Elgar Publishing Limited, UK, pp. 209-248. en_US
dc.identifier.issn 9781849803007 en_US
dc.identifier.other B1 en_US
dc.identifier.uri http://hdl.handle.net/10453/14401
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. en_US
dc.language en_US
dc.publisher Edward Elgar Publishing Limited en_US
dc.relation.isbasedon NA en_US
dc.title Behavior modifying taxes, emissions trading and tax expenditure reform: market-based responses to climate change in Australia en_US
dc.parent Green Taxation in East Asia en_US
dc.journal.volume en_US
dc.journal.number en_US
dc.publocation UK en_US
dc.identifier.startpage 209 en_US
dc.identifier.endpage 248 en_US
dc.cauo.name LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 180100 en_US
dc.personcode 0000068656 en_US
dc.personcode 998953 en_US
dc.percentage 100 en_US
dc.classification.name Law en_US
dc.classification.type FOR-08 en_US
dc.edition 1 en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords NA en_US
dc.staffid 998953 en_US


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