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The treatment of expenditure on environment protection under the income tax : a note on the operational distortions of nothings.

Publication date: 01 Jun 91 | Source: "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Issue: Vol 8 No 2 1991

Pages: pp.135-180

The main object of this article is to argue that at present, rather than implementing or at least supporting government policies for the protection of the environment, the income tax system unintentionally disourages taxpayers from undertaking this kind of expenditure.

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Author profile

Prof Graeme Cooper FTI
Prof. Graeme Cooper, FTI, is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 31 October 2019
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