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"The science of tax design?”: Tax policy within the Australian Government’s White Paper on the Carbon Pollution Reduction Scheme (CPRS)

Published on 01 Nov 09 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

The legislation to give effect to Australia’s Carbon Pollution Reduction Scheme (CPRS) from the year beginning 1 July 2011 was introduced into the House of Representatives on 14 May 2009 and was defeated in the Senate on 13 August 2009. The CPRS was based upon a White Paper: Carbon Pollution Reduction Scheme: Australia’s Low Pollution Future on 15 December 2008. The paper, which followed on the Green Paper released on 16 July 2008, outlines the final design of the CPRS and the medium-term target range for reducing carbon pollution. In the tax context very little has changed from scheme outlined in the July Green Paper, despite extensive consultation with the tax profession.

Author profiles:

Dr Michael DIRKIS
Current at 14 September 2011 Click here to expand/collapse more articles by Dr Michael DIRKIS.
 
Brett BONDFIELD
Current at 14 September 2011 Click here to expand/collapse more articles by Brett BONDFIELD.
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