Tax and climate change – New horizons for tax practitioners
This paper covers:
alternative proposed measures to limit climate change
tradable quotas - technical issues including quota allocation and duration, capital or revenue, grandfathering, integrity issues and use of carbon taxes as a transitional measure for a tradable quotas scheme
carbon emissions taxes including models, implementation of an internationally harmonised domestic emissions tax - technical issues and international co-operation
revenue recycling issues
emissions taxes v tradable quotas - an alternative view.
Healthy eco-systems: The ATO and the practitioner – developing a working model
During the last decade the ATO hierarchy has promoted a policy of moving the relationship with the profession from the traditional adversarial model to a co-operative partnership model. A number of other countries are watching this Australian initiative with interest as they embark on or consider a similar course. However whilst there may be much to commend a co-operative relationship the model is not without its difficulties. Issues as to the integrity and transparency of tax administration, conflicts of interest and even the authority and capacity to implement the model arise.
In the last two years Justin Dabner has been engaged in a project examining the issues surrounding the ATO's attempt to implement the partnership model. Interviews have been conducted with both Australian and New Zealand practitioners and representatives of the ATO and IRD (NZ). This presentation reports on the issues that have been encountered by both tax practitioners and tax administrators and the likely future direction.