Source: Australian Tax Research Foundation
Published Date: 1 Jan 2001
This study examines the extent to which state and local government taxes and charges in Australia (using NSW as a principal case study) are compatible with principles of sustainability.
The project focussed on determining what possible changes could be made in the type and extent of state and local charges, which could improve the compatibility with principles of sustainability.
The relationship of State taxes to Commonwealth taxation was also analysed. The kinds of taxes and charges examined related to resource use (eg water charges) and waste generation (solid waste generation,landfill and effluent), sustainable transport and land use (eg land tax, betterment tax).
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