Miscellaneous 2020

Water taxes: a systematic literature review with application to Australia and New Zealand

Source: Australian Tax Forum Journal Article

Published Date: 1 Dec 2020


Water is a scarce resource in many parts of the world while other parts of the world have abundant water, but it is of relatively poor quality. In Australia there is strong competition for water, which was managed through engineering works to control its supply until water markets were adopted in the1990s. By way of contrast, water is abundant in many places in New Zealand, but there are issues with its quality. While there is significant professional and academic literature regarding these and other water issues, most of it ignores the effect of tax.

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Miscellaneous 2020

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