Miscellaneous 1999

Business tax: accounting for Kyoto and emissions trading

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 1999

 
The purpose of this paper is to explore a number of feasible reforms to business taxation that go further than the Ralph Review. It proposes a redesign of the tax system in a revenue-neutral way to promote economic growth and employment while introducing economic instruments to protect the environment, by introducing a domestic emissions trading system.

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