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Tax and the environment: An evaluation framework for tax policy reform - Group Delphi study

Published on 01 Feb 17 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This paper reports on the Delphi Study undertaken by the authors in the development of a tax policy analysis framework that can be utilised to evaluate the effectiveness of Environmental Tax Measures (ETMs), building that framework from a critical assessment of the menu of factors advanced as possibilities in the prior literature. The ETMs are more commonly referred to as tax concessions or subsidies and are a form of tax expenditure used by governments to intervene in markets and influence the behaviour of particular taxpayers or industries. Such concessions need to be evaluated to assess their efficiency and effectiveness among other criteria.

The Delphi Study was undertaken by bringing together an international group of expert environmental taxation scholars (the Reference Group) to participate in a Roundtable held during the 16th Global Conference on Environmental Taxation at UTS in September 2015. This is a variation on the Group Delphi method. While the Delphi method is traditionally based on anonymity, the Group Delphi assembles the expert panel to take part in a structured communication process using rotating subgroups to address the relevant questionnaire(s) (applying Likert scaling) and open questions, building consensus and defining disagreement by employing plenary discussions between iterations to foster peer review.

Author profiles

Prof Michael Walpole CTA
Prof Michael Walpole is Head of the School of Taxation and Business Law (including Atax) at UNSW Business School. Prior to academic life, Michael was variously a Tax Consultant with Ernst & Young, and was in private practice as a legal practitioner. Michael has authored and co-authored several books, including Proposals for the Reform of the Taxation of Goodwill, Understanding Taxation Law, and Compliance Cost Control. Michael has also written and presented many papers on his research topics to practitioner and academic audiences in Australia and overseas. He is the editor of the Australian Tax Forum and is an International Research Fellow at the Oxford University Centre for Business Tax in the Said Business School, University of Oxford. He has been a visiting Professor at the OECD’s Centre for Tax Policy and Administration and remains involved in its work on GST/VAT. - Current at 23 January 2018
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Prof Natalie Stoianoff CTA
Natalie is the Director of the Intellectual Property Program at the University of Technology Sydney (UTS), providing courses that fulfil the educational requirements for registration as a Registered Trade Marks Attorney and Patent Attorney in Australia under the relevant regulations. She is a Co-Author of the Federation Press publication, Intellectual Property Law: Text and Essential Cases, adopted by several Australian universities and about to go into its fourth edition. Her research in recent times has focussed on the enforcement of intellectual property rights in China. In addition, she is the Chair of the Faculty Research Network for Intellectual Property, Media and Communications, the Convenor of the China Law Research Group as well as a Vice President of the NSW Board of the Australia China Business Council. - Current at 01 March 2015
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