Fiedler, Terese

Supporting the circular economy in Australia through taxation reform / Terese Fiedler, John Minas and Patricia O'Keefe .-- , 2021


Resumen.

This article examines the concept of a circular economy and develops a range of taxation policy recommendations that are directed at supporting and encouraging participation in the circular economy within Australia. Unlike the traditional linear economy, which follows a “take-make-use-dispose” philosophy, the circular economy promotes a system based on designing out waste and pollution, keeping products and materials in use, and regenerating natural systems.


ECONOMÍA CIRCULAR
IMPUESTOS
POLITICA FISCAL
AUSTRALIA


Minas, John
O'Keefe, Patricia

Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 3, 2021, p. 321-345

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