Tax as a solution for irrigation water scarcity, quality and sustainability case studies in Australia and New Zealand / Lisa Marriott, Diane Kraal, Jagdeep Singh-Ladhar, Rob Whait .-- , 2021
Resumen.
This article utilises three case studies to examine the issues of water scarcity, quality and sustainability arising from agricultural irrigation schemes and suggests a role for tax policy to address these issues. Selected to raise different water for irrigation issues, the case studies are the Murray Darling Basin in mainland Australia, the Australian island state of Tasmania, and the Canterbury region in the South Island of New Zealand. We refer to the literature on water taxes for each case study and apply to each the water tax economic objective, which is to encourage efficient allocation of water to its highest value use.
AGUA
IMPUESTOS
CULTIVOS DE REGADIO
DESARROLLO SOSTENIBLE
AUSTRALIA
NUEVA ZELANDA
Marriott, Lisa
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 3, 2021, p. 369-402