Failing to see the wood for the trees? : a critical analysis of Australia's tax provisions for land and forest conservation Evgeny Guglyuvatyy
By: Guglyuvatyy, Evgeny
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Material type: 
ArticlePublisher: 2018Subject(s): MEDIO AMBIENTE | IMPUESTOS | CONSERVACION | AUSTRALIA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 33 (3), 2018, p. 551-571Summary: This article provides an overview of tax measures related to land and forest conservation in Australia. The article examines tax incentives for conservation currently offered in Australia, compares them with similar mechanisms and regulations in Canada, examines their effectiveness or otherwise, and draws conclusions about potential reforms that should be considered to support Australia’s land and forest conservation. The article demonstrates that current tax mechanisms can be improved subject to several substantial developments, including modification of tax deductions and, more generally, advancement of the taxation regime that affects conservation.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2018/3-6 (Browse shelf) | Available | OP 1867/2018/3-6 |
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Resumen.
This article provides an overview of tax measures related to land and forest conservation in Australia. The article examines tax incentives for conservation currently offered in Australia, compares them with similar mechanisms and regulations in Canada, examines their effectiveness or otherwise, and draws conclusions about potential reforms that should be considered to support Australia’s land and forest conservation. The article demonstrates that current tax mechanisms can be improved subject to several substantial developments, including modification of tax deductions and, more generally, advancement of the taxation regime that affects conservation.
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