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Water taxes a systematic literature review with application to Australia and New Zealand Lisa Marriott, Rob Whait

By: Marriott, Lisa.
Contributor(s): Whait, Robert Brenton.
Material type: ArticleArticlePublisher: 2020Subject(s): AGUA | IMPUESTOS | AUSTRALIA | NUEVA ZELANDA In: Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 35, n. 4, 2020, p. 566-595Summary: Water is a scarce resource in many parts of the world while other parts of the world have abundant water, but it is of relatively poor quality. In Australia there is strong competition for water, which was managed through engineering works to control its supply until water markets were adopted in the1990s. By way of contrast, water is abundant in many places in New Zealand, but there are issues with its quality. While there is significant professional and academic literature regarding these and other water issues, most of it ignores the effect of tax.
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Resumen.

Water is a scarce resource in many parts of the world while other parts of the world have abundant water, but it is of relatively poor quality. In Australia there is strong competition for water, which was managed through engineering works to control its supply until water markets were adopted in the1990s. By way of contrast, water is abundant in many places in New Zealand, but there are issues with its quality. While there is significant professional and academic literature regarding these and other water issues, most of it ignores the effect of tax.

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