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

By: Fiedler, Terese.
Contributor(s): Minas, John | O'Keefe, Patricia.
Material type: ArticleArticlePublisher: 2021Subject(s): ECONOMÍA CIRCULAR | IMPUESTOS | POLITICA FISCAL | AUSTRALIA In: Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 36, n. 3, 2021, p. 321-345Summary: 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.
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OP 1867/2021/3-2 (Browse shelf) Available OP 1867/2021/3-2

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.

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