Supporting the circular economy in Australia through taxation reform Terese Fiedler, John Minas and Patricia O'Keefe
By: Fiedler, Terese
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Contributor(s): Minas, John | O'Keefe, Patricia.
Material type: 
ArticlePublisher: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2021/3-2 (Browse shelf) | Available | OP 1867/2021/3-2 |
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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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