000			01589nab a2200253 i 4500
003			ES-MaIEF
005			20181015190433.0
007			ta
008			181015t2018 au ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_963817 _aGuglyuvatyy, Evgeny
245			_aFailing to see the wood for the trees? _b : a critical analysis of Australia's tax provisions for land and forest conservation _c Evgeny Guglyuvatyy
260			_c2018
500			_aDisponible también en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
520			_aThis 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.
650		4	_947492 _aMEDIO AMBIENTE
650		4	_947460 _aIMPUESTOS
650		4	_940598 _aCONSERVACION
650		4	_932206 _aAUSTRALIA
773	0		_9157780 _oOP 1867/2018/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 33 (3), 2018, p. 551-571
942			_cART
999			_c139083 _d139083