000			01967nab a2200277 c 4500
999			_c142379 _d142379
003			ES-MaIEF
005			20200820113835.0
007			ta
008			200820t2020 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_954903 _aKraal, Diane
245		0	_aTax law, policy and energy justice _bre-thinking biofuels investment and research in Australia _c Diane Kraal, Victoria Haritos, Rowena Cantley-Smith
260			_c2020
500			_aResumen.
520			_aTax law and policy can encourage investment in innovative research into biofuels as part of a just transition to a low carbon economy. This multi-disciplinary paper aims to re-think those fiscal levers. Biofuels such as ethanol can be categorised by the type of feedstock used for processing into the final product. Triggered by the rise in oil prices, many biofuel studies were conducted in Australia over the period 2007 to 2014. We ask whether there is a contemporary tax policy narrative to elicit from previous Australian studies on biofuel innovation, and take a qualitative research approach in our investigation. We next consider the type of fiscal support that might encourage further biofuels research. The framework of energy justice is used for analysis. Findings suggest that stability in contemporary government tax law, policy and national energy co-ordination is required for biofuel innovation. Australia needs to use a greater diversity of energy resources: the gap that this paper addresses.
650		0	_aBIOMASA _968025
650		4	_950788 _aENERGÍAS RENOVABLES
650		4	_948067 _aPOLITICA FISCAL
650		4	_aINCENTIVOS FISCALES _947462
650		4	_947847 _aAUSTRALIA
700	1		_968146 _aHaritos, Victoria
700	1		_968147 _aCantley-Smith, Rowena
773	0		_9162363 _oOP 1867/2020/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 35, n. 1, 2020, p. 31-58
942			_cART