000 01327nab a2200253 c 4500
999 _c145434
_d145434
003 ES-MaIEF
005 20220819103504.0
007 ta
008 220217t2021 at ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
100 1 _969576
_a Fiedler, Terese
245 0 _aSupporting the circular economy in Australia through taxation reform
_c Terese Fiedler, John Minas and Patricia O'Keefe
260 _c2021
500 _aResumen.
520 _aThis 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.
650 4 _aECONOMÍA CIRCULAR
_967244
650 4 _aIMPUESTOS
_947460
650 4 _aPOLITICA FISCAL
_948067
650 _aAUSTRALIA
_932206
700 1 _aMinas, John
_957805
700 _958639
_aO'Keefe, Patricia
773 0 _9166515
_oOP 1867/2021/3
_tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform
_w(IEF)103415
_x 0812-695X
_gv. 36, n. 3, 2021, p. 321-345
942 _cART