000			01550nab a2200253 c 4500
999			_c145436 _d145436
003			ES-MaIEF
005			20220218102811.0
007			ta
008			220217t2021 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aTax as a solution for irrigation water scarcity, quality and sustainability _bcase studies in Australia and New Zealand _c Lisa Marriott, Diane Kraal, Jagdeep Singh-Ladhar, Rob Whait
260			_c2021
500			_aResumen.
520			_aThis article utilises three case studies to examine the issues of water scarcity, quality and sustainability arising from agricultural irrigation schemes and suggests a role for tax policy to address these issues. Selected to raise different water for irrigation issues, the case studies are the Murray Darling Basin in mainland Australia, the Australian island state of Tasmania, and the Canterbury region in the South Island of New Zealand. We refer to the literature on water taxes for each case study and apply to each the water tax economic objective, which is to encourage efficient allocation of water to its highest value use.
650		4	_aAGUA _98463
650		4	_aIMPUESTOS _947460
650		4	_aCULTIVOS DE REGADIO _941593
650		4	_aDESARROLLO SOSTENIBLE _949639
650		4	_aAUSTRALIA _932206
650		4	_aNUEVA ZELANDA _947847
700			_953860 _aMarriott, Lisa
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. 369-402
942			_cART