WHAT's NEW
New publication due to be released -
CRITICAL ISSUES IN ENVIRONMENTAL TAXATION
Volume I: International and Comparative Perspectives
Further details
Volume II of "Critical Issues" containing the edited proceeding of the 4th Annual Global Conference on Environmental Taxation (June 2003, Sydney)
will be published in Spring 2004.
The Fifth Annual Global Conference on
Environmental Taxation Issues, Experience and Potential
Pavia, ITALY
Thursday 9 September - Saturday 11 September, 2004.
Hosted by:
European School of Advanced Studies
in Integrated Environmental Management
University of Pavia, ITALY.
Further details (PDF file)
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The Department of Business Law and the Centre for
Environmental Law of The
Division of Law Macquarie University are delighted
to host the Fourth Annual Global Conference on Environmental
Taxation, at the Sydney Harbour Marriott Hotel (formerly
Renaissance Hotel), Sydney from Thursday, June 5 - Saturday,
June 7, 2003.
The conference is an international forum for the exchange of ideas, information and research findings on environmental taxation.
For more information go to the conference overview.
Previous Conferences
The Sydney 2003 conference is the fourth in a series of conferences. The number of delegates has grown with each successive conference, following the successes of those held in Cleveland, Ohio, USA in 2000; Vancouver, Canada in 2001; and Woodstock, Vermont, USA in 2002.
What is Environmental Taxation?
People often think of taxation and the environment as two entirely different worlds - two circles that do not intersect. Governments impose taxes to raise the revenues they need to operate; governments get involved in environmental matters to protect the public interest. However, the two circles do intersect. Governments can - and do - use tax policies to achieve environmental goals.
Environmental taxes come in many different forms, but as a general matter environmental tax measures either impose a tax cost on some product or activity that is environmentally damaging, or they give a tax benefit to some product or activity that is environmentally beneficial.
For example, the federal government imposes a significant excise duty on ozone-depleting chemicals, it also offers a tax rebate for diesel and alternative fuels used for rail and marine transport, as well as in the primary production and mining sectors. In both instances, the tax code has altered the "price" of the commodity, injecting an important signal into the economic calculations that affect behavior. The tax incentives for landcare programs, and the concessions relating to the rehabilitation of mine sites are just two examples of activities that are subject to environmental taxation rules.
All categories of taxes - direct and indirect - potentially can incorporate environmental tax measures, and all levels of government - local, state, and federal - can consider environmental taxes. Environmental taxes will not necessarily replace traditional environmental regulation. In some instances, they may complement regulation, and in others they may provide an option when regulation is not appropriate.
For More Information ...
Please see our Conference Overview... or contact:
Mr Hope Ashiabor
Senior Lecturer
Macquarie University,
Division of Law,
Department of Business Law,
Sydney, NSW 2109,
AUSTRALIA
Telephone: +(61) - 2 - 9850 8457
Facsimilie: +(61) - 2 - 9850 9952
Email: hope.ashiabor@mq.edu.au. |
Ms Jenny Shedden
Administrative Assistant
Macquarie University,
Division of Law,
Sydney, NSW 2109,
AUSTRALIA
Telephone: +(61) - 2 - 9850 7061
Facsimilie: +(61) - 2 - 9850 7686
Email: jenny.shedden@law.mq.edu.au. |
This website will be updated periodically with more information about the conference.
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