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The Role of Income Taxation in Natural Resources Management

Author

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  • Davenport, Scott V.

Abstract

It is widely accepted that accelerated depreciation concessions, such as sections 75B and 750, are a poor means for government to address environmental objectives. This position is further supported by recent information highlighting the limited behavioural effect of this form of intervention. The continued existence of poorly targeted subsidy measures, in the face of mounting evidence of their ineffectual nature, suggests they are an important source of political benefits. It is further proposed that as assistance to agriculture declines, the political value of 'generic' policies providing economic rents to industry, such as taxation concessions, will increase and potentially impede the development of agricultural-environmental policy. The further point made is that significant environmental gains will be associated with a greater degree of policy complementarity, not only among elements of the Income Tax Assessment Act 1936, but among elements of rural policy generally.

Suggested Citation

  • Davenport, Scott V., 1995. "The Role of Income Taxation in Natural Resources Management," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 63(01), pages 1-9, April.
    • Handle: RePEc:ags:remaae:12538
    DOI: 10.22004/ag.econ.12538
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    References listed on IDEAS

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    1. Davenport, Scott V. & Curthoys, Catherine & Booth, J., 1994. "Developments in Adjustment Policy," 1994 Conference (38th), February 8-10, 1994, Wellington, New Zealand 148165, Australian Agricultural and Resource Economics Society.
    2. John M. Antle, 1991. "Farm Policy Reform and the Environment," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 73(3), pages 917-921.
    3. Douglas, Robert A. & Peterson, Deborah C. & Kokic, Philip & Parameswaran, Bhamathy, 1995. "A Note on Accelerated Depreciation and Investment Allowances," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 63(01), pages 1-16, April.
    4. Douglas, Robert A., 1995. "Improving the Efficiency of Taxation of Livestock in Australia," Review of Marketing and Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 63(01), pages 1-14, April.
    5. Hyberg, Bengt, 1990. "Interactions Between Agricultural Policies and the Environment," 1990 Conference (34th), February 13-15, 1990, Brisbane, Australia 145131, Australian Agricultural and Resource Economics Society.
    Full references (including those not matched with items on IDEAS)

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