Source: Australian Tax Forum Journal Article
Published Date: 1 Oct 2021
This 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.
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