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