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  Miscellaneous 2008

Tax and climate change - New horizons for tax practitioners

Source: QLD

Published Date: 16 May 2008

 

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This paper covers:

  • alternative proposed measures to limit climate change
  • tradable quotas - technical issues including quota allocation and duration, capital or revenue, grandfathering, integrity issues and use of carbon taxes as a transitional measure for a tradable quotas scheme
  • carbon emissions taxes including models, implementation of an internationally harmonised domestic emissions tax - technical issues and international co-operation
  • revenue recycling issues
  • emissions taxes v tradable quotas - an alternative view.
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