This paper explores the potential use of environmental taxes in Australia in addition to the broad based and larger revenue raising taxes on income, consumption and assets. Environmental taxes are one of the available policy intervention instruments for correcting market failures with the allocation of and investment decisions for the environment. Effective environmental taxes provide...

This report highlights key federal taxation areas requiring reform, with brief case studies illustrating the inequities, and presents a number of recommendations for a fairer system. The Brotherhood is urging the new federal government to examine options to create a fairer, simpler and a more efficient tax system that maximises economic and social participation.

Reducing the flow of greenhouse gas emissions will require substantial changes in human behaviour, both on the demand and production sides. Technological change holds the key. Effective policy toward climate change requires a global approach which is considered to involve placing a price on carbon. There is general agreement that the existing Kyoto Protocol format...