Abstract
The subject introduces students to the areas of excise law and administration relating to the taxation of certain products or processes that impact upon the environment. There is a particular focus on the differing types of approaches to the taxation of these products and processes through the excise system; including … For more content click the Read More button below.
Syllabus
Carbon taxation principlesOther pollution based taxesKyoto Convention and taxationThe use of taxation incentives to achieve environmental outcomes
Learning outcomes
Upon successful completion of this subject, students should:
1.
be able to demonstrate a critical understanding of the different types of approaches available under an indirect taxation system, including carbon tax, levies and excises, for implementing environmental policy outcomes
2.
be able to demonstrate a critical understanding of the impact of these taxation measures on business and consumers, and the implications of this
3.
be able to focus on one industry (motor vehicles) directly impacted by environmental taxation and work through the various taxation issues
4.
be able to demonstrate an understanding of some of the issues in relation to climate change being a global problem, and that certain aspects of international trade are impacted by the need to address the cross border movement of carbon and other hazardous products.