文章基本信息

标题：The Role of Income Taxation in Natural Resources Management
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作者：Davenport, Scott V.
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：1995
页码：200-208
出版社：Food Distribution Research Society
摘要：It is widely accepted that accelerated depreciation concessions, such as sections 75B and 750, are a poor means for government to address environmental objectives. This position is further supported by recent information highlighting the limited behavioural effect of this form of intervention. The continued existence of poorly targeted subsidy measures, in the face of mounting evidence of their ineffectual nature, suggests they are an important source of political benefits. It is further proposed that as assistance to agriculture declines, the political value of 'generic' policies providing economic rents to industry, such as taxation concessions, will increase and potentially impede the development of agricultural-environmental policy. The further point made is that significant environmental gains will be associated with a greater degree of policy complementarity, not only among elements of the Income Tax Assessment Act 1936, but among elements of rural policy generally.