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Potential Effects of Selected Taxation Provisions on the Environment

Potential Effects of Selected Taxation Provisions on the Environment

Consultancy report

This report by Robert Douglas was released on 17 October 2002.

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Contents

Preliminaries
Cover, Copyright, Contents, Preface, Glossary and Acronyms, Key points, Overview

1   Introduction
1.1   Costs and benefits of inclusion of activities in the tax system
1.2   Purpose of this report

2   Tax bases and the environment
2.1   Defining tax bases
2.2   Expenditure on the environment

3   General taxation provisions and the environment
3.1   Income tax provisions and business activities
3.2   ‘Non-commercial’ loss provisions
3.3   Capital gains tax provisions
3.4   Receipt of grants and subsidies
3.5   Specific provisions benefiting the environment
3.6   GST and the environment — general provisions

4   Environmental impact of tax provisions for primary producers
4.1   Defining a primary production business
4.2   Agricultural-specific tax provisions
4.3   Environmental impact of specific tax provisions for primary producers
4.4   GST provisions specific to primary production

5   Case study
5.1   Scenario

6   The aggregate impact of tax provisions for primary producers

A   Detailed Capital Gains Tax calculations for example 10

References