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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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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