Wayne Stephen Gumley

Carbon Pricing Options for a Post-Kyoto Response to Climate Change in Australia

On 24 February 2011 the Australian Prime Minister Julia Gillard announced proposals for introduction of a carbon price mechanism to commence as early as 1 July 2012.1 This announcement follows the establishment of a Multi-Party Climate Change Committee on 27 September 2010 with instructions to explore options for the implementation of a carbon price [and] help to build consensus on how Australia will tackle the challenge of climate change, starting from the position that a carbon price is a necessary economic reform required to reduce carbon pollution.2 Earlier in 2010 a major review of the Australian taxation system by Dr Ken Henry was released, providing extensive insights into how the tax system should be restructured to deal with the ... environmental challenges of the 21st century, and its interrelationships [with] ... the proposed emissions trading system.3 These developments are largely driven by the need for Australia to develop a credible climate change agenda once the Kyoto Protocol arrangements come to an end in 2012.4 Whilst Australia seems to be on track to meet its Kyoto commitments, setting acceptable greenhouse reduction targets

Chapter 8 What Role for the Social Enterprises in the Circular Economy

Abstract nIn debates about recycling and the circular economy, the role of existing organisations that already facilitate the circulation of materials through society can be neglected. Indeed, the social enterprise sector may currently be more significant than the commercial waste management sector in facilitating the circular economy within Australia. Drawing on interviews with organisations involved in collecting and reprocessing used electronics and scrap metal in Australia, the authors detail some of the synergies and tensions between the social enterprises and commercial organisations that have emerged as recycling gains traction through government policy and various forms of product stewardship. The authors conclude with suggestions for policy and governance approaches most likely to facilitate productive and perhaps symbiotic relationships between the two sectors in the future.

Behavior Modifying Taxes, Emissions Trading and Tax Expenditure Reform: Market-based Responses to Climate Change in Australia

The core concern of this book is the potential use of taxation and related measures to foster climate-helpful, large-scale change within East Asia. The contributing authors examine key issues such as how Greater China, for instance, confronts severe environmental problems which are a direct product of several decades of remarkable economic growth. The detailed analysis in this book identifies a range of green taxation guidelines for East Asia as it seeks to drive down striking levels of environmental degradation – and tackle the climate change challenge.

A case for reform of tax expenditures applicable to agriculture in Australia

This paper considers the need for ecological fiscal reform to address chronic land degradation problems in rural Australia. The paper reviews the range of regulatory strategies available to deal with this problem and notes that market-based approaches are strongly favoured by the Australian government. However the author notes that various pre-existing subsidies and taxation concessions may undermine market based approaches. This paper considers the range of subsidies applicable to agriculture in Australia and notes particular problems in the scrutiny of tax expenditures, which represent an increasing proportion of total government outlays, but are not subject to the same review processes as direct government payments. The author concludes that future economic and ecological harm can be mitigated by some specific reforms to the procedures for approval and review of tax expenditures in national budget processes.