Achieving Environmental Sustainability through Fiscal Policy
Critical Issues in Environmental Taxation series
Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor and Janet E. Milne
Chapter 12: Australian Tax Reform for Sustainable Transportation
Prafula Pearce INTRODUCTION This chapter examines whether there is a harmonious relationship between the transportation and tax policy in Australia and whether a change in tax policy is required to promote the use of more fuel-efﬁcient vehicles and vehicles using cleaner fuels, a reduction in the use of vehicles and a reduction in congestion. In this chapter a case is made for the introduction of tax measures in Australia that affect sustainable energy use in the transport sector, particularly passenger vehicles in the road transport industry. The tax should relate to the power and weight of the vehicle and its use and not where the vehicle is manufactured. A new way of thinking is required as the world resource of liquid fuel is being depleted. It takes millions of years for our planet to produce liquid fuel, but it takes an instant to burn it, and once burnt, it is irrecoverable. Therefore the Australian government should take responsibility and implement appropriate taxation policies to promote the efﬁcient movement of people and goods with the least consumption of liquid oil. THE LIQUID FUEL PROBLEM Australia’s energy management policy needs to focus on the liquid fuel problem, and in particular the passenger vehicles within the road transport industry, being the greatest consumer of liquid oil. Australia is the world’s ninth largest energy producer accounting for around 2.4 per cent of world’s energy production. It has 38.2 per cent of the total world resource of uranium; 18.5 per cent of the...
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