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An inconvenient tax system.
- Source :
-
Ecos . Apr2008, Issue 142, p6-6. 1/4p. 1 Color Photograph. - Publication Year :
- 2008
-
Abstract
- The article focuses on the white paper entitled "Climate Change: Current Accounting and Tax Issues for Australian Business leaders," by KPMG. It suggests that the country must develop a 'climate-change friendly' tax system to start emissions abatement initiatives ahead of the 2010 national Emissions Trading Scheme. The paper recommends a lot of measures to begin development of low-emissions technologies, such as accelerated tax depreciation and an expanded research and development tax concession. It also suggests companies to examine existing accounting tools for managing their greenhouse emissions including the Greenhouse Gas Protocol and the Carbon Disclosure Project.
Details
- Language :
- English
- ISSN :
- 03114546
- Issue :
- 142
- Database :
- Academic Search Index
- Journal :
- Ecos
- Publication Type :
- Periodical
- Accession number :
- 32023007