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'Flood and fire and famine': Tax policy lessons from the Australian responses to natural disasters

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dc.contributor.author Palmer, Carolyn
dc.date.accessioned 2014-12-03T19:28:30Z
dc.date.accessioned 2022-07-06T22:25:20Z
dc.date.available 2014-12-03T19:28:30Z
dc.date.available 2022-07-06T22:25:20Z
dc.date.copyright 2014
dc.date.issued 2014
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18858
dc.description.abstract Recent years have seen a series of natural disasters place significant social and fiscal strain on a number of economies. Determining the appropriate tax response to a natural disaster involves multiple complex decisions that often need to be made under time pressure with limited information. While natural disasters are predicted to become more frequent and costly, there has been little focus on the links between taxation and natural disasters. This paper outlines the tax responses to the 2010-2011 Queensland floods and identifies potential tax policy lessons as a useful resource for future tax policy makers, both in Australia and elsewhere. The initial conclusions drawn in the paper are based on 24 semi-structured interviews with Australian tax policy makers (from central, state and regional government, professional organisations, policy think tanks, tax practitioners, tax academics and representatives from the insurance industry) and a review of policy advice documents, Government commentary, and media reports. The paper provides insights into the intent of the tax responses and the environment in which they were made. In addition, the paper discusses whether the responses followed standard tax policy principles, and whether any divergence from these principles was linked to the strength of the country’s tax policy framework and process. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Papers in Public Finance ; 15/2014 en_NZ
dc.subject Natural disasters en_NZ
dc.subject Australia en_NZ
dc.subject Australian tax policy en_NZ
dc.title 'Flood and fire and famine': Tax policy lessons from the Australian responses to natural disasters en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 140215 Public Economics - Taxation and Revenue en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 380115 Public economics - taxation and revenue en_NZ
dc.rights.rightsholder www.victoria.ac.nz/sacl/about/cpf en_NZ

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