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Environmental Taxation and Expenditure in New Zealand

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dc.contributor.author Tipper, Adam
dc.contributor.author Harkness, Jane
dc.date.accessioned 2018-08-16T02:45:04Z
dc.date.accessioned 2022-07-11T23:02:17Z
dc.date.available 2018-08-16T02:45:04Z
dc.date.available 2022-07-11T23:02:17Z
dc.date.copyright 2018
dc.date.issued 2018
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/20835
dc.description.abstract Environmental accounting aims to understand the interactions between the environment and the economy. Environmental protection expenditure and taxes are two key environmental accounts that shed light on society’s economic response to environmental change. This paper discusses the role of environmental protection expenditure and taxes in the economy and presents the findings from Statistics New Zealand’s environmental-economic accounts on the extent to which these are used in New Zealand. Preliminary analysis of the relationship between environmental taxes and expenditure, using OECD data, shows a positive and significant empirical association between these two fiscal instruments. 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 ; 10/2018 en_NZ
dc.subject Environmental accounting en_NZ
dc.subject Economy en_NZ
dc.subject New Zealand en_NZ
dc.subject Environmental taxation en_NZ
dc.subject Expenditure en_NZ
dc.title Environmental Taxation and Expenditure in New Zealand 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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