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Supporting the circular economy in Australia through taxation reform
Published on 01 Oct 21 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This article examines the concept of a circular economy and develops a range of taxation policy recommendations that are directed at supporting and encouraging participation in the circular economy within Australia. Unlike the traditional linear economy, which follows a “take-make-use-dispose” philosophy, the circular economy promotes a system based on designing out waste and pollution, keeping products and materials in use, and regenerating natural systems.
Author profiles
Terese Fiedler
Patricia O’Keefe
Patricia is an Associate Lecturer in the Tasmanian School of Business and Economics, University of Tasmania.Current 1 March 2015