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Water taxes: a systematic literature review with application to Australia and New Zealand

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Published on 01 Dec 20 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Water is a scarce resource in many parts of the world while other parts of the world have abundant water, but it is of relatively poor quality. In Australia there is strong competition for water, which was managed through engineering works to control its supply until water markets were adopted in the1990s. By way of contrast, water is abundant in many places in New Zealand, but there are issues with its quality. While there is significant professional and academic literature regarding these and other water issues, most of it ignores the effect of tax.

Author profiles

Lisa Marriott
Lisa is an Associate Professor in Taxation at the School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand. - Current at 29 May 2019
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Dr Robert Whait CTA
Dr Rob Whait, CTA is a Senior Lecturer in Taxation at Adelaide University. He is the Founder and Director of Adelaide University Tax Clinic which is part of the National Tax Clinic Program and provides free assistance and representation to those who cannot afford a tax agent and cannot complete their tax by themselves. His research is directed toward making the tax system fairer and easier to negotiate by removing legal and administrative barriers, improving consistency in ATO decision making and ensuring that taxpayers’ rights are protected, especially for the vulnerable. His research also focuses on tax and superannuation reforms for workers participating in the Pacific Australia Labour Mobility Scheme. Prior to becoming an academic, Rob was employed for several years in the tax profession in small and large firms, including one of the ‘Big 4’. - Current at 16 February 2026
Click here to expand/collapse more articles by Robert Brenton Whait.

 

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