Towards an ecologically sound Australian tax system (journal article)
by Charles Berger
from National Environmental Law Review, 2009:2, pp.24 - 32
"[Treasury Secretary Ken] Henry proposed that the three traditional principles of good tax design - equity, efficiency and simplicity - principles which have stood the test of time since Adam Smith's day, be supplemented by a fourth: environmental sustainability. The notion that environmental considerations were not just important, but should be at the very core of tax policy design, must have seemd at least provocative, if not heretical."
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