An Australian road transport carbon price: A comparative analysis

Research output: Book/ReportBookResearchpeer-review

Abstract

Road transport is vital to Australia’s economy in terms of moving people and goods. Despite this, road transport activities pose a substantial challenge for Australia in terms of climate change: making a sizeable and growing contribution to Australia’s annual greenhouse gas emissions. However, the decisions that Australians currently make about purchasing, owning, and using vehicles are the same that provide opportunities to mitigate greenhouse gas emissions in this sector. This text explores the legal aspects of implementing a carbon price in Australia’s road transport sector at the time of vehicle purchase, use, and throughout ownership to encourage mitigation of greenhouse gas emissions. While laws could impose one of numerous instruments to establish a carbon price, there are strong grounds to utilise existing tax laws for this purpose given both the existing regulatory framework, and heavily taxed nature, of Australia’s road transport sector. Based on a functional comparison between Australian and German tax laws that affect road transport activities, this text recommends how existing Australian tax laws can be reformed to accommodate climate change objectives, taking account of not only environmental, but industry and revenue priorities. This text is not only a useful resource on the specific issue of carbon taxes and mitigation of road transport greenhouse gas emissions in Australia, but also in relation to broader themes including climate change policy, legal aspects of carbon pricing, and comparative analysis for the purpose of law reform.
Original languageEnglish
PublisherAustralian Tax Research Foundation
Number of pages298
Edition1st
ISBN (Print)9780994565709
Publication statusPublished - 2017

Publication series

NameResearch Study
Volume50

Keywords

  • climate change
  • road transport
  • australia
  • germany
  • taxation

Cite this

Johnston, V. L. (2017). An Australian road transport carbon price: A comparative analysis. (1st ed.) (Research Study; Vol. 50). Australian Tax Research Foundation.
Johnston, Vanessa Lea. / An Australian road transport carbon price : A comparative analysis. 1st ed. Australian Tax Research Foundation, 2017. 298 p. (Research Study).
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Johnston, VL 2017, An Australian road transport carbon price: A comparative analysis. Research Study, vol. 50, 1st edn, Australian Tax Research Foundation.

An Australian road transport carbon price : A comparative analysis. / Johnston, Vanessa Lea.

1st ed. Australian Tax Research Foundation, 2017. 298 p. (Research Study; Vol. 50).

Research output: Book/ReportBookResearchpeer-review

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AB - Road transport is vital to Australia’s economy in terms of moving people and goods. Despite this, road transport activities pose a substantial challenge for Australia in terms of climate change: making a sizeable and growing contribution to Australia’s annual greenhouse gas emissions. However, the decisions that Australians currently make about purchasing, owning, and using vehicles are the same that provide opportunities to mitigate greenhouse gas emissions in this sector. This text explores the legal aspects of implementing a carbon price in Australia’s road transport sector at the time of vehicle purchase, use, and throughout ownership to encourage mitigation of greenhouse gas emissions. While laws could impose one of numerous instruments to establish a carbon price, there are strong grounds to utilise existing tax laws for this purpose given both the existing regulatory framework, and heavily taxed nature, of Australia’s road transport sector. Based on a functional comparison between Australian and German tax laws that affect road transport activities, this text recommends how existing Australian tax laws can be reformed to accommodate climate change objectives, taking account of not only environmental, but industry and revenue priorities. This text is not only a useful resource on the specific issue of carbon taxes and mitigation of road transport greenhouse gas emissions in Australia, but also in relation to broader themes including climate change policy, legal aspects of carbon pricing, and comparative analysis for the purpose of law reform.

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