Green Taxes:Legal and Policy Issues in Using Economic Instruments for Environmental Management - Article 4

Sep 19, 2026

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Green taxes are used widely overseas and increasingly in Australia. The work groups them into four categories: taxes, levies, fees and other charges; tradeable, bankable and marketable rights and credits; other economic instruments like refundable deposits, performance bonds and guarantees, and subsidies; and income tax concessions with differential sales taxes and import duties. Recent High Court authority is reviewed for constitutional and allocation questions, alongside their economic and policy advantages and disadvantages.

LanguageEnglish

CategoryGeneral

FormatPDF

Pages43

Reading Time15 min

AccessFree to download

Abstract

Introduction

Reasons for green taxes

| Volume 2|Issue 1 | Article 4 | | --- | --- | September 1991 Green Taxes:Legal and Policy Issues in UsingEconomic Instruments for EnvironmentalManagement Ralf Buckley Grifith University Follow this and additional works at:http://epublications.bond.edu.au/rlj Recommended Citation Buckley,Ralf(1991)"Green Taxes:Legal and Policy Isues in Using Economic Instruments for Environmental Management," Revenue Law Journal:Vol.2:Iss.1,Article 4. Available at:http://epublications.bond.edu.au/rlj/vol2/iss1/4 ThisJournal Artidle is broughtto you by the Faculty ofLawat ePublications@bond.It has been acceptedfor indusion in Revenue Law Journal byanauthorized administrator ofePublications@bond.For more information,please contact Bond University's Repository Coordinator. # Green Taxes:Legal and Policy Issues in Using Economic Instruments forEnvironmental Management ## Abstract Green taxes are used widely overseas and increasingly in Australia.There are four main categories.1.Taxes,levies,fees and other charges,including development taxes,rezoning charges,emission charges,emissionlicence fees,environmental protection charges,input taxes,resource rents and royalties,sliding charges forutilities,and product levies.2.Tradeable,bankable and marketable rights and credits,including tradeableemission rights,emission reduction credits,transferable development credits,tradeable resource quotas,andtradeable emission leases.3.Other economic instruments such as refundable deposits,performance bondsand guarantess,and subsidies,4.Income tax concessions and differential sales taxes and import duties.RecentHigh Court authority suggests that whilst some of these instrucments would be excises and hence could beimposed onlyby the Commonwealth,most could also be imposed by state government and some also by localgovernment.Their economic and policy advantages and disadvantages are reviewed. ## Keywords green taxes,taxation,environmental management # GREEN TAXES:LEGAL AND POLICYISSUES IN USING ECONOMICINSTRUMENTS FOR ENVIRONMENTALMANAGEMENT Ralf BuckleyBA MA PhD MMICA MAuslMM MIAIA MIBiolProfessor,Science and Technology,Griffith University Green taxes are used widely overse8s and Increaslngly in Australla.There are four main categories.1.Taxes,levles,fees and other charges,Including development taxes,rezoning charges,emlsslon charges,emlsslon licence feas,environmental protectlon charges,Input taxes,resource rents and royalties,sllding charges for utilitiesand productlevles,2.Tradeable,bankable and marketable rights and credits,Including tradeable emisslon rights,emlssion reduction credits,transferable development credlts,tradeable resource quotas,andtradeable emlssion leases.3.Other economlc Instruments such asrefundable deposits,performance bonds and guarantees,andsubsldies.4.Income tax concesslons and dlfferential sales taxes andImport dutles.Recent Hlgh Court authorlty suggests that whilst some otthese Instruments would be exclses and hence could be Imposed onlyby the Commonwealth,most could also be imposed by Stategovernments and some also by local govenment.Their economic andpollcy advantages and dlsadvantages are revlewed. ## Introduction Background Green taxes are widely used in Europel and North America.2 In Australiathey have been endorsed by industry,3 and tentatively by conservation 1 OECD,The Application of Economic Instruments for Environmental Protection inOECD Member Countries (1988)OECD Report ENVECO/87.12;OECD,Recommendation of the Council on the Use of Economic Instruments in EnvironmentalPolicy(1991a)OECD Report C(90)1771FINAL;OECD,Guidelines for theApplication of Economic Instruments in Environmental Policy(1991b)1 EnvironmentCommitee Meeting at Ministerial Level Background Paper;OECD,Resource Pricing(1991c)2 Environment Committee Meeting at Ministerial Level Background Paper.2 Stavins,"Clean Profits"[1989](Spring)Policy Review 58. 3 Davis,Market Based Approaches to Environmental Management(1990)Austr

FAQs

What four categories of green taxes and related instruments are identified?

They are grouped into (1) taxes, levies, fees and other charges; (2) tradeable, bankable and marketable rights and credits; (3) other economic instruments such as refundable deposits, performance bonds and guarantees, and subsidies; and (4) income tax concessions plus differential sales taxes and import duties.

How does the text describe the legal scope of different economic instruments?

It notes that High Court authority suggests some instruments could be treated as excises and therefore imposed only by the Commonwealth, while many could also be imposed by state governments and some by local governments.

What broader policy role do economic instruments play compared with regulatory and technological tools?

Economic instruments set charges for environmental use or degradation without prescribing specific equipment or environmental quality objectives, whereas regulatory and technological instruments focus on standards or technology choices; an objectives package may combine all three.

Sep 19, 2026

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