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Officials' advice

Tax and the environment – Paper II: Assessments: Discussion Paper for Session 13 of the Tax Working Group

Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated July 2018.

Other papers from this meeting: Meeting 13: 6 July 2018.

Other papers on this theme: Environment.

This paper:
· assesses at a high level selected pollutants and resources against the updated environmental tax frameworks from the first environmental paper
· assesses at a high level the fiscal potential of environmental taxes;
· introduces the concept of the circular economy.

Last updated: 
Monday, 17 September 2018