Tax and the environment: an evaluation framework for tax policy reform - group Delphi study

Stoianoff, NP; Walpole, M

Tax and the environment: an evaluation framework for tax policy reform - group Delphi study

Stoianoff, NP

Walpole, M

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Publisher:: Australian Tax Institute
Publication Type:: Journal Article
Citation:: Australian Tax Forum: a journal of taxation policy, law and reform, 2016, 31 (4), pp. 693 - 716
Issue Date:: 2016

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	AN EVALUATION FRAMEWORK FOR TAX POLICY REFORM - GROUP DELPHI STUDY FINAL.docx	Accepted Manuscript Version	82.47 kB	Microsoft Word XML	View/Open

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Field	Value	Language
dc.contributor.author	Stoianoff, NP https://orcid.org/0000-0003-1532-6241	en_US
dc.contributor.author	Walpole, M	en_US
dc.date.issued	2016	en_US
dc.identifier.citation	Australian Tax Forum: a journal of taxation policy, law and reform, 2016, 31 (4), pp. 693 - 716	en_US
dc.identifier.issn	0812-695X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/123371
dc.description.abstract	This paper reports on the Delphi Study undertaken by the authors in the development of a tax policy analysis framework that can be utilised to evaluate the effectiveness of Environmental Tax Measures (ETMs), building that framework from a critical assessment of the menu of factors advanced as possibilities in the prior literature. The ETMs are more commonly referred to as tax concessions or subsidies and are a form of tax expenditure used by governments to intervene in markets and influence the behaviour of particular taxpayers or industries. Such concessions need to be evaluated to assess their efficiency and effectiveness among other criteria. The Delphi Study was undertaken by bringing together an international group of expert environmental taxation scholars (the Reference Group) to participate in a Roundtable held during the 16th Global Conference on Environmental Taxation at UTS in September 2015. This is a variation on the Group Delphi method. While the Delphi method is traditionally based on anonymity, the Group Delphi assembles the expert panel to take part in a structured communication process using rotating subgroups to address the relevant questionnaire(s) (applying Likert scaling) and open questions, building consensus and defining disagreement by employing plenary discussions between iterations to foster peer review. The Roundtable utilised a single group	en_US
dc.publisher	Australian Tax Institute	en_US
dc.relation.ispartof	Australian Tax Forum: a journal of taxation policy, law and reform	en_US
dc.title	Tax and the environment: an evaluation framework for tax policy reform - group Delphi study	en_US
dc.type	Journal Article
utslib.citation.volume	4	en_US
utslib.citation.volume	31	en_US
utslib.for	1801 Law	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1605 Policy and Administration	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	closed_access
pubs.consider-herdc	true	en_US
pubs.issue	4	en_US
pubs.publication-status	Published	en_US
pubs.volume	31	en_US

Abstract:

This paper reports on the Delphi Study undertaken by the authors in the development of a tax policy analysis framework that can be utilised to evaluate the effectiveness of Environmental Tax Measures (ETMs), building that framework from a critical assessment of the menu of factors advanced as possibilities in the prior literature. The ETMs are more commonly referred to as tax concessions or subsidies and are a form of tax expenditure used by governments to intervene in markets and influence the behaviour of particular taxpayers or industries. Such concessions need to be evaluated to assess their efficiency and effectiveness among other criteria. The Delphi Study was undertaken by bringing together an international group of expert environmental taxation scholars (the Reference Group) to participate in a Roundtable held during the 16th Global Conference on Environmental Taxation at UTS in September 2015. This is a variation on the Group Delphi method. While the Delphi method is traditionally based on anonymity, the Group Delphi assembles the expert panel to take part in a structured communication process using rotating subgroups to address the relevant questionnaire(s) (applying Likert scaling) and open questions, building consensus and defining disagreement by employing plenary discussions between iterations to foster peer review. The Roundtable utilised a single group

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http://hdl.handle.net/10453/123371