EAN: 9783838212548

[T]AXING GREENHOUSE GASES - AN AUSTRALIAN PERSP...

Lex Fullarton takes a closer look at the three pillars of the sustainable development framework
known as the Triple Bottom Line (TBL). The concept of the TBL is that for a project to be
sustainable it must not simply be profitable in economic terms  but it must also benefit
society and enhance the natural environment. In the 21st century  the greatest threat to
Earth's natural environment and the population of the planet is the rise of greenhouse gas
emissions caused from burning fossil fuel as an energy source. The rise of GHG emissions has
resulted in a rise in the ambient air temperature of the Earth's atmosphere and is resulting in
a significant change in climatic conditions on Earth. Fullarton scrutinizes the problem of
getting industry and governments to understand the significance of creating harmony within the
TBL. One of the main problems is that partisan politics tends to fragment the factors of the
TBL rather than bring them together. Fullarton takes a strong stand in suggesting that taxation
systems  which have traditionally been viewed primarily as a means of raising government
finance  can be effectively applied to influence industrial and consumer attitudes towards
transiting away from polluting fossil-fuel energy sources towards non-polluting renewable
energy use.

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