Sustainable development is the modern rhetoric to guide environmental or natural resources management. There are many ways to do this and one concern the wider utilization of economic instruments, such as taxes or levies. Although such levies are becoming common in Australia and worldwide, the role of the taxes or levies is still limited. In many cases, these taxes/levies -although environmentally related- have a fiscal rather than a purely environmental motive, for example, the Natural Resources Management (NRM) Levy in South Australia. In South Australia, under the NRM Act 2004, all property owners are required to pay the NRM levy. Local governments collect the levy and distribute it to the relevant NRM board. The NRM boards have selected to calculate the levy on the basis of property value or simply applied a flat rate. The percentage of property value or the amount of the flat rate can vary amongst local government areas. How a tax or levy is designed should be determined by its ultimate purpose. Taxes or levies for fiscal and/or redistributive reasons should be designed in a way securing stable inflow of revenues, such as, levying on the values of property. However, this approach is often in sharp contrast with the goal of environmental taxes or levies which aim to change resource consumption behaviour. This study evaluates the NRM levy policy in South Australia using one NRM region and focussing on the urban community. The justification of this research is that few analyses of the effectiveness of environmental taxes or levies have ever been carried out, although the implementation of these measures has increased significantly during the last decades. There are fewer studies analysing the impacts of the tax or levy base method. This is the first study on this NRM levy policy from the perspective of the urban community who actually pay it. This study employed the Theory of Reasoned Action (Ajzen & Fishbein 1980) to examine the relationships between community attitudes to the levy policy and water consumption behaviour. Data was collected through a web-based survey with 770 respondents who answered 59 questions. The key findings show that governments are perceived to have the main responsibility for water resources management by respondents. However, there is huge information void towards the NRM levy policy. Community has few complaints about the levy level but strongly prefers to have a levy calculated on the volume of water consumed. Respondents also indicated that they would use less water if the levy were calculated on the volume of water consumed. The study makes contributions to relevant theory and policy analysis. Theoretically, the results show that the theory of reasoned action has limited strength in explaining the present research context. Practically, the study provides recommendations for policymakers and practitioners in South Australia, other Australian States, and internationally. The clear implications of the results suggest that if a tax or levy aims to change water consumption behaviour then it should be based on the volume of water consumed not on property value.
| Identifer | oai:union.ndltd.org:ADTP/282186 |
| Date | January 2009 |
| Creators | Wu, Zhifang |
| Source Sets | Australiasian Digital Theses Program |
| Language | EN-AUS |
| Detected Language | English |
| Rights | Copyright 2009 Zhifang Wu |
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