Past projects

New Zealand Flatulence Tax

Prepared by Pamela Lene as part of the Fulbright-Hays Seminars to New Zealand 2003.

Grade: 9 - 12

Executive summary

"No taxation without representation", mooed Bessie the Cow. "This is a baaaad idea if you ask me," Mary sheepishly added. Others in New Zealand could probably be heard making similar comments after learning that their government had decided to tax the methane and carbon dioxide emissions of the country's more than 45 million sheep and 9 million cattle. The obvious question to me, a recent visitor to this beautiful country, was WHY?

Could a tax on large amounts of, uh, methane gas from Mary and Bessie and other ruminating animals really generate large amounts of revenue? What would the revenue from this tax be used for? Why did the government decide to tax emissions from sheep and cattle rather than industries and automobiles? And, how do the majority of New Zealanders feel about this tax? Lots of questions with hopefully lots of interesting answers!

New Zealand's commitment to a clean environment prompted their government to sign the Kyoto Protocol in 1997, an international treaty which calls for developed countries to reduce their emission of greenhouse gases.

It is estimated that almost half of New Zealand's greenhouse gases come from the methane and carbon dioxide emissions of more than 54 million sheep and cattle. "Ahh", I thought, "levying a tax on such activity will reduce it. That's what the government is attempting to do. They want to stop the stink." Eliminating flatulence might not be possible, but reducing it, and the damage it causes the environment, seems like a very worthwhile and attainable goal. However, as with any government undertaking, the real issue is money. Research is costly and it will take lots of taxpayer money to pay for such research. Now I understand. The government wants to tax the source of the problem in order to pay for finding a solution. Some New Zealanders agreed with this approach. Farmers, however, protested angrily and even resorted to mailing parcels of sheep and cow manure to lawmakers as a means of protest.

Both sides (those who favor and those who oppose the tax) have stated credible arguments in defense of their positions. You be the judge.

Whose side would you stand behind?

Table of contents

• Introduction
• Summary
• Handout 1
• Handout 2
• Handout 3
• Handout 4
• Curriculum standards
• Conclusion
• Work sited

New Zealand Flatulence Tax

lenep.pdf (116kB)