Excise taxation in the Australian federation: a legal and economic perspective
Authored book
Book Title | Excise taxation in the Australian federation: a legal and economic perspective |
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Book Category | Authored book |
ERA Publisher ID | 3717 |
Authors | |
Author | Gray, Anthony |
Number of Pages | 220 |
Year | 2009 |
Publisher | VDM Verlag Dr. Muller |
Place of Publication | Berlin, Germany |
ISBN | 9783639163179 |
Web Address (URL) | http://www.amazon.com/s/ref=nb_ss_b?url=search-alias%3Dstripbooks&field-keywords=Excise+taxation+in+the+Australian+federation%3A+a+legal+and+economic+perspective&x=20&y=18 |
Abstract | This book considers the distribution of taxation powers within a federation such as Australia. After considering aspects of federal systems, it focusses on the High Court's interpretation of s90 of the Constitution, giving the Commonwealth exclusvie power over customs and excise duties. It considers the question of distribution of taxation powers within a federal system from an economic perspective, and considers aspects of other federal systems, particularly Germany and the United States. It also considers financial grants by the federal government to state governments as a means of addressing the issue of vertical fiscal imbalance. |
Keywords | constitutional law; fiscal federalism; vertical fiscal imbalance; excise |
ANZSRC Field of Research 2020 | 480702. Constitutional law |
Byline Affiliations | School of Law |
https://research.usq.edu.au/item/9z0y6/excise-taxation-in-the-australian-federation-a-legal-and-economic-perspective
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