Gray, Anthony (2009) Excise taxation in the Australian federation: a legal and economic perspective. VDM Verlag Dr Muller, Berlin, Germany. ISBN 978-3639-16317-9Full text not available from this repository.
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.
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|Item Type:||Book (Commonwealth Reporting Category A)|
|Item Status:||Live Archive|
|Additional Information (displayed to public):||Unavailable in electronic format. Print copy ordered for USQ Library 22/6/2009.|
|Depositing User:||Dr Anthony Gray|
|Faculty / Department / School:||Historic - Faculty of Business - School of Law|
|Date Deposited:||22 Jun 2009 04:15|
|Last Modified:||28 Aug 2014 03:25|
|Uncontrolled Keywords:||constitutional law; fiscal federalism; vertical fiscal imbalance; excise|
|Fields of Research (FoR):||18 Law and Legal Studies > 1801 Law > 180108 Constitutional Law|
|Socio-Economic Objective (SEO):||C Society > 94 Law, Politics and Community Services > 9402 Government and Politics > 940203 Political Systems|
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