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.
|Item Type:||Book (Commonwealth Reporting Category A)|
|Additional Information:||Unavailable in electronic format. Print copy ordered for USQ Library 22/6/2009.|
|Uncontrolled Keywords:||constitutional law; fiscal federalism; vertical fiscal imbalance; excise|
|Subjects:||390000 Law, Justice and Law Enforcement > 390100 Law|
|Depositing User:||Dr Anthony Gray|
|Date Deposited:||22 Jun 2009 04:15|
|Last Modified:||16 Nov 2011 02:43|
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