Published on 01 Jan 97
by Australian Tax Research Foundation
This volume has its genesis in a concern about the lack of vision evident in the debate over the taxing powers of States in the Australian Federation. The majority of this blame can be attributed to the High Court's broad interpretation of the activities prohibited by Section 90 of the Australian Constitution. The volume begins with a review of this position. A contrast is then drawn between this legal interpretation and that which would be applied from an economic point of view. The experience in the US, Canada and Eastern Europe is then considered and contrasted with the Australian situation
Neil is Associate Professor of Economics and Head of School, Australian School of Taxation (Atax) in the Faculty of Law at the University of New South Wales. He is also Research Director of the Australian Tax Research Foundation and an advisor to the Business Coalition for Tax Reform.
Current at 26 July 2006
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