Published on 01 Jan 97
by Australian Tax Research Foundation
This study begins with an overview of the Australian tax system and how it differs in terms of its structure from those in other Asian and OECD countries. The constitutional limitations on tax design are then considered, with a particular focus on the constraints this pla ce on State taxation. The study then examines the taxation of capital and wealth as well as labor. Some attention is also given to the taxation of the use of, or the right to use, public wealth (such as roads) and public assets (such as the environment).
Howard Pender is an economist by profession. At present he is a Visiting Fellow in the Centre for International and Public Law at the Australian National University. He has a consulting business — Wandoo Economics. In addition, he is a director of Australian Ethical Investment (a funds management company) and Statute Technologies (a legal expert system software company).