Published on 01 Jan 93
by Australian Tax Research Foundation
The implications of the imbalance in Australia between the taxation powers and the expenditure responsibilities of the three levels of government have been the subject of much political and academic scrutiny in recent times. This volume reproduces papers presented to a 1992 conference organised by
the Australian Tax Research Foundation. Particular attention is devoted to the possibility of State income taxes.
David Collins was an Adjunct Professor in Economics, Macquarie University at the time of writing this paper.