Miscellaneous 1997

Reshaping fiscal federalism in Australia

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1997


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

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Miscellaneous 1997

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