Excise Taxation in the Australian Federation

ISBN-13: 9783639163179 / Angielski / Miękka / 2009 / 232 str.

Anthony Gray

Opis

This monograph considers excise in the Australian Constitution, in the broader context of discussion of a federal structure, efficient taxation systems, and comparisons with the financial arrangements of other federal systems. The Australian Constitution forbids regional governments from levying excises, yet in more than 100 years a clear picture of the meaning of the section and its intended purpose is yet to emerge. This monograph considers the rationale and purpose of federal structures, and the extent to which they explain the Australian federal system. It discusses all major cases on s90 of the Constitution. In Chapters 5 and 6, economic aspects of taxation in Australias federal system are considered, including literature that might support both a narrow and broad view of the section. Chapter 7 takes a comparative approach, with particular emphasis on the German federal system. In Chapter 8, financial grants provided by the federal government to regional governments are considered from a legal and economic perspective. I conclude that a broad view should be given to excise for economic reasons.

O autorze

Dr Anthony Gray is an Associate Professor of Law at the
University of Southern Queensland. He has published
extensively in the areas of human rights, constitutional law,
and private international law. A former Director of the
Queensland Law Society, he is listed in Who's Who in the World
2009 for his services to legal scholarship.