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Excise Taxation in the Australian Federation. Edition No. 1
VDM Publishing House, June 2009, Pages: 232
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
Australia's 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.
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