Legal Definitions of Taxation Terms – Implications for the Design of Environmental Taxes and Charges

Annette Weier

No 139927, 2006 Conference (50th), February 8-10, 2006, Sydney, Australia from Australian Agricultural and Resource Economics Society

Abstract: Legal distinctions between taxes, excises and charges, and constitutional provisions, have important implications for the design and imposition of environmental taxes, charges and regulations. This paper examines the legal definitions of various types of taxes, including levies and excise duties, as well as other imposts like user charges and penalties. It highlights the constitutional constraints on state revenue raising through excise duties, and the constitutional requirement that Commonwealth Government taxes do not discriminate between states. Implications for the levying of environmental taxes and charges are identified.

Keywords: Environmental Economics and Policy; Financial Economics (search for similar items in EconPapers)
Pages: 17
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:ags:aare06:139927

DOI: 10.22004/ag.econ.139927

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