The Long and Winding Road: A Century of Centralisation in Australian Tax

Rodney Fisher and Jacqueline McManus
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Rodney Fisher and Jacqueline McManus: ATAX University of New South Wales

Taxation from ATAX, University of New South Wales

Abstract: This paper charts the part by which the Australian Commonwealth Government has been able to effectively centralise the imposition of income tax in Australia, with the sanction of the Constitution and the courts.

Keywords: Fiscal Federalism; Australia; Constitution (search for similar items in EconPapers)
Pages: 23 pages
Date: 2002-07-01
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