Taxation and the fiscal imbalance between levels of Australian government : responsibility, accountability and efficiency /
Examines Commonwealth and State government taxation powers with a view to reducing the degree of vertical fiscal imbalance.
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| Format: | Book |
| Language: | English |
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[Canberra :
The Working Party],
1991.
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Table of Contents:
- Executive summary
- Chapter 1. The issue of vertical fiscal imbalance
- ch. 2. State taxes
- ch. 3. Local government taxes
- ch. 4. Commonwealth taxes
- ch. 5. International comparisons
- ch. 6. Theoretical perspective
- ch. 7. Horizontal fiscal equalisation
- ch. 8. Macroeconomic management and income redistribution
- ch. 9. Constitutional and legal considerations
- ch. 10. Options.