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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Korporativní autor: Australia. Working Party on Tax Powers
Médium: Kniha
Jazyk:English
Vydáno: [Canberra : The Working Party], 1991.
Témata:
Obsah:
  • 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.