Excise Taxation in the Australian Federation

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.

Autorentext

Dr Anthony Gray is an Associate Professor of Law at the University of Southern Queensland. He has published extensively in the areas of human rights, constitutional law, and private international law. A former Director of the Queensland Law Society, he is listed in Who's Who in the World 2009 for his services to legal scholarship.

Klappentext

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.