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

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  • Weier, Annette

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.

Suggested Citation

  • Weier, Annette, 2006. "Legal Definitions of Taxation Terms – Implications for the Design of Environmental Taxes and Charges," 2006 Conference (50th), February 8-10, 2006, Sydney, Australia 139927, Australian Agricultural and Resource Economics Society.
    • Handle: RePEc:ags:aare06:139927
    DOI: 10.22004/ag.econ.139927
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