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

Author

Listed:
  • Rodney Fisher and Jacqueline McManus

    (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.

Suggested Citation

  • Rodney Fisher and Jacqueline McManus, 2002. "The Long and Winding Road: A Century of Centralisation in Australian Tax," Taxation Discussion Paper #8, ATAX, University of New South Wales.
  • Handle: RePEc:nsw:discus:08
    as

    Download full text from publisher

    File URL: http://www.atax.unsw.edu.au/research/RePEc/discus/ATAXDiscussionPaperNo8.pdf
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