Excise Taxation in the Australian Federation: A Legal and Economic Perspective

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Abstract

This book considers the interpretation of s90 of the Australian Constitution, conferring exclusive power to levy excise duties upon the Commonwealth Government, in the context of economic theory regarding efficient taxation models.
Original languageEnglish
PublisherVDM Verlag
Number of pages224
ISBN (Print)9783639163179
Publication statusPublished - 2009
Externally publishedYes

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