Reshaping Fiscal Federalism in Australia

allocation Australia Australian Capital Territory Boadway Canada Capital Duplicators central government centralised commerce Commerce Clause Constitution consumption corporate income tax costs countries decentralized definition of excise duties of excise economic boundary effect efficiency equity ernment excise taxes exclusive exempt expenditure federal government federal tax finance fiscal federalism fiscal gap franchise fees free trade High Court important impose indirect taxes individual income tax inefficiencies interpretation interstate issues jurisdictions levels of government levy ment multistate natural resources oblasts payroll taxes percent personal income tax Petchey Peterswald v Bartley problem property tax provinces redistribution responsibilities retail sales taxes Section 90 Shapiro sharing spending power subnational governments tariff tax administration tax assignment tax authorities tax base tax competition tax harmonization tax policy tax powers tax rates tax reform tax revenues taxpayers TCAs tion transfers U.S. Constitution United value added tax Vertical Fiscal Imbalance