Though taxation is a subject of interest to everyone, and many books have been written on reform of the Australian Government's taxation system, State and local taxation is a relatively neglected field. This book attempts to fill the gap by extending the range of theoretical and empirical studies on State and local taxation and by presenting an analysis of major policy issues. The first part deals mainly with theoretical and conceptual questions. Part Two compares State and local taxation in Canada, the United States and the Federal Republic of Germany. Part Three contrasts them with the systems in Australia and surveys the most important individual State and local taxes. State and local taxation is regionally significant but it is also increasingly important in national economic and political events. The value of this book cannot, therefore, be over-stressed.