State taxation in theory and practice

Abstract

This book commences with a brief examination of tax apportionment arrangments in West Germany, Swit zerland and the USA, followed by a review of theoretical and conceptual issues relating to the assignment of taxing powers in a federation. The second part of the book consists of seven papers by State and Northern Territory Under Treasurers describing recent developments in taxation in the six States and the Territory, followed by a commentary which relates Australian developments to recent Canadian experience. Show more