Partial and global measure of states' taxable capacities
Source: Australian Tax Research Foundation
Published Date: 1 Jan 1987
The principal objective of the Commonwealth Grants Commission is to enable States to function at a standard not appreciably below that of other States without having to levy taxation and other charges of greater severity than those in other States.
In carrying out its objective, the Commission has measured States revenue raising capacity on a tax by tax basis, but a number of submissions made in recent years argue that the use of a global measure would be preferable.
In this paper, prepared originally for the N.S.W. Government, Professor Collins provides a comparative evaluation of the tax-by-tax and global approaches to fiscal capacity equalisation and examines the composition of an appropriate global measure.
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
- Published By: David Collins
- Published On:1 Jan 1987
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Share this page