Reform of Federalism : The GST and State Income Taxation

The introduction of a broad-based indirect tax at the State level is impractical for constitutional reasons. Attention has instead turned to the possibility of alternative new taxes at the State level, such as a State income tax

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Year of publication:	2018
Authors:	Mellor, Peter
Publisher:	[2018]: [S.l.] : SSRN
Subject:	Umsatzsteuer \| Sales tax \| Föderalismus \| Federalism \| Steuerreform \| Tax reform \| Einkommensteuer \| Income tax \| Ländersteuer \| State tax \| Australien \| Australia \| Finanzausgleich \| Intergovernmental transfers

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Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: The Tax Specialist, Vol. 11, No. 4, pp. 273-277, 2008 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 1, 2008 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012940596