Vertical Fiscal Imbalance in Australia: A Problem for Tax Structure, not for Revenue Sharing

68 636 111 3 674 document 111 wp2_1995_grewal.pdf application/pdf 110143 2011-09-09 10:19:46 https://vuir.vu.edu.au/68/1/wp2_1995_grewal.pdf 68 1 application/pdf text en public

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http://eprints.org/relation/isVersionOf https://vuir.vu.edu.au/id/document/111 http://eprints.org/relation/isVolatileVersionOf https://vuir.vu.edu.au/id/document/111 http://eprints.org/relation/isIndexCodesVersionOf https://vuir.vu.edu.au/id/document/111 47070 2 2368526 document 47070 lightbox.jpg image/png ed778e4721d586a4661215da4e29e489 MD5 55334 2020-04-27 23:20:21 https://vuir.vu.edu.au/68/4/lightbox.jpg 68 4 4 image/png other Thumbnails conversion from text to thumbnail_lightbox en staffonly

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http://eprints.org/relation/isVersionOf https://vuir.vu.edu.au/id/dark_document/47064 http://eprints.org/relation/isVolatileVersionOf https://vuir.vu.edu.au/id/dark_document/47064 http://eprints.org/relation/issmallThumbnailVersionOf https://vuir.vu.edu.au/id/dark_document/47064 archive 34 disk0/00/00/00/68 2005-10-19 2021-08-27 07:38:30 2008-08-19 18:51:03 monograph show Grewal Bhajan 0000-0003-2977-1071 Vertical Fiscal Imbalance in Australia: A Problem for Tax Structure, not for Revenue Sharing pub 340000 FOR_2008_140200 cses fiscal imbalance; Australia; tax structure; revenue sharing It is argued in this paper that vertical fiscal imbalance remains a serious problem for Australian federation. The paper shows that although by conventional measures vertical fiscal imbalance may have improved in recent years, judging by its impact on the States' tax structure it is clear that the situation has deteriorated. The unhappy legacy of revenue sharing arrangements over the past fifty years is discussed and it is shown that, despite numerous alterations in these arrangements, revenue sharing has failed as a solution for the problem of fiscal imbalance, and has resulted in loss of accountability and responsibility in government, and in institutional waste. The States' struggle for access to the field of income tax since the 1950s is outlined and the perceived impediments to such an access are considered in the light of the 1991 report of the Commonwealth-State officers' working party on tax powers. 1995-05 published Victoria University CSES Working Paper No. 2 47064 2 2368516 dark_document 47064 Grewal Bhajan.pdf application/pdf 1ea153cf5596caf53800e58424edf615 MD5 74002 2020-04-27 23:10:03 68 3 3 application/pdf text Submission & Permission Form en staffonly

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other public working_paper Melbourne, Australia 39 Victoria University Centre for Strategic Economic Studies 9781862724334 FALSE