Excise Tax Harmonisation in  A ustralia at Federation | Zendy

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Excise Tax Harmonisation in A ustralia at Federation

Author(s) -

Lloyd Peter

Publication year - 2017

Publication title -

australian economic history review

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.493

H-Index - 16

eISSN - 1467-8446

pISSN - 0004-8992

DOI - 10.1111/aehr.12066

Subject(s) - excise , commonwealth , russian federation , government (linguistics) , tax rate , economics , political science , business , public economics , economic policy , law , linguistics , philosophy

Constitutional changes at the time of F ederation in A ustralia required the harmonisation of the excise tax rates of the former C olonies. This paper outlines the excise tax systems of the C olonies before F ederation and that of the C ommonwealth after F ederation. Estimates are made of the consumer tax equivalent rates and of the implicit rates of protection in each C olony and in the C ommonwealth after F ederation. The C ommonwealth G overnment harmonised the excise tax rates of the C olonies at about the mid‐points of the rates of the C olonies but the implicit rates of protection increased after F ederation.

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