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"Excise taxation in the Australian federation"   flag 

[1997] UNSWLawTD 3
Gray, Anthony
Australia

Legislation Cited

Legislation Name Provision
Crown Lands Act (NT)
Pearl Shell Fishery Act 1886 (WA)
Tobacco (Unmanufactured) Duty Act 1891 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
McGinty v Western Australia [1996] HCA 48; (1996) 186 CLR 140; (1996) 134 ALR 289; (1996) 70 ALJR 200; [1996] 2 Leg Rep 2 High Court of Australia Australia - Commonwealth 28 Mar 1996 AustLII flag 335
Nominal Defendant v Gardikiotis (1996) 1 CLR 49 Australia - Commonwealth circa 1996 Legal Online / Westlaw flag 96
[1995] Pi 1 [1995] PI 1 United Kingdom circa 1995 flag 1
Theophanous v Herald & Weekly Times Ltd [1994] HCA 46; (1994) 182 CLR 104; (1994) 124 ALR 1; (1994) 68 ALJR 713; [1994] Aust Torts Reports 81-297; 34 ALD 1 High Court of Australia Australia - Commonwealth 12 Oct 1994 AustLII flag 669
"Shall Become Exclusive: An Economic Analysis of Section 90" (1994) 70 Economic Record 171 Economic Record circa 1994 2
"Diagnosing Power: Post-Modernism in Legal Scholarship and Judicial Practice" (1994) 88 Northwestern University Law Review 1046 Northwestern University Law Review United States circa 1994 HeinOnline / LexisNexis flag 1
Capital Duplicators [No 2] [1993] HCA 67; (1993) 178 CLR 561; (1993) 118 ALR 1; 68 ALJR 56; 27 ATR 1 High Court of Australia Australia - Commonwealth 7 Dec 1993 AustLII flag 62
Cheatle v R [1993] HCA 44; (1993) 177 CLR 541; (1993) 116 ALR 1; 66 A Crim R 484; 67 ALJR 760 High Court of Australia Australia - Commonwealth 26 Aug 1993 AustLII flag 222
"Section 90 - Ninety Years On" (1993) 21 Federal Law Review 228 Federal Law Review Australia circa 1993 HeinOnline / Informit flag 3
"Section 90 - Ninety Years On" (1993) 21 Federal Law Review 229 Federal Law Review Australia circa 1993 HeinOnline / Informit flag 1
"The Practical Perils of an Original Intent-Based Judicial Philosophy: Originalism and the Church-State Test Case" (1993) 42 Drake Law Review 3 Drake Law Review United States circa 1993 HeinOnline / LexisNexis flag 1
"The Practical Perils of an Original Intent-Based Judicial Philosophy: Originalism and the Church-State Test Case" (1993) 42 Drake Law Review 343 Drake Law Review United States circa 1993 HeinOnline / LexisNexis flag 1
Dietrich v R [1992] HCA 57; (1992) 177 CLR 292; (1992) 109 ALR 385; (1992) 67 ALJR 1; 64 A Crim R 176 High Court of Australia Australia - Commonwealth 13 Nov 1992 AustLII flag 1607
New York v United States 505 US 144; 120 L Ed 2d 120; 112 SCt 2408 United States Supreme Court United States 19 Jun 1992 WorldLII flag 224
"Towards a jurisprudence of High Court overruling" (1992) 66 Australian Law Journal 199 Australian Law Journal Australia circa 1992 Legal Online flag 16
Mabo v Queensland (No 2) [1992] EOC 92-443; (1992) 66 ALJR 408; (1992) 107 ALR 1; (1992) 175 CLR 1; [1992] HCA 23 High Court of Australia Australia - Commonwealth circa 1992 AustLII flag 2269
Blue Metal & Gravel (Country) Pty Ltd v Bombala Shire Council (1992) 26 NSWLR 292; (1992) 76 LGRA 122 Australia - New South Wales circa 1992 LexisNexis AU flag 2
"The History of the Federal Idea in Australian Constitutional Jurisprudence: A Reappraisal" (1992) 8 Australian Journal of Law and Society 25 Australian Journal of Law and Society Australia circa 1992 AustLII flag 7
"Tax Policy Under a Hybrid Income-Consumption Tax" (1992) 70 Texas Law Review 1145 Texas Law Review United States circa 1992 HeinOnline / LexisNexis flag 2
"The Sixth Amendment as Constitutional Theory: Does Originalism Require that Massiah be Abandoned?" (1991) 82 Journal of Criminal Law and Criminology 42 Journal of Criminal Law and Criminology United States circa 1991 HeinOnline flag 1
"The Positivist Foundations of Oriainalism: An Account and Critique" (1991) 71 Boston University Law Review 1 Boston University Law Review United States circa 1991 HeinOnline / LexisNexis flag 1
"Decentralisation, Competition and the Efficiency of Federalism" (1991) 67 Economic Record 193 Economic Record circa 1991 1
"Consumption Tax Reform" (1991) 8 Australian Tax Forum 49 Australian Tax Forum Australia circa 1991 flag 1
"Tax Exporting and State Revenue Structures" (1990) 43 National Tax Journal 39 National Tax Journal United States circa 1990 flag 1
"Are State Payroll Taxes Unconstitutional?" (1990) 24 Taxation in Australia 864 Taxation in Australia Australia circa 1990 flag 2
Port MacDonnell Professional Fishermen's Assn Inc v South Australia [1989] HCA 49; (1989) 168 CLR 340; 88 ALR 12; (1989) 63 ALJR 671 High Court of Australia Australia - Commonwealth 26 Oct 1989 AustLII flag 135
Harper v Minister for Sea Fisheries [1989] HCA 47; (1989) 168 CLR 314; 88 ALR 38; (1989) 63 ALJR 687 High Court of Australia Australia - Commonwealth 26 Oct 1989 AustLII flag 119
Philip Morris [1989] HCA 38; (1989) 167 CLR 399; 87 ALR 193; (1989) 63 ALJR 520 High Court of Australia Australia - Commonwealth 24 Aug 1989 AustLII flag 68
"The Bundesrat" (1989) 19 Publius The Journal of Federalism 53 Publius: The Journal of Federalism United States circa 1989 flag 2
"Is There a Leviathan in Your Neighbourhood?" [1989] American Economic Review 5 American Economic Review United States circa 1989 flag 1
Harper v Minister for Sea Fisheries (1989) 168 CLR 3 Australia - Commonwealth circa 1989 Legal Online / Westlaw flag 4
(1989) 19 Publius The Journal of Federalism 35 (1989) 19 Publius The Journal of Federalism 35 Publius: The Journal of Federalism United States circa 1989 flag 2
Philip Morris v Commissioner for Business Franchises (1989) 167 CLR 39 Australia - Commonwealth circa 1989 Legal Online / Westlaw flag 1
"Is Leviathan a Mythical Beast?" (1989) 79 American Economic Review 587 American Economic Review United States circa 1989 flag 1
"Originalism as Transformative Politics" (1989) 63 Tulane Law Review 1 Tulane Law Review United States circa 1989 HeinOnline / LexisNexis flag 1
"Originalism as Transformative Politics" (1989) 63 Tulane Law Review 1599 Tulane Law Review United States circa 1989 HeinOnline / LexisNexis flag 2
Philip Morris Ltd v Commissioner for Business Franchises (1989) 167 CLR 3 Australia - Commonwealth circa 1989 Legal Online / Westlaw flag 1
"The Impact of Jurisdictional Boundaries: An Individual-Level Test of the Tiebout Model" (1989) 51 Journal of Politics 73 Journal of Politics United States circa 1989 flag 1
"Competing Approaches to the Study of American Federalism and Intergovernmental Relations" (1989) 19 Publius The Journal of Federalism 1 Publius: The Journal of Federalism United States circa 1989 flag 2
"Interjurisdictional Tax Competition: An Economic Perspective" (1989) 68 Nebraska Law Review 6 Nebraska Law Review United States circa 1989 HeinOnline / LexisNexis flag 1
Cole v Whitfield [1988] HCA 18; (1988) 165 CLR 360; (1988) 78 ALR 42; (1988) 62 ALJR 303; 76 CA 1954 High Court of Australia Australia - Commonwealth 2 May 1988 AustLII flag 372
(1988) 165 CLR 3 (1988) 165 CLR 3 Australia - Commonwealth circa 1988 Legal Online / Westlaw flag 1
(1988) 165 CLR 36 (1988) 165 CLR 36 Australia - Commonwealth circa 1988 Legal Online / Westlaw flag 1
"The Use and Abuse of Precedent" (1988) 4 Australian Bar Review 93 Australian Bar Review Australia circa 1988 LexisNexis AU flag 37
"Towards a Theory for Section 96: Part 2" (1987-1988) 16 Melbourne University Law Review 699 Melbourne University Law Review Australia circa 1988 AustLII flag 5
"Original Intent, the View of the Framers, and the Role of the Ratifiers" (1988) 41 Vanderbilt Law Review 507 Vanderbilt Law Review United States circa 1988 HeinOnline / LexisNexis flag 1
"The Original Understanding of Original Intent?" (1988) 5 Constitutional Commentary 77 Constitutional Commentary United States circa 1988 HeinOnline / LexisNexis flag 4
"The law-making function of the judicial process – Part I" (1988) 62 Australian Law Journal 15 Australian Law Journal Australia circa 1988 Legal Online flag 46
Castlemaine Toohevs Ltd v South Australia (1988) 169 CLR 4 Australia - Commonwealth circa 1988 Legal Online / Westlaw flag 5
"A New and More Coherent Approach to Tax Avoidance" (1988) 36 Canadian Tax Journal 1 Canadian Tax Journal Canada circa 1988 flag 2
"Macroeconomic Effects of Tax Reform in Canada" (1988) 36 Canadian Tax Journal 110 Canadian Tax Journal Canada circa 1988 flag 1
"Group Size Effects in Public Good Provision: the Voluntary Contribution Mechanism" (1988) 103 Quarterly Journal of Economics 1 Quarterly Journal of Economics United States circa 1988 flag 1
"Can Competition Among Local Governments Constrain Government Spending?" (1988) 24 Economic Review 2 Economic Review United Kingdom circa 1988 flag 1
"The Doctrine of Precedent: Today and Tomorrow" (1987) 3 Australian Bar Review 1 Australian Bar Review Australia circa 1987 LexisNexis AU flag 8
Zines, L The High Court and the Constitution [1987] Ch 16 Court of Chancery United Kingdom circa 1987 LexisNexis / Westlaw flag 1
"Towards a Theory for Section 96 Part I" (1987-1988) 16 Melbourne University Law Review 1 Melbourne University Law Review Australia circa 1987 AustLII flag 8
"On Charity's Edge - The Animal Welfare Trust" (1987) 13 Monash University Law Review 1 Monash University Law Review Australia circa 1987 AustLII flag 2
"Future Directions in Australian Law" (1987) 13 Monash University Law Review 149 Monash University Law Review Australia circa 1987 AustLII flag 45
"Original Understanding, Legal Realism, and the Interpretation of “ This Constitution ”" (1987) 72 Iowa Law Review 1177 Iowa Law Review United States circa 1987 HeinOnline / LexisNexis flag 3
"Original Understanding, Legal Realism and the Interpretation of the Constitution" (1987) 72 Iowa Law Review 11 Iowa Law Review United States circa 1987 HeinOnline / LexisNexis flag 1
"The Appeal of Originalism" (1987) 4 Utah Law Review 773 Utah Law Review United States - Utah circa 1987 HeinOnline / LexisNexis flag 1
Brown v R [1986] HCA 11; 160 CLR 171; 64 ALR 161; (1986) 60 ALJR 257; 19 A Crim R 136 High Court of Australia Australia - Commonwealth 20 Mar 1986 AustLII flag 176
"The Creation of the Constitution : The Integrity of the Documentary Record" (1986) 65 Texas Law Review 1 Texas Law Review United States circa 1986 HeinOnline / LexisNexis flag 3
"The Constitution of the United States: Contemporary Ratification" (1986) 27 South Texas Law Journal 4 South Texas Law Journal United States - Texas circa 1986 Westlaw flag 1
"Section 90 of the Constitution and the Problem of Precedent" (1986) 16 Federal Law Review 170 Federal Law Review Australia circa 1986 HeinOnline / Informit flag 1
"Federal Implications in the Construction of Commonwealth Legislative Power: A Legal Analysis of Their Use" (1985-1986) 16 University of Western Australia Law Review 105 University of Western Australia Law Review Australia - Western Australia circa 1986 HeinOnline flag 1
"The Role of a Constitutional Court in a Federation: A Comparison of the Australian and the United States Experience" (1986) 16 Federal Law Review 1 Federal Law Review Australia circa 1986 AustLII flag 40
"Interstate Tax Competition: A Comment" (1986) 39 National Tax Journal 3 National Tax Journal United States circa 1986 flag 1
"The Supreme Court of the United States: Bulwark of a Ltd Constitution" (1986) 27 South Texas Law Review 4 South Texas Law Review United States circa 1986 HeinOnline / LexisNexis flag 1
"Interstate Tax Competition: A Comment" (1986) 39 National Tax Journal 353 National Tax Journal United States circa 1986 flag 1
"Section 90 of the Commonwealth Constitution: Fiscal Federalism or Economic Unity" (1985-1986) 10 Adelaide Law Review 365 Adelaide Law Review Australia circa 1986 AustLII flag 3
"Interstate Tax Competition - The Need for a New Look" (1986) 39 National Tax Journal 339 National Tax Journal United States circa 1986 flag 1
"The Organisation of Political Space and Citizen Responses to Dissatisfaction in Urban Communities: An Integrative Model" (1986) 48 Journal of Politics 321 Journal of Politics United States circa 1986 flag 1
Queensland Electricity Commission v Commonwealth [1985] HCA 56; (1985) 159 CLR 192; (1985) 61 ALR 1; (1985) 58 LGRA 1; (1985) 11 IR 376; (1985) 59 ALJR 699 High Court of Australia Australia - Commonwealth 5 Sep 1985 AustLII flag 179
Gosford Meats Pty Ltd v New South Wales [1985] HCA 5; (1985) 155 CLR 368; (1985) 57 ALR 417; 59 ALJR 221 High Court of Australia Australia - Commonwealth 13 Feb 1985 AustLII flag 31
"Construing the Constitution" (1985) 19 UC Davis Law Review 2 U.C. Davis Law Review United States circa 1985 HeinOnline / LexisNexis flag 1
"Political Accountability in the National Political Process - the Alternative to Judicial Review of Federalism Issues" (1985) 80 Northwestern University Law Review 577 Northwestern University Law Review United States circa 1985 HeinOnline / LexisNexis flag 2
"The Exportation of State and Local Taxes In a Multilateral Framework: The Case of Business Type Taxes" (1985) 38 National Tax Journal 191 National Tax Journal United States circa 1985 flag 1
Gosford Meats Ptv Ltd v New South Wales (1985) 155 CLR 36 Australia - Commonwealth circa 1985 Legal Online / Westlaw flag 1
"Constitutional Adjudication and the Indeterminate Text: A Preliminary Defence of an Imperfect Muddle" (1985) 94 Yale Law Journal 821 Yale Law Journal United States circa 1985 HeinOnline / Westlaw flag 2
"The Authority of the Framers of the Constitution : Can Originalist Interpretation be Justified?" (1985) 73 California Law Review 1482 California Law Review United States circa 1985 HeinOnline / LexisNexis flag 1
Jaensch v Coffey [1984] HCA 52; (1984) 155 CLR 549; (1984) 54 ALR 417; (1984) 58 ALJR 426; [1984] Aust Torts Reports 80-300; (1984) 1 MVR 257 High Court of Australia Australia - Commonwealth 20 Aug 1984 AustLII flag 529
"Objectivity in Constitutional Law" (1984) 132 University of Pennsylvania Law Review 4 University of Pennsylvania Law Review United States circa 1984 HeinOnline / LexisNexis flag 1
Evda Nominees Pty Ltd v Victoria [1984] HCA 18; (1984) 154 CLR 311; 52 ALR 401; 58 ALJR 307 High Court of Australia Australia - Commonwealth circa 1984 AustLII flag 53
"The National Implied Power and Implied Restrictions on Commonwealth Power" (1984) 14 Federal Law Review 267 Federal Law Review Australia circa 1984 HeinOnline / Informit flag 7
" Constitutional Interpretation" (1984) 14 Federal Law Review 277 Federal Law Review Australia circa 1984 HeinOnline / Informit flag 1
"Objectivity in Constitutional Law" (1984) 132 University of Pennsylvania Law Review 44 University of Pennsylvania Law Review United States circa 1984 HeinOnline / LexisNexis flag 1
"Exit, Voice and Loyalty in the Context of Local Government Problems" (1984) 37 Western Political Quarterly 67 Western Political Quarterly United States circa 1984 flag 1
"Critical Legal Studies and Constitutional Law: An Essay in Deconstruction" (1984) 36 Stanford Law Review 6 Stanford Law Review United States circa 1984 HeinOnline / LexisNexis flag 1
R v Duncan; Ex parte Australian Iron and Steel Pty Ltd [1983] HCA 29; (1983) 158 CLR 535; (1983) 49 ALR 19 High Court of Australia Australia - Commonwealth 6 Sep 1983 AustLII flag 109
Hematite Petroleum Pty Ltd v Victoria [1983] HCA 23; (1983) 151 CLR 599; (1983) 47 ALR 641; (1983) 57 ALJR 591; (1984) 58 ALLR 307 High Court of Australia Australia - Commonwealth 5 Aug 1983 AustLII flag 77
Commonwealth v Tasmania [1983] HCA 21; (1983) 158 CLR 1; (1983) 46 ALR 625; (1983) 57 ALJR 450; 68 ILR 266 High Court of Australia Australia - Commonwealth 1 Jul 1983 AustLII flag 960
O'Reilly v State Bank of Victoria Commissioners [1983] HCA 47; (1983) 153 CLR 1; (1982) 44 ALR 27; (1983) 57 ALJR 130; (1982) 13 ATR 706; 82 ATC 4,671 High Court of Australia Australia - Commonwealth 14 Apr 1983 AustLII flag 348
R v Coldham; ex parte Australian Social Welfare Union (1983) 47 ALR 225 Australia circa 1983 LexisNexis AU flag 29
Hematite Petroleum Ptv Ltd v Victoria (1983) 151 CLR 59 Australia - Commonwealth circa 1983 Legal Online / Westlaw flag 1
"Progressivity Index of Sales Tax on Individual Expenditure Items in Australia" (1983) 59 Economic Record 61 Economic Record circa 1983 1
"An Optimal Taxation Approach to Fiscal Federalism" (1983) 98 Quarterly Journal of Economics 567 Quarterly Journal of Economics United States circa 1983 flag 2
"The Exportation of State and Local Taxes in a Multilateral Framework: The Case of Household Type Taxes" (1983) 36 National Tax Journal 459 National Tax Journal United States circa 1983 flag 1
"Law as Literature" (1982) 60 Texas Law Review 373 Texas Law Review United States circa 1982 HeinOnline / LexisNexis flag 4
(1982) 72 American Economic Review 846 (1982) 72 American Economic Review 846 American Economic Review United States circa 1982 flag 1
"Centralisation and Government Budget Size" (1981) 11 Publius The Journal of Federalism 119 Publius: The Journal of Federalism United States circa 1981 flag 1
(1981) 146 CLR 559 (1981) 146 CLR 559 Australia - Commonwealth circa 1981 Legal Online / Westlaw flag 179
"On the Method of Taxation and the Provision of Local Public Goods" (1980) 70 American Economic Review 3 American Economic Review United States circa 1980 flag 1
Australian Conservation Foundation Inc v Commonwealth of Australia (1980) 146 CLR 4 Australia - Commonwealth circa 1980 Legal Online / Westlaw flag 7
"The Australian Federal Grants System and its Impact on Fiscal Relations of the Federal Government With State and Local Governments" (1980) 54 Australian Law Journal 4 Australian Law Journal Australia circa 1980 Legal Online flag 1
"The Misconceived Quest for the Original Understanding" (1980) 60 Boston University Law Review 2 Boston University Law Review United States circa 1980 HeinOnline / LexisNexis flag 1
"Johannes Althusius: Medieval Constitutionalist or Modern Federalist?" (1979) 9 Publius The Journal of Federalism 9 Publius: The Journal of Federalism United States circa 1979 flag 2
SGIC v Triawell (1979) 142 CLR 61 Australia - Commonwealth circa 1979 Legal Online / Westlaw flag 1
"Metropolitan Fragmentation and Local Public Expenditures" (1978) 31 National Tax Journal 349 National Tax Journal United States circa 1978 flag 1
"State Limitations on Local Taxing and Spending Powers: Comment and Re-Evaluation" (1978) 31 National Tax Journal 391 National Tax Journal United States circa 1978 flag 1
"When Will a Superior Court Overrule its Own Decision?" (1978) 52 Australian Law Journal 3 Australian Law Journal Australia circa 1978 Legal Online flag 1
"Constitutional Constraints on State and Local Taxation of Energy Resources" (1978) 31 National Tax Journal 245 National Tax Journal United States circa 1978 flag 1
"An Economic Evaluation of State Limitations on Local Taxing and Spending Powers" (1978) 31 National Tax Journal 1 National Tax Journal United States circa 1978 flag 1
"Stare Decisis as Applied by the High Court to its Previous Decisions" (1978) 9 Federal Law Review 4 Federal Law Review Australia circa 1978 HeinOnline / Informit flag 1
"The Territories Representation Case - Stare Decisis in Constitutional Cases" (1978) 52 Australian Law Journal 6 Australian Law Journal Australia circa 1978 Legal Online flag 1
"Does the Constitution Mean What It Always Meant" (1977) 77 Columbia Law Review 1029 Columbia Law Review United States circa 1977 HeinOnline / LexisNexis flag 2
HC Sleigh Ltd v South Australia [1977] HCA 2; (1977) 136 CLR 475; (1977) 12 ALR 449; (1977) 51 ALJR 377; 7 ATR 187 High Court of Australia Australia - Commonwealth circa 1977 AustLII flag 68
Guss v Veenhuizen (No 2) [1976] HCA 57; (1976) 136 CLR 47; 12 ALR 271; 51 ALJR 209 High Court of Australia Australia - Commonwealth 15 Nov 1976 AustLII flag 129
Murphyores Inc Pty Ltd v Commonwealth [1976] HCA 20; 136 CLR 1; (1976) 9 ALR 199; 38 LGRA 224 High Court of Australia Australia - Commonwealth 14 Apr 1976 AustLII flag 258
"The Notion of a Living Constitution" (1976) 54 Texas Law Review 693 Texas Law Review United States circa 1976 HeinOnline / LexisNexis flag 8
"The High Court and Section 90 of the Constitution" (1976) 7 Federal Law Review 1 Federal Law Review Australia circa 1976 AustLII flag 3
Victoria v Commonwealth [1975] HCA 52; (1975) 134 CLR 338; (1975) 7 ALR 277; (1975) 50 ALJR 157 High Court of Australia Australia - Commonwealth 29 Oct 1975 AustLII flag 235
Commonwealth and Hayden (1975) 134 CLR 3 Australia - Commonwealth circa 1975 Legal Online / Westlaw flag 2
Distillers Co Bio-Chemicals (Aust) Pty Ltd v Ajax Insurance Co Ltd [1974] HCA 3; (1974) 130 CLR 1; 2 ALR 321; 48 ALJR 136 High Court of Australia Australia - Commonwealth 13 Feb 1974 AustLII flag 143
Dickenson's Arcade Ptv Ltd v Tasmania (1974) 130 CLR 177 Australia - Commonwealth circa 1974 Legal Online / Westlaw flag 80
"The Interaction Between Local Government and Urban Residential Location" (1974) 64 American Economic Review 682 American Economic Review United States circa 1974 flag 1
"Interstate Tax Exportation and States' Fiscal Structure" (1973) 26 National Tax Journal 553 National Tax Journal United States circa 1973 flag 1
"Local Government Tax and Product Competition and the Optimal Provision of Public Goods" (1973) 81 Journal of Political Economy 203 Journal of Political Economy United States circa 1973 flag 1
"A Theory of Neighbourhood Problem-Solving: Political Action vs Residential Mobility" (1972) 66 American Political Science Review 471 American Political Science Review United States circa 1972 flag 1
Victoria v The Commonwealth [1971] HCA 16; (1971) 122 CLR 353; [1971] ALR 449; 45 ALJR 251; 2 ATR 249 High Court of Australia Australia - Commonwealth 14 May 1971 AustLII flag 273
Younger v Harris 401 US 37; 27 L Ed 669; 27 L Ed 2d 669; 91 SCt 746; 294 USApp DC 80 United States Supreme Court United States 23 Feb 1971 WorldLII flag 1391
Western Australia v Chamberlain Industries Pty Ltd [1970] HCA 5; (1970) 121 CLR 1 High Court of Australia Australia - Commonwealth 19 Feb 1970 AustLII flag 41
Sullivan v Hamel-Green (1969) 16 FLR 1; [1970] VR 156 Australia - Victoria 28 Jan 1970 PacLII flag 8
"On Optimal Taxes With an Untaxable Sector" (1970) 60 American Economic Review 28 American Economic Review United States circa 1970 flag 1
"On Optimal Taxes With an Untaxable Sector" (1970) 60 American Economic Review 284 American Economic Review United States circa 1970 flag 1
Western Australia v Hamersley Iron Pty Ltd [No 1] [1969] HCA 42; (1969) 120 CLR 42; [1969] ALR 817; (1969) 43 ALJR 351; 1 ATR 267 High Court of Australia Australia - Commonwealth 12 Sep 1969 AustLII flag 27
"The Principle of Fiscal Equivalence: The Division of Responsibilities Among Different Levels of Government" (1969) 59 American Economic Review 4 American Economic Review United States circa 1969 flag 1
"The Principle of Fiscal Equivalence: The Division of Responsibilities Among Different Levels of Government" (1969) 59 American Economic Review 479 American Economic Review United States circa 1969 flag 2
Mempa v Rhay 389 US 128; 88 SCt 254; 19 L Ed 2d 336; 19 L Ed 2 United States Supreme Court United States 29 Jan 1968 WorldLII flag 310
"The Interstate Exporting of State and Local Taxes: Estimates for 1962" (1967) 20 National Tax Journal 49 National Tax Journal United States circa 1967 flag 1
"The Optimal Provision of Public Goods in a System of Local Government" (1966) 74 Journal of Political Economy 18 Journal of Political Economy United States circa 1966 flag 1
"Awareness of Marginal Income Tax Rates Among High Income Taxpayers" (1965) 18 National Tax Journal 258 National Tax Journal United States circa 1965 flag 1
Anderson's Pty Ltd v Victoria [1964] HCA 77; (1964) 111 CLR 353; [1965] ALR 828; 38 ALJR 313 High Court of Australia Australia - Commonwealth 17 Dec 1964 AustLII flag 32
"A Further Study of Income Tax Consciousness" (1964) 17 National Tax Journal 319 National Tax Journal United States circa 1964 flag 1
Bolton v Madsen [1963] HCA 16; (1963) 110 CLR 264; [1963] ALR 518; 37 ALJR 35 High Court of Australia Australia - Commonwealth 6 Jun 1963 AustLII flag 42
Bolton v Madsen (1963) 110 CLR 2 Australia - Commonwealth circa 1963 Legal Online / Westlaw flag 1
"Public Attitudes Toward Fiscal Programs" (1963) 77 Quarterly Journal of Economics 210 Quarterly Journal of Economics United States circa 1963 flag 1
Bolton v Madsen (1963) 110 CLR 26 Australia - Commonwealth circa 1963 Legal Online / Westlaw flag 2
Dennis Hotels Pty Ltd v Victoria [1960] HCA 10; (1960) 104 CLR 529; [1960] ALR 129; 33 ALJR 470 High Court of Australia Australia - Commonwealth 26 Feb 1960 AustLII flag 103
"The Problem of Social Cost" (1960) 3 Journal of Law and Economics 1 Journal of Law and Economics United States circa 1960 HeinOnline flag 100
Dennis Hotels Ptv Ltd v Victoria (1960) 104 CLR 5 Australia - Commonwealth circa 1960 Legal Online / Westlaw flag 1
Dennis Hotels Ptv Ltd v Victoria (1960) 104 CLR 52 Australia - Commonwealth circa 1960 Legal Online / Westlaw flag 1
New York v O'Neill 359 US 1; 3 L Ed 2d 585; 79 SCt 564; 89 Idaho 90 United States Supreme Court United States 2 Mar 1959 WorldLII flag 41
Victoria v Commonwealth [1957] HCA 54; (1957) 99 CLR 575; [1957] ALR 761; 11 ATD 317 High Court of Australia Australia - Commonwealth 23 Aug 1957 AustLII flag 150
"A Pure Theory of Local Expenditures" (1956) 64 Journal of Political Economy 416 Journal of Political Economy United States circa 1956 flag 25
Brown v Board of Education 347 US 483; 38 ALR 2d 1180; 98 L Ed 2d 873; [1954] Idaho 349; 98 L Ed 873; 74 SCt 686 United States Supreme Court United States 17 May 1954 WorldLII flag 1034
"How Aware are Consumers of Excise Tax Changes?" (1954) 12 National Tax Journal 355 National Tax Journal United States circa 1954 flag 1
"On Incidence" (1953) 61 Journal of Political Economy 306 Journal of Political Economy United States circa 1953 flag 1
"A Proposed Revision of Excise Tax Theory" (1952) 60 Journal of Political Economy 102 Journal of Political Economy United States circa 1952 flag 1
"Fiscal Equalisation and Fiscal Equity" (1950) 60 American Economic Review 5 American Economic Review United States circa 1950 flag 1
Parton [1949] HCA 67; (1949) 80 CLR 229; [1950] ALR 55 High Court of Australia Australia - Commonwealth 21 Dec 1949 AustLII flag 90
Parton v Milk Board (Vic)(1949) 80 CLR 2 Australia - Commonwealth circa 1949 Legal Online / Westlaw flag 1
Perpetual Executors and Trustees Association of Australia Ltd v FCT [1948] HCA 24; (1948) 77 CLR 1; [1948] 2 ALR 448 High Court of Australia Australia - Commonwealth 22 Sep 1948 AustLII flag 92
Melbourne Corporation v Commonwealth [1947] HCA 26; (1947) 74 CLR 31; [1947] ALR 377; (1947) 21 ALJR 188 High Court of Australia Australia - Commonwealth 13 Aug 1947 AustLII flag 434
Australian National Airways Pty Ltd v Commonwealth [1945] HCA 41; (1945) 71 CLR 29; [1946] ALR 1 High Court of Australia Australia - Commonwealth 14 Dec 1945 AustLII flag 199
[1943] AC 55 [1943] AC 55 United Kingdom circa 1943 LexisNexis / Westlaw flag 1
South Australia v The Commonwealth [1942] HCA 14; (1942) 65 CLR 373; [1942] ALR 186; (1942) 7 ATD 1 High Court of Australia Australia - Commonwealth 23 Jul 1942 AustLII flag 271
Deputy FCT (NSW) v W R Moran Pty Ltd [1939] HCA 27; (1939) 61 CLR 735; [1939] ALR 357; 5 ATD 204; (1939) 13 ALJR 205 High Court of Australia Australia - Commonwealth 25 Jul 1939 AustLII flag 92
Matthews v Chicory Marketing Board (Vic) [1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370 High Court of Australia Australia - Commonwealth 9 Aug 1938 AustLII flag 217
Burke v Dawes [1938] HCA 6; (1938) 59 CLR 1; [1938] ALR 135; (1938) 8 CA 6 High Court of Australia Australia - Commonwealth 25 Feb 1938 AustLII flag 42
Matthews v Chicory Marketing Board (1938) 60 CLR 2 Australia - Commonwealth circa 1938 Legal Online / Westlaw flag 1
Matthews v Chicory Marketing Board (1938) 60 CLR 26 Australia - Commonwealth circa 1938 Legal Online / Westlaw flag 1
Attorney-General (NSW) v Homebush Flour Mills Ltd [1937] HCA 3; (1937) 56 CLR 390; [1937] ALR 161; 4 ATD 234 High Court of Australia Australia - Commonwealth 1 Mar 1937 AustLII flag 40
Palette Shoes Pty Ltd v Krohn [1937] HCA 37; (1937) 58 CLR 1; [1937] ALR 432 High Court of Australia Australia - Commonwealth circa 1937 AustLII flag 107
"Competing equitable interests in Torrens system land" (1930) 4 Australian Law Journal 4 Australian Law Journal Australia circa 1930 Legal Online flag 1
"Publicity in the Police Court" (1928) 2 Australian Law Journal 15 Australian Law Journal Australia circa 1928 Legal Online flag 1
City of Halifax v Fairbanks' Estate [1928] AC 117; 97 LJPC 11 United Kingdom circa 1928 LexisNexis / Westlaw flag 16
"Sales by mortgagees–the power to buy in at auction" (1928) 2 Australian Law Journal 7 Australian Law Journal Australia circa 1928 Legal Online flag 1
Victoria v Commonwealth [1926] HCA 48; (1926) 38 CLR 399 High Court of Australia Australia - Commonwealth 30 Nov 1926 AustLII flag 49
Commonwealth and COR Ltd v South Australia (1926) 38 CLR 40 Australia - Commonwealth circa 1926 Legal Online / Westlaw flag 1
Commonwealth and COR Ltd v South Australia (1926) 38 CLR 4 Australia - Commonwealth circa 1926 Legal Online / Westlaw flag 2
Direction of Fruit Marketing v Collins (1925) 36 CLR 4 Australia - Commonwealth circa 1925 Legal Online / Westlaw flag 1
Oliver Iron Minina Co v Lfird (1923) 262 US 1 United States Supreme Court United States circa 1923 Westlaw flag 52
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd [1920] HCA 54; (1920) 28 CLR 129; 30 FLC 91-101; 26 ALR 337 High Court of Australia Australia - Commonwealth 31 Aug 1920 AustLII flag 820
Federated Engine-Drivers' and Firemen's Association of Australasia v Adelaide Chemical and Fertilizer Co Ltd [1920] HCA 18; (1920) 28 CLR 1; 26 ALR 169 High Court of Australia Australia - Commonwealth 25 Mar 1920 AustLII flag 49
Missouri v Holland (1920) 252 US 41 United States Supreme Court United States circa 1920 Westlaw flag 1
Berwin v Donohoe [1915] HCA 79; (1915) 21 CLR 1 High Court of Australia Australia - Commonwealth 14 Dec 1915 AustLII flag 44
Australian Agricultural Co v Federated Engine-Drivers and Firemen's Association of Australasia [1913] HCA 41; (1913) 17 CLR 261; 19 ALR 509 High Court of Australia Australia - Commonwealth 5 Sep 1913 AustLII flag 172
West v Kansas Natural Gas Co 221 US 255; 221 US 229; 55 L Ed 716; 35 LRANS 1193; 31 SCt 564 United States Supreme Court United States 15 May 1911 WorldLII flag 38
Bayne v Stephens [1908] HCA 76; 8 CLR 1 High Court of Australia Australia - Commonwealth 18 Nov 1908 AustLII flag 6
Jumbunna Coal Mine NL v Victorian Coal Miners Association [1908] HCA 95; (1908) 6 CLR 309; 14 ALR 701; 2 CAR 39 High Court of Australia Australia - Commonwealth 6 Oct 1908 AustLII flag 458
Slatyer v Daily Telegraph Newspaper Co Ltd [1908] HCA 22; (1908) 6 CLR 1 High Court of Australia Australia - Commonwealth 18 May 1908 AustLII flag 128
Potter v Minahan (1908) 7 CLR 222 Australia - Commonwealth circa 1908 Legal Online / Westlaw flag 2
Kelly v Tucker [1907] HCA 40; (1907) 5 CLR 1 High Court of Australia Australia - Commonwealth 12 Sep 1907 AustLII flag 9
Bayne v Blake [1906] HCA 54; 4 CLR 1 High Court of Australia Australia - Commonwealth 17 Sep 1906 AustLII flag 18
Elias v Dunlop [1905] UKLawRpKQB 187; (1906) 1 KB 266 United Kingdom 18 Dec 1905 CommonLII flag 1
Willmann v Petersen [1904] HCA 32; 2 CLR 1 High Court of Australia Australia - Commonwealth 28 Oct 1904 AustLII flag 17
Peterswald v Bartley [1904] HCA 21; (1904) 1 CLR 497; 10 ALR (CN) 65 High Court of Australia Australia - Commonwealth 13 Sep 1904 AustLII flag 69
Plessy v Ferguson 163 US 537; 41 L Ed 256; 16 SCt 1138 United States Supreme Court United States 18 May 1896 WorldLII flag 274
Campbell v Strangeways [1877] UKLawRpCP 65; (1877) 3 CPD 105 United Kingdom 23 Nov 1877 CommonLII flag 12
Ex parte Milligan 71 US 2; 4 Wall 2; 18 L Ed 281; 18 L Ed 297 United States Supreme Court United States 1 Dec 1866 WorldLII flag 154
Purdy, Appellant, v Smith, Respondent [1859] EngR 259; 1 E & E 511; 120 ER 1001; 28 LJMC 150 Queen's Bench United Kingdom circa 1859 CommonLII flag 4
Gibbs [1853] EngR 800; 9 Exch 25; 156 ER 11; 22 LJEx 302 Court of Exchequer United Kingdom circa 1853 CommonLII flag 10
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122 CLR 3 122 CLR 3 Australia - Commonwealth circa 1913 Legal Online / Westlaw flag 1
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Dennis Epple & Allan Zelenitz, The Implications of Competition Among Jurisdictions: Does Tiebout Need Politics? 89 Journal of Political Economy 1197 Journal of Political Economy United States flag 3
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Commonwealth and COR Ltd v South Australia 28 CLR 4 Australia - Commonwealth Legal Online / Westlaw flag 2
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Peterswald v Bartlev 1 CLR 4 Australia - Commonwealth Legal Online / Westlaw flag 2
BVerfGE 63, 1 BVerfGE 63, 1 Bundesverfassungsgericht Germany flag 1
BVerfGE 7, 6 BVerfGE 7, 6 Bundesverfassungsgericht Germany flag 1
BVerfGE , 4
BVerfGE , 41
BVerfGE , 6
BVerfGE , 5
BVerfGE , 1
BVerfGE , 10
BVerfGE , 13
BVerfGE , 2
BVerfGE , 3
BVerfGE , 8

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