Restoring state income taxation in Australia

Providing a blueprint for the restoration of state income
taxation in Australia

State income taxes were "temporarily" appropriated by the Federal Government in 1942 and never returned. This led to a serious imbalance between the revenues and spending obligations of states that continues today.

While there are no constitutional or legal impediments to restoration of the state income taxation, a number of practical issues need to be resolved. The most significant of these is how taxing rights should be divided for income derived by businesses operating in more than more than one state.

This project draws on contributions from leader global scholars to map out a blueprint for resolving these issues. Funding for this project partly comes from an ARC Discovery grant, 2018-2020.

A global project

This project draws on taxation expertise from around the world. Contributors include:

  • Cliff Fleming (Brigham Young University)
  • Robert Peroni (University of Texas)
  • Peter Mellor (Monash University)
  • Stephen Shay (Harvard Law School)
  • Yariv Brauner (University of Florida)
  • Fran├žois Vaillancourt (University of Montreal)
  • Joann Weiner (George Washington University)
  • Kerrie Sadiq (Queensland University of Technology)
  • John Vella (Oxford University)
  • Itai Grinberg (Georgetown University)

Contact UWA Project Lead Professor Rick Krever