In this paper, the author justifies an economic formulation of effective tax rates which better expresses the impact of taxes on behaviour and on welfare than the conventional legalistic formulation.

The main focus of this paper is to carefully analyse the estimates of tax concessions made by the Australian Treasury and TTPI.

The population of Australia was estimated at 22.8 million in February 2012, making it the 51st most populous country in the world. With a settlement pattern dominated by six major cities, Australia is one of the most heavily urbanised countries in the world.

The Australian federal system must be judged as one of the most successful in modern history, argues Jonathan Pincus. In this paper, he argues that a key to its success is the evolution of Australian federal arrangements in response to changing circumstances.