This paper explores the history of the Fringe Benefits Tax concession and how it has evolved since its introduction.

This Working Paper traces the discursive history of the principles of benefit and legitimacy of taxation from the late eighteenth century to the present day. It is observed that successful tax states – especially democratic states – seem to depend on both an acceptance by taxpayers of benefits derived under government and a fiscal constitution...

Two industry associations claim tens of thousands of charity workers would be affected by Labor's proposed changes to the way Fringe Benefits Tax can be calculated for salary sacrificed cars.

A number of broad issues relating to the impact of taxation incentives for the establishment carbon sink forests were examined during the committee's consideration of this legislation.