Comment on the drafting of arbitrary taxation and the large variety of taxes levied in Australia at various levels of government. A carbon tax may be preferred to a 'cap and trade' emissions trading system.
Corkery, Jim; Gerrard, Anthea; and Lockie, Damien
"Because Parliament Can,"
Revenue Law Journal: Vol. 18
, Article 8.
Available at: https://epublications.bond.edu.au/rlj/vol18/iss1/8