@article{Weier:139927,
      recid = {139927},
      author = {Weier, Annette},
      title = {Legal Definitions of Taxation Terms – Implications for the  Design of Environmental Taxes and Charges},
      address = {2006},
      number = {417-2016-26319},
      pages = {17},
      year = {2006},
      abstract = {Legal distinctions between taxes, excises and charges, and  constitutional provisions,
have important implications for  the design and imposition of environmental taxes,
charges  and regulations. This paper examines the legal definitions  of various types of
taxes, including levies and excise  duties, as well as other imposts like user charges  and
penalties. It highlights the constitutional constraints  on state revenue raising through
excise duties, and the  constitutional requirement that Commonwealth Government  taxes
do not discriminate between states. Implications for  the levying of environmental taxes
and charges are  identified.},
      url = {http://ageconsearch.umn.edu/record/139927},
      doi = {https://doi.org/10.22004/ag.econ.139927},
}