University of Wollongong Research Online Faculty of Law, Humanities and the Arts - Papers Faculty of Arts, Social Sciences & Humanities 1-1-2014 Taxation in Australia up until 1914: The warp and weft of protectionism Caroline Dick University of Wollongong,
[email protected] Follow this and additional works at: https://ro.uow.edu.au/lhapapers Part of the Arts and Humanities Commons, and the Law Commons Recommended Citation Dick, Caroline, "Taxation in Australia up until 1914: The warp and weft of protectionism" (2014). Faculty of Law, Humanities and the Arts - Papers. 1656. https://ro.uow.edu.au/lhapapers/1656 Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library:
[email protected] Taxation in Australia up until 1914: The warp and weft of protectionism Abstract This article offers an account of the taxing policies in Australia from 1788 up until the beginning of World War I, when the exigencies of the First World War forced the Australian government to reassess its tax policies. During the period from 1788 until 1914, Australia transitioned from being a collection of provincial colonies with their own economic objectives and taxing policies to a Federation with a centrally- directed taxing authority. Whilst this political transition was taking place there was also a transition occurring in government policy concerning the function of taxation in Australia. Government no longer used taxation just for revenue-raising but began to use it more as an intrusive tool to modify the private behaviour of Australians to reflect its own economic policy of protectionism.