Because Parliament Can
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.
Jim Corkery, Anthea Gerrard, and Damien Lockie. "Because Parliament Can" Revenue Law Journal 18.1 (2008).
Available at: http://works.bepress.com/damien_lockie/2