The Minerals Resource Rent Tax

John Passant
  • Accounting Research Journal, July 2014, Emerald
  • DOI: 10.1108/arj-08-2013-0058

The changing nature of the Australian Labor Party viewed through the Minerals Resource Rent Tax

What is it about?

The article looks at the development (or degeneration) of the Australian Labor Party from a capitalist workers' party to a CAPITALIST workers' party on the way to becoming a capitalist party. It uses the Minerals Resource Rent Tax as an example of that process.

Why is it important?

This is a novel and groundbreaking analysis of tax and the political process and the impact of wider societal changes, in particular in political parties.

Perspectives

Mr John Passant
Australian National University

I really enjoyed researching this article and delving into the nature of the ALP, the impact or lack of impact of the Minerals Resource Rent Tax. It will be a good chapter in my doctorate. I hope it sparks a lot of discussion and debate. It is I understand extensively cited in a soon to be published article on tax and regulatory capture.

Read Publication

http://dx.doi.org/10.1108/arj-08-2013-0058

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