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.
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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
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.
Mr John Passant
Australian National University
Read the Original
This page is a summary of: The Minerals Resource Rent Tax, Accounting Research Journal, July 2014, Emerald,
DOI: 10.1108/arj-08-2013-0058.
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