This draft paper looked at the then proposed introduction of a mechanism to impose a carbon price in Australia from 1 July 2012. (It has now been introduced and came into effect on 1 July.) It argues that the compensation package to ameliorate the impact of the carbon tax will prove illusory...

This paper looks at the political economy of tax reform in Australia and argues that without an upsurge in resistance to neoliberal policies the ongoing shift of wealth to capital from labor in Australia will continue. The first part of the paper looks briefly at some of the social ferment going...

Purpose – The purpose of this paper is to look at the recent history of proposals to tax resource rents in Australia, from Australia’s Future Tax System Report (the “Henry Tax Review”) through to the proposed Resource Super Profits Tax (“RSPT”) and then the Minerals Resource Rent Tax...

Purpose – The purpose of this paper is to look at the recent history of proposals to tax resource rents in Australia, from Australia’s Future Tax System Report (the “Henry Tax Review”) through to the proposed Resource Super Profits Tax (“RSPT”) and then the Minerals Resource Rent Tax...