Passant, John - In: Accounting Research Journal 27 (2014) 1, pp. 19-36
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 …, that has seen Labor preside over what the father of rent tax in Australia, Ross Garnaut, describes as a “problematic” tax …
