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Keywords: Minerals Resource Rent Tax
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Journal Articles
The Minerals Resource Rent Tax: The Australian Labor Party and the continuity of change
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2014) 27 (1): 19–36.
Published: 07 July 2014
... Tax (“RSPT”) and then the Minerals Resource Rent Tax (“MRRT”). The process of change from Henry to the RSPT to the MRRT can best be understood in the context of the Australian Labor Party (ALP) as a capitalist workers’ party. The author argues that it is this tension in the ALP, the shift in its...
