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Keywords: Resource rent
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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
...Assoc. Prof. Brett Freudenberg, Prof Kerrie Sadiq; John Passant 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...
