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Articles 1 - 5 of 5
Full-Text Articles in Law
Cleaning The Muck Of Ages From The Windows Into The Soul Of Income Tax, John Passant
Cleaning The Muck Of Ages From The Windows Into The Soul Of Income Tax, John Passant
John Passant
The aim of this paper is to provide readers with an insight into Marx’s methods as a first step to understanding income tax more generally but with specific reference to Australia’s income tax system. I do this by introducing readers to the ideas about the totality that is capitalism, appearance and form, and the dialectic in Marx’s hands. This will involve looking at income tax as part of the bigger picture of capitalism, and understanding that all things are related and changes in one produce changes in all. Appearances can be deceptive and we need to delve below the surface …
Some Basic Marxist Concepts To Understand Income Tax, John Passant
Some Basic Marxist Concepts To Understand Income Tax, John Passant
John Passant
The paper introduces readers to some basic Marxist concepts to give the building blocks for an alternative understanding of tax and perhaps even to inspire some to use these concepts and ideas in their future research. It argues that the tax system reflects the phenomena of wealth and income and that there is a deeper reality obscured and ignored by the income tax system as an outcrop of a capitalist system which does the same. This deeper reality is that capital exploits workers and that profit, rent, interest and the like are the money form of the unpaid labour of …
Book Review: The History Of Democracy: A Marxist Interpretation By Brian S. Roper, John Passant
Book Review: The History Of Democracy: A Marxist Interpretation By Brian S. Roper, John Passant
John Passant
Brian Roper's book on the history of democracy from a Marxist perspective is an ambitious one. Roper starts with Athens and Rome and then, as capitalism rises, examines the revolutions in England, America and France and after that the 1848 revolutions across Europe. He then looks at the Paris Commune and The Russian Revolution. In doing this, Roper describes three distinct but related forms of democracy - Athenian democracy which was a form of participatory democracy limited to sections of society; liberal representative democracy which, while nominally open to all, is actually limited to operating within narrow propertied confines; and …
The Minerals Resource Rent Tax: The Australian Labor Party And The Continuity Of Change, John Passant
The Minerals Resource Rent Tax: The Australian Labor Party And The Continuity Of Change, John Passant
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 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 internal balance further towards capital and …
A Basic Guide To Taxing Economic Rent In Australia, John Passant
A Basic Guide To Taxing Economic Rent In Australia, John Passant
John Passant
Taxing economic rent is one key element in tax reform in Australia and sets possible directions for the future. This paper introduces readers to the ideas of Adam Smith and David Ricardo and others on rent to aid understanding of the debates about economic rent today. The discussion also includes the Petroleum Resource Rent Tax, the Australia’s Future Tax System Report and the Minerals Resource Rent Tax. The thinking of Smith and Ricardo was that rent was unearned gain. It is unearned because it arises as a consequence of the nature of the holding, an exclusive property right against the …