[Marxism] Neoliberal tax reform in Australia

En Passant with John Passant en.passant at bigpond.com
Fri May 10 06:18:31 MDT 2013

This paper looks at the development of tax reform in Australia in the light of the rise of neoliberalism globally and its impact on tax policy. It argues that the fall in profit rates across the globe and the lack of class struggle in Australia have allowed neoliberalism and neoliberal tax policy to dominate the agenda. That agenda is to shift more wealth to capital to address falling profit rates and the Henry Tax Review is part of that process by both proposing to reduce taxes on capital and increase tax burdens on labour. A return to class struggle offers the best opportunity to reintroduce equity into the tax debate. 

Available at SSRN: Passant, John R., Neoliberalism and Tax Reform in Australia (May 9, 2013). Available at SSRN: http://ssrn.com/abstract=2262695 

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