Reform Issues in Mineral Tax Policy for Economic Development: The Mineral Resource Rent Tax in Australia

Journal
Sarker, T.K.; Whalan, E.
Australia
Bulletin for International Taxation 2011 (Volume 65), No. 1
PriceUSD 45

In this article, the authors examine the theoretical background to, and practical implications of, the introduction of a resource-based mineral tax in democracies with specific regard to the example of Australia and the political crisis engendered in Australia by the proposed implementation of such a tax.