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Article
Neoliberalism and the Henry Tax Review
Journal of the Australasian Tax Teachers Association (2013)
  • John Passant
Abstract
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 reducing taxes on capital and increasing tax burdens on labour. A return to class struggle offers the best opportunity to reintroduce equity into the tax debate.
Keywords
  • Tax,
  • neoliberalism,
  • tax reform. Henry tax Review,
  • political economy,
  • Marxism
Publication Date
2013
Citation Information
John Passant. "Neoliberalism and the Henry Tax Review" Journal of the Australasian Tax Teachers Association Vol. 8(1) (2013)
Available at: http://works.bepress.com/john_passant/8/