John R Passant - Academia.edu (original) (raw)

Papers by John R Passant

Research paper thumbnail of Some Basic Thoughts on the Asian Development Model for a Conference

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Research paper thumbnail of Are returns received by householders from electricity generated by solar panels assessable income?

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Research paper thumbnail of Long service leave in Australia: an examination of the options for a national long service leave minimum standard

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Research paper thumbnail of The Asian Development Model and Mining Reforms in Indonesia

Australasian Accounting, Business and Finance Journal, 2015

The Asian Development Model and Mining Reforms in Indonesia This aim of this paper is to give rea... more The Asian Development Model and Mining Reforms in Indonesia This aim of this paper is to give readers an introduction to the Asian Development Model and use that to examine mining reforms in Indonesia. The paper argues that there is an Asian Development Model and that the Indonesian mining reforms, in particular the requirement over time for 51 percent Indonesian ownership and the ban on the export of unprocessed resources, represent an attempt by the Indonesian state to speed up industrialisation in the country and spread more of the benefits from mining to ordinary citizens in the recently democratised and politically decentralised country. In attempting to show strength however, the Indonesian state is exposing some weakness. The impact on jobs, revenue and production has been adverse although Foreign Direct Investment has increased. This latter may be because it is foreign multinational mining companies who are better placed than local mining enterprises to build smelters. The success of industrialising mining might be at the expense of local capital. In other words state intervention does not always produce all of the desired outcomes. It is not a panacea.

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Research paper thumbnail of Tax and the Forgotten Classes A Brief History Written in Letters of Blood and Fire

SSRN Electronic Journal, 2000

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Research paper thumbnail of Taxing Resource Rents in Australia - What a Capital Idea

SSRN Electronic Journal, 2000

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Research paper thumbnail of Tax and the Forgotten Classes - A Snapshot of History

SSRN Electronic Journal, 2000

Peasants, workers and other ordinary people have shaped our world. In this paper I look at their ... more Peasants, workers and other ordinary people have shaped our world. In this paper I look at their mass struggles over tax, often escalating into broader rebellions, revolts and revolutions against the status quo. This can start as battles within the elite, and end as solutions within the elite. Or it can be a revolt from below, which the elite co-opt or repress or which goes a step further with the lower classes overthrowing the old way of doing things and sweeping aside the impediments to a new economic system, i.e. a social revolution. In looking at the role of peasants, workers and other often forgotten people in the tax and then wider rebellions and revolutions over the last millennium we can I hope discern the long slow march of history to democracy. This is a potted history of forgotten people in the story of tax over the last millennium. There are many more examples which I hope others, inspired by my tentative steps, explore. The long slow march to political and economic democracy we see in this analysis may be side-tracked at the moment. In Australia and other countries social democracy has been the main side-tracker. Although the old mole of class struggle is not visible at the moment we can be sure it is burrowing away to claw its way to the surface, often sparked to do so by the taxes of the elite.

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Research paper thumbnail of Tax Avoidance and the G20: Fighting the One Percent for Tax Justice and Equity

SSRN Electronic Journal, 2000

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Research paper thumbnail of The Minerals Resource Rent Tax in Australia: Labor and the Continuity of Change First Draft

SSRN Electronic Journal, 2000

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Research paper thumbnail of An Introduction to the Asian Development Model for Accountants, Lawyers and Other Ne'er Do Wells

SSRN Electronic Journal, 2000

This aim of this paper is to give readers examining emerging economies from an accounting, market... more This aim of this paper is to give readers examining emerging economies from an accounting, marketing, finance, legal or similar background an introduction to the Asian Development Model.

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Research paper thumbnail of The Minerals Resource Rent Tax - The Australian Labor Party and the Continuity of Change

SSRN Electronic Journal, 2000

In this this paper I look at the recent history of proposals to tax resource rents in Australia, ... more In this this paper I 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. I argue that it is this tension in the ALP, the shift in its internal balance further towards capital and the lack of class struggle, that has seen Labor preside over what the father of rent tax in Australia, Ross Garnaut, describes as a “problematic” tax.

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Research paper thumbnail of The Minerals Resource Rent Tax: Labor and the Continuity of Change - Very Much a First Draft

SSRN Electronic Journal, 2000

In this article I look at the recent history of proposals to tax resource rents in Australia, fro... more In this article I 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, not just in the context of bad design, but, building on the work of Bramble and Kuhn, in the context of the Australian Labour Party as a capitalist workers’ party. I argue that it is this tension in the ALP, the shift in its internal balance further towards capital and the lack of class struggle that has seen Labor preside over a flawed tax, a tax that has been described by Ross Garnaut as ‘problematic’ and which has so far raised little revenue from the economic rent of iron ore and coal mining companies.

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Research paper thumbnail of What Capital has Joined Together, Let Not Marx Rent Asunder: Mark I

SSRN Electronic Journal, 2000

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Research paper thumbnail of Tax Reform and the Hostile Brothers: Some Random Thoughts for a Presentation

SSRN Electronic Journal, 2000

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Research paper thumbnail of Reason in Revolt Now Thunders to End the Age of Neoliberal Tax Cant

SSRN Electronic Journal, 2000

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Research paper thumbnail of Some Basic Thoughts on the Asian Development Model for a Conference

SSRN Electronic Journal, 2000

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Research paper thumbnail of The Asian Development Model and Mining Reforms in Indonesia

SSRN Electronic Journal, 2000

The Asian Development Model and Mining Reforms in Indonesia This aim of this paper is to give rea... more The Asian Development Model and Mining Reforms in Indonesia This aim of this paper is to give readers an introduction to the Asian Development Model and use that to examine mining reforms in Indonesia. The paper argues that there is an Asian Development Model and that the Indonesian mining reforms, in particular the requirement over time for 51 percent Indonesian ownership and the ban on the export of unprocessed resources, represent an attempt by the Indonesian state to speed up industrialisation in the country and spread more of the benefits from mining to ordinary citizens in the recently democratised and politically decentralised country. In attempting to show strength however, the Indonesian state is exposing some weakness. The impact on jobs, revenue and production has been adverse although Foreign Direct Investment has increased. This latter may be because it is foreign multinational mining companies who are better placed than local mining enterprises to build smelters. The success of industrialising mining might be at the expense of local capital. In other words state intervention does not always produce all of the desired outcomes. It is not a panacea.

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Research paper thumbnail of Neoliberalism and Tax Reform in Australia

SSRN Electronic Journal, 2000

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Research paper thumbnail of Tax Reform in Australia: A View from the Left

SSRN Electronic Journal, 2000

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Research paper thumbnail of Economic Rent and Taxation - A Lawyer's Guide

SSRN Electronic Journal, 2000

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Research paper thumbnail of Some Basic Thoughts on the Asian Development Model for a Conference

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Research paper thumbnail of Are returns received by householders from electricity generated by solar panels assessable income?

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Long service leave in Australia: an examination of the options for a national long service leave minimum standard

Bookmarks Related papers MentionsView impact

Research paper thumbnail of The Asian Development Model and Mining Reforms in Indonesia

Australasian Accounting, Business and Finance Journal, 2015

The Asian Development Model and Mining Reforms in Indonesia This aim of this paper is to give rea... more The Asian Development Model and Mining Reforms in Indonesia This aim of this paper is to give readers an introduction to the Asian Development Model and use that to examine mining reforms in Indonesia. The paper argues that there is an Asian Development Model and that the Indonesian mining reforms, in particular the requirement over time for 51 percent Indonesian ownership and the ban on the export of unprocessed resources, represent an attempt by the Indonesian state to speed up industrialisation in the country and spread more of the benefits from mining to ordinary citizens in the recently democratised and politically decentralised country. In attempting to show strength however, the Indonesian state is exposing some weakness. The impact on jobs, revenue and production has been adverse although Foreign Direct Investment has increased. This latter may be because it is foreign multinational mining companies who are better placed than local mining enterprises to build smelters. The success of industrialising mining might be at the expense of local capital. In other words state intervention does not always produce all of the desired outcomes. It is not a panacea.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Tax and the Forgotten Classes A Brief History Written in Letters of Blood and Fire

SSRN Electronic Journal, 2000

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Taxing Resource Rents in Australia - What a Capital Idea

SSRN Electronic Journal, 2000

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Tax and the Forgotten Classes - A Snapshot of History

SSRN Electronic Journal, 2000

Peasants, workers and other ordinary people have shaped our world. In this paper I look at their ... more Peasants, workers and other ordinary people have shaped our world. In this paper I look at their mass struggles over tax, often escalating into broader rebellions, revolts and revolutions against the status quo. This can start as battles within the elite, and end as solutions within the elite. Or it can be a revolt from below, which the elite co-opt or repress or which goes a step further with the lower classes overthrowing the old way of doing things and sweeping aside the impediments to a new economic system, i.e. a social revolution. In looking at the role of peasants, workers and other often forgotten people in the tax and then wider rebellions and revolutions over the last millennium we can I hope discern the long slow march of history to democracy. This is a potted history of forgotten people in the story of tax over the last millennium. There are many more examples which I hope others, inspired by my tentative steps, explore. The long slow march to political and economic democracy we see in this analysis may be side-tracked at the moment. In Australia and other countries social democracy has been the main side-tracker. Although the old mole of class struggle is not visible at the moment we can be sure it is burrowing away to claw its way to the surface, often sparked to do so by the taxes of the elite.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Tax Avoidance and the G20: Fighting the One Percent for Tax Justice and Equity

SSRN Electronic Journal, 2000

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Research paper thumbnail of The Minerals Resource Rent Tax in Australia: Labor and the Continuity of Change First Draft

SSRN Electronic Journal, 2000

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Research paper thumbnail of An Introduction to the Asian Development Model for Accountants, Lawyers and Other Ne'er Do Wells

SSRN Electronic Journal, 2000

This aim of this paper is to give readers examining emerging economies from an accounting, market... more This aim of this paper is to give readers examining emerging economies from an accounting, marketing, finance, legal or similar background an introduction to the Asian Development Model.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of The Minerals Resource Rent Tax - The Australian Labor Party and the Continuity of Change

SSRN Electronic Journal, 2000

In this this paper I look at the recent history of proposals to tax resource rents in Australia, ... more In this this paper I 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. I argue that it is this tension in the ALP, the shift in its internal balance further towards capital and the lack of class struggle, that has seen Labor preside over what the father of rent tax in Australia, Ross Garnaut, describes as a “problematic” tax.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of The Minerals Resource Rent Tax: Labor and the Continuity of Change - Very Much a First Draft

SSRN Electronic Journal, 2000

In this article I look at the recent history of proposals to tax resource rents in Australia, fro... more In this article I 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, not just in the context of bad design, but, building on the work of Bramble and Kuhn, in the context of the Australian Labour Party as a capitalist workers’ party. I argue that it is this tension in the ALP, the shift in its internal balance further towards capital and the lack of class struggle that has seen Labor preside over a flawed tax, a tax that has been described by Ross Garnaut as ‘problematic’ and which has so far raised little revenue from the economic rent of iron ore and coal mining companies.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of What Capital has Joined Together, Let Not Marx Rent Asunder: Mark I

SSRN Electronic Journal, 2000

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Tax Reform and the Hostile Brothers: Some Random Thoughts for a Presentation

SSRN Electronic Journal, 2000

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Reason in Revolt Now Thunders to End the Age of Neoliberal Tax Cant

SSRN Electronic Journal, 2000

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Some Basic Thoughts on the Asian Development Model for a Conference

SSRN Electronic Journal, 2000

Bookmarks Related papers MentionsView impact

Research paper thumbnail of The Asian Development Model and Mining Reforms in Indonesia

SSRN Electronic Journal, 2000

The Asian Development Model and Mining Reforms in Indonesia This aim of this paper is to give rea... more The Asian Development Model and Mining Reforms in Indonesia This aim of this paper is to give readers an introduction to the Asian Development Model and use that to examine mining reforms in Indonesia. The paper argues that there is an Asian Development Model and that the Indonesian mining reforms, in particular the requirement over time for 51 percent Indonesian ownership and the ban on the export of unprocessed resources, represent an attempt by the Indonesian state to speed up industrialisation in the country and spread more of the benefits from mining to ordinary citizens in the recently democratised and politically decentralised country. In attempting to show strength however, the Indonesian state is exposing some weakness. The impact on jobs, revenue and production has been adverse although Foreign Direct Investment has increased. This latter may be because it is foreign multinational mining companies who are better placed than local mining enterprises to build smelters. The success of industrialising mining might be at the expense of local capital. In other words state intervention does not always produce all of the desired outcomes. It is not a panacea.

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Neoliberalism and Tax Reform in Australia

SSRN Electronic Journal, 2000

Bookmarks Related papers MentionsView impact

Research paper thumbnail of Tax Reform in Australia: A View from the Left

SSRN Electronic Journal, 2000

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Research paper thumbnail of Economic Rent and Taxation - A Lawyer's Guide

SSRN Electronic Journal, 2000

Bookmarks Related papers MentionsView impact