John R Passant - Academia.edu (original) (raw)
Papers by John R Passant
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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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SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
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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SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
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
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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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
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
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
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
Bookmarks Related papers MentionsView impact
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
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
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
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
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
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
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
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
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
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact
SSRN Electronic Journal, 2000
Bookmarks Related papers MentionsView impact