Hot off the presses, my article in the Journal of the Australasian Tax Teachers Association on Neoliberalism in Australia and the Henry Tax Review.
‘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.’
Here is the link to my article, standing alone.
Here is the link to the full journal with all 8 articles. Mine starts at page 117.
