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Some Basic Marxist Concepts to Help Understand Income Tax

Passant, John

Description

The paper introduces readers to some basic Marxist concepts to give us the building blocks for an alternative understanding of tax and perhaps even to inspire some to use these concepts and ideas in their future research. It argues that the tax system reflects the phenomena of wealth and income and that there is a deeper reality obscured and ignored by the income tax system as an outcrop of a capitalist system which does the same. This deeper reality is that capital exploits workers and that...[Show more]

dc.contributor.authorPassant, John
dc.date.accessioned2015-12-07T22:49:13Z
dc.identifier.issn1836-0955
dc.identifier.urihttp://hdl.handle.net/1885/26660
dc.description.abstractThe paper introduces readers to some basic Marxist concepts to give us the building blocks for an alternative understanding of tax and perhaps even to inspire some to use these concepts and ideas in their future research. It argues that the tax system reflects the phenomena of wealth and income and that there is a deeper reality obscured and ignored by the income tax system as an outcrop of a capitalist system which does the same. This deeper reality is that capital exploits workers and that profit, rent, interest and the like are the money form of the unpaid labour of workers, what Marx called surplus value. Tax is a deduction from that surplus value.
dc.publisherElias Clark Group
dc.sourceThe Journal Jurisprudence
dc.source.urihttp://www.jurisprudence.com.au/back.htm
dc.titleSome Basic Marxist Concepts to Help Understand Income Tax
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolume27
dc.date.issued2015
local.identifier.absfor180122 - Legal Theory, Jurisprudence and Legal Interpretation
local.identifier.absfor160699 - Political Science not elsewhere classified
local.identifier.ariespublicationu3974019xPUB46
local.type.statusPublished Version
local.contributor.affiliationPassant, John, College of Arts and Social Sciences, ANU
local.description.embargo2037-12-31
local.bibliographicCitation.startpage263
local.bibliographicCitation.lastpage312
local.identifier.absseo949999 - Law, Politics and Community Services not elsewhere classified
dc.date.updated2015-12-07T12:06:46Z
CollectionsANU Research Publications

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