A basic guide to taxing economic rent in Australia
Description
Taxing economic rent is one key element in tax reform in Australia and sets possible directions for the future. This paper introduces readers to the ideas of Adam Smith and David Ricardo and others on rent to aid understanding of the debates about economic rent today. The discussion also includes the Petroleum Resource Rent Tax, the Australia�s Future Tax System Report and the Minerals Resource Rent Tax. The thinking of Smith and Ricardo was that rent was unearned gain. It is unearned...[Show more]
Collections | ANU Research Publications |
---|---|
Date published: | 2013 |
Type: | Journal article |
URI: | http://hdl.handle.net/1885/56457 |
Source: | Canberra Law Review |
Download
Items in Open Research are protected by copyright, with all rights reserved, unless otherwise indicated.
Updated: 19 May 2020/ Responsible Officer: University Librarian/ Page Contact: Library Systems & Web Coordinator