Tax Reform in Australia: A View from the Left

112 Pages Posted: 4 Jun 2012

See all articles by John Passant

John Passant

Australian National University (ANU), College of Arts and Social Sciences, School of Politics & International Relations, Students

Date Written: May 16, 2012

Abstract

In this paper I use Marxist analysis to examine certain aspects of tax in Australia as a way to help understand the meaning or essence of tax reform. I argue that because of stagnant or declining profit rates globally progressive tax reform today can only be built through and on the back of class struggle. The struggles in the Arab world, Europe and the outbreak of demonstrations and sit-ins that was the Occupy movement globally show the possibilities of struggle to improve our lives here and now and give a glimpse of a new word. The lack of sustained class struggle in Australia over the last 3 decades is a negative proof of the argument. Without class struggle over that period what we have seen in Australia is a neoliberalisation of tax policy and growing tax inequality as part of a wider embrace of neoliberalism and a shift in wealth from labour to capital. Class struggle could reverse that trend. Demands for a progressive tax system and its implementation can and will flow from basic struggle on the shopfloor and in the offices for real wage increases and job justice. Tax justice follows on from and will flow from winning job justice.

Keywords: tax, tax reform, Australia, Marxism

JEL Classification: H20

Suggested Citation

Passant, John, Tax Reform in Australia: A View from the Left (May 16, 2012). Available at SSRN: https://ssrn.com/abstract=2076934 or http://dx.doi.org/10.2139/ssrn.2076934

John Passant (Contact Author)

Australian National University (ANU), College of Arts and Social Sciences, School of Politics & International Relations, Students ( email )

Canberra
Australia
0422 984 334 (Phone)

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