Title

A critical evaluation of Australian mineral resources rent tax

Document Type

Article

Publication details

Valle de Souza, S, Dollery, BE & Kortt, MA in press, 'A critical evaluation of Australian mineral resources rent tax', International Journal of Public Administration.

Published version available from:

http://dx.doi.org/10.1080/01900692.2015.1136944

Peer Reviewed

Peer-Reviewed

Abstract

An embryonic literature exists on policy failures by the Australian Government, which has examined inter alia the Home Insulation Program, the Green Loans Program, the Building the Education Revolution, and the macroeconomic stimulus package following the global financial crisis. This article contributes to this literature by considering the introduction of the Mineral Resources Rent Tax (MRRT) and its subsequent performance in terms of revenue. We evaluate the implementation of the MRRT using theoretical insights from the policy analysis literature and attempt to draw some broader public policy “lessons”.