{"id":"https://openalex.org/W73657266","doi":null,"title":"Given the fact that Australia has had a \u2018Petroleum Resource Rent Tax\u2019 since 1987, why should there be any opposition to a \u2018Mineral Resource Rent Tax\u2019?","display_name":"Given the fact that Australia has had a \u2018Petroleum Resource Rent Tax\u2019 since 1987, why should there be any opposition to a \u2018Mineral Resource Rent Tax\u2019?","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W73657266","mag":"73657266"},"language":"en","primary_location":{"id":"pmh:oai:ecite.utas.edu.au:128604","doi":null,"is_oa":false,"landing_page_url":"http://ecite.utas.edu.au/128604","pdf_url":null,"source":{"id":"https://openalex.org/S4306401569","display_name":"eCite Digital Repository (University of Tasmania)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I129801699","host_organization_name":"University of Tasmania","host_organization_lineage":["https://openalex.org/I129801699"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Refereed Article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1054&context=buspapers","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5112547365","display_name":"John McLaren","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I204824540","display_name":"University of Wollongong","ror":"https://ror.org/00jtmb277","country_code":"AU","type":"education","lineage":["https://openalex.org/I204824540"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"John McLaren","raw_affiliation_strings":["University of Wollongong"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Wollongong","institution_ids":["https://openalex.org/I204824540"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5134836130","display_name":"Pierre Chabal","orcid":"https://orcid.org/0000-0002-4037-8345","observed_orcids":["https://orcid.org/0000-0002-4037-8345"]},"institutions":[{"id":"https://openalex.org/I141576021","display_name":"Universit\u00e9 Le Havre Normandie","ror":"https://ror.org/05v509s40","country_code":"FR","type":"education","lineage":["https://openalex.org/I141576021","https://openalex.org/I4210105918"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Pierre Chabal","raw_affiliation_strings":["University of Le Havre"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Le Havre","institution_ids":["https://openalex.org/I141576021"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.6825,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.8056919,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":"6","issue":"1","first_page":"20","last_page":"37"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11823","display_name":"Natural Resources and Economic Development","score":0.9369999766349792,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11823","display_name":"Natural Resources and Economic Development","score":0.9369999766349792,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.05000000074505806,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/resource-rent-tax","display_name":"resource rent tax","score":0.8460000157356262},{"id":"https://openalex.org/keywords/australia","display_name":"Australia","score":0.4429999887943268},{"id":"https://openalex.org/keywords/offshore-oil-and-gas","display_name":"offshore oil and gas","score":0.7620000243186951},{"id":"https://openalex.org/keywords/onshore-oil-and-gas","display_name":"onshore oil and gas","score":0.7329999804496765},{"id":"https://openalex.org/keywords/iron-ore","display_name":"iron ore","score":0.6399999856948853},{"id":"https://openalex.org/keywords/coal","display_name":"coal","score":0.8700000047683716},{"id":"https://openalex.org/keywords/coalbed-methane","display_name":"coalbed methane","score":0.7459999918937683},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.5580000281333923},{"id":"https://openalex.org/keywords/budget-deficit","display_name":"budget deficit","score":0.8240000009536743},{"id":"https://openalex.org/keywords/tax-burden-redistribution","display_name":"tax burden redistribution","score":0.6729999780654907},{"id":"https://openalex.org/keywords/philosophy-of-taxation","display_name":"philosophy of taxation","score":0.625},{"id":"https://openalex.org/keywords/north-sea-oil","display_name":"North Sea oil","score":0.5600000023841858}],"concepts":[{"id":"https://openalex.org/C2780668109","wikidata":"https://www.wikidata.org/wiki/Q192852","display_name":"Opposition (politics)","level":3,"score":0.631688117980957},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.586838960647583},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5581496357917786},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.48119813203811646},{"id":"https://openalex.org/C2781440851","wikidata":"https://www.wikidata.org/wiki/Q35749","display_name":"Parliament","level":3,"score":0.480448454618454},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.4589804708957672},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.4575956463813782},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.4273260235786438},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4125814735889435},{"id":"https://openalex.org/C175605778","wikidata":"https://www.wikidata.org/wiki/Q3299701","display_name":"Natural resource economics","level":1,"score":0.3688884973526001},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.27363696694374084},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.2604058086872101},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2564222812652588},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.17466363310813904},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1340654194355011},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.1130656898021698}],"mesh":[],"locations_count":7,"locations":[{"id":"pmh:oai:ecite.utas.edu.au:128604","doi":null,"is_oa":false,"landing_page_url":"http://ecite.utas.edu.au/128604","pdf_url":null,"source":{"id":"https://openalex.org/S4306401569","display_name":"eCite Digital Repository (University of Tasmania)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I129801699","host_organization_name":"University of Tasmania","host_organization_lineage":["https://openalex.org/I129801699"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Refereed Article"},{"id":"pmh:oai:ro.uow.edu.au:buspapers-1054","doi":null,"is_oa":true,"landing_page_url":"https://ro.uow.edu.au/buspapers/55","pdf_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1054&context=buspapers","source":{"id":"https://openalex.org/S4306400510","display_name":"Research Online (University of Wollongong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204824540","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/I204824540"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty of Business - Papers (Archive)","raw_type":"article"},{"id":"pmh:tle:40d735df-4c7f-a511-a41c-39deb513cff6:1f071524-0ffb-45dd-b0fd-e2ac8222ffc2:1","doi":null,"is_oa":false,"landing_page_url":"http://www.canberra.edu.au/researchrepository/items/40d735df-4c7f-a511-a41c-39deb513cff6/1/","pdf_url":null,"source":{"id":"https://openalex.org/S7407050591","display_name":"University of Canberra Research Portal","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I188329596","host_organization_name":"University of Canberra","host_organization_lineage":["https://openalex.org/I188329596"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Journal Article"},{"id":"pmh:oai:HAL:hal-05602417v1","doi":null,"is_oa":false,"landing_page_url":"https://hal.science/hal-05602417v1","pdf_url":null,"source":{"id":"https://openalex.org/S4306402512","display_name":"HAL","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405252976","host_organization_name":"Centre pour la Communication Scientifique Directe","host_organization_lineage":["https://openalex.org/I4405252976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of the Australian Tax Teachers Association, 2011, 6 (1), pp.20-37","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:figshare.com:article/22972181","doi":null,"is_oa":false,"landing_page_url":"https://figshare.com/articles/journal_contribution/Given_the_fact_that_Australia_has_had_a_Petroleum_Resource_Rent_Tax_since_1987_why_should_there_be_any_opposition_to_a_Mineral_Resource_Rent_Tax_/22972181","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Text"},{"id":"pmh:oai:figshare.com:article/27715278","doi":null,"is_oa":false,"landing_page_url":"https://figshare.com/articles/journal_contribution/Given_the_fact_that_Australia_has_had_a_Petroleum_Resource_Rent_Tax_since_1987_why_should_there_be_any_opposition_to_a_Mineral_Resource_Rent_Tax_/27715278","pdf_url":null,"source":{"id":"https://openalex.org/S4377196282","display_name":"Figshare","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210132348","host_organization_name":"Figshare (United Kingdom)","host_organization_lineage":["https://openalex.org/I4210132348"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Text"},{"id":"mag:73657266","doi":null,"is_oa":false,"landing_page_url":"http://ecite.utas.edu.au/128604","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:ro.uow.edu.au:buspapers-1054","doi":null,"is_oa":true,"landing_page_url":"https://ro.uow.edu.au/buspapers/55","pdf_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=1054&context=buspapers","source":{"id":"https://openalex.org/S4306400510","display_name":"Research Online (University of Wollongong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204824540","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/I204824540"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty of Business - Papers (Archive)","raw_type":"article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W73657266.pdf","grobid_xml":"https://content.openalex.org/works/W73657266.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1500243512","https://openalex.org/W2733979358","https://openalex.org/W4390295401","https://openalex.org/W4390293559","https://openalex.org/W4390294593","https://openalex.org/W4390295376","https://openalex.org/W1493798856","https://openalex.org/W7111371208","https://openalex.org/W4311241461","https://openalex.org/W7133373325"],"abstract_inverted_index":{"The":[0,126,239],"Australian":[1,67],"Government":[2],"introduced":[3,46,120],"a":[4,28,47,79,109,148,161,191,224,232,258,265],"resource":[5,58],"rent":[6,59,110,274],"tax":[7,60,111,172],"on":[8,38,123],"offshore":[9],"oil":[10,101,209],"and":[11,16,33,91,102,141,167,200,255],"gas":[12,92,103],"deposits":[13],"in":[14,21,30,234,267,279],"1987":[15],"sincethen":[17],"it":[18,43],"has":[19,129,147,187],"raised":[20,217],"excess":[22],"of":[23,50,55,71,78,171,193,231,260,264,286],"an":[24],"additional":[25],"$1":[26],"billion":[27],"year":[29],"revenue":[31,204],"over":[32,236],"above":[34],"the":[35,41,53,56,66,69,76,113,157,169,175,197,215,228,261,271,284,287],"normal":[36],"companytax":[37],"income.":[39],"At":[40],"time":[42],"was":[44,118],"being":[45,154,160],"great":[48],"deal":[49],"controversy":[51],"followed":[52],"proposedintroduction":[54],"petroleum":[57],"(PRRT).":[61],"On":[62],"2":[63],"November":[64],"2011,":[65],"governmentintroduced":[68],"raft":[70],"bills":[72],"into":[73,121],"Parliament":[74,122],"for":[75,250],"imposition":[77],"Mineral":[80],"Resource":[81,184],"Rent":[82,185],"Tax":[83],"(MRRT)":[84],"onprofit":[85],"generated":[86],"from":[87,93,96,134,205],"iron":[88],"ore,":[89],"coal":[90,94],"seams":[95],"1":[97],"July":[98],"2012.":[99],"Onshore":[100],"depositswill":[104],"now":[105],"be":[106],"subject":[107],"to":[108,163,202,223],"under":[112],"new":[114,288],"PRRT":[115,233,266],"regime":[116],"that":[117,244,256,283],"also":[119,242],"2November":[124],"2011.":[125],"proposed":[127,225],"MRRT":[128,152,226,289],"been":[130,188,277],"met":[131],"with":[132,270],"criticism":[133,285],"certain":[135],"mining":[136],"companies,":[137],"theOpposition":[138],"parliamentary":[139],"parties":[140],"noted":[142],"economists.":[143],"However,":[144],"Australia":[145,268],"currently":[146],"budget":[149],"deficit":[150],"anda":[151],"is":[153,220],"viewed":[155],"by":[156,173,190],"government":[158,165],"as":[159,196,257],"solution":[162],"repaying":[164],"debt":[166],"toredistribute":[168],"burden":[170],"reducing":[174],"rate":[176],"at":[177],"which":[178],"companies":[179],"pay":[180],"income":[181],"tax.":[182],"A":[183],"Tax(RRT)":[186],"used":[189],"number":[192],"countries":[194],"such":[195],"United":[198],"Kingdom":[199],"Norway":[201],"increasegovernment":[203],"their":[206],"'North":[207],"Sea'":[208],"reserves.":[210],"This":[211],"paper":[212,240],"will":[213,241],"address":[214],"question":[216],"above:namely,":[218],"why":[219],"there":[221,245],"opposition":[222],"given":[227],"continued":[229,262],"existence":[230,263],"Australiafor":[235],"14":[237],"years?":[238],"contend":[243],"are":[246],"sound":[247],"philosophical":[248],"reasons":[249],"having":[251],"this":[252],"formof":[253],"taxation":[254],"result":[259],"together":[269],"fact":[272],"thatresource":[273],"taxes":[275],"have":[276],"adopted":[278],"many":[280],"other":[281],"countries,":[282],"isunwarranted.":[290]},"counts_by_year":[{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2016-06-24T00:00:00"}