Australian Miners and the Resource Super Profit Tax
商品編號：9B12M042
出版日期：2012/09/05
再版日期：
商品來源：
商品主題：General Management/Strategy; International Business
商品類型：Case (Pub Mat)
涵蓋議題：Non-market Strategy;Public Sector;Business Policy;Public Relations;Mining;Tax;Australia
難易度：5 - MBA/Postgraduate
內容長度：16 頁
地域：Australia
產業：Mining; Quarrying; and Oil and Gas Extraction
事件年度：2010
This case presents a means by which students can explore how government policy is influenced by the actions of stakeholders in an economy: firms, taxpayers, voters, unions, and other organizations. It highlights how policy-making can be a process endogenous to the interests and influence of the private sector, and not an exogenous one, even in domains that are the power reserve of public policy makers.
In 2010, the ruling party in Australia has devised a new tax, the Resource Super Profit Tax (RSPT). This tax has been devised to enable national and state governments to benefit from the boom in the mining industry by expropriating a greater portion of the industry’s earnings. The RSPT has been prepared without any input from major mining companies in Australia, and if implemented would represent a substantial increase in their tax payable. The case is presented from the perspective of the CEO of BHP Billiton, one of the largest mining companies in Australia. The situation considers what, if any, action can be taken to combat a tax that has already been devised by the government and is about to be implemented. Successful analysis of the case involves an evaluation of all stakeholders in the Australian economy that will be influenced by the imposition of the RSPT. After this is done, a strategy needs to be devised that will influence the government to withdraw a tax to which it has already demonstrated a firm commitment.
教學手冊：Australian Miners and the Resource Super Profit Tax - Teaching Note
補充材料：