Tea Party imitators? The campaign against the carbon tax,the media and a new uncivil politics

The Gillard government's decision to reverse an election promise to not introduce a carbon tax prompted protest rallies around Australia during 2011–12. Beneath the hyperbole of critics who dismissed these protests as imitating US Tea Party extremism lies an intriguing possibility: that these are each examples of a new form of right-wing political expression enabled by structural changes in the media. This article considers the nature of the anti-carbon tax ‘people's revolt’ and its resemblance to the Tea Party. Both are a hybrid mix of top-down control and bottom-up grassroots populism whose emergence ‘outrage media’ facilitated. In a manner that echoes the support Fox News gave Tea Partiers, talkback radio in Sydney appears to have played a particular role shaping the identity, agenda and uncivil tone of the campaign against the carbon tax.

吉拉德政府决定背弃不征碳税的竞选承诺,在2011-12年引发了全澳大利亚的抗议示威。批评者将示威斥为对美国茶党极端主义的模仿。批评者夸张言辞的背后却是一种有趣的可能：此乃媒体结构变化所造成的、右翼政治表达的新形式。本文思考了反碳税“人民反叛”的性质,以及它与茶党的相似性。二者都是自上而下控制与自下而上草根民粹的混合,“愤怒的媒体”有利于它们的出现。就像狐狸新闻声援茶党那样,悉尼的对讲电台似乎在塑造反碳税运动的身份、议题以及粗暴的口吻方面发挥了特殊的作用。     

From the State to the Shareholder: Rent and the Production of Shareholder Value in Real Estate

Following the 2008 global financial crisis, the use of real estate tax credits to generate shareholder value for investors increased significantly. While tax credits are lauded as crucial to the delivery of social goods like affordable housing, the multiplier effects they supposedly generate fail to account for the hollowing out of the state that occurs as public funds are transferred to shareholders. Through a detailed case study of the historic tax credit industry in the United States, this research shows how many of the banks and financial institutions investing in tax credits have come to rely on overly engineered forms of landownership, deeply discounted credit pricing, and a wave of stock buybacks to boost their corporate profitability. This paper therefore develops a theoretical framework to understand taxation as a financialised accumulation strategy where the state serves as an important—if not problematic—source of real estate profit.     

Papa et pecunia: Innocent III’s combination of reform and fiscal policy to finance crusades

This article examines the fiscal policies of Pope Innocent III throughout his pontificate, culminating in the canons of the Fourth Lateran Council. The aim of this analysis is to illustrate that not only was Innocent more fiscally minded than his predecessors, but that he also attempted to utilize fiscal policy as a tool for facilitating the crusade movement. Innocent adapted the fiscal tools of his predecessors while inventing several of his own. These tools included streamlined census-taking, income taxation, crusader vow redemptions/commutations, expanding crusade indulgences, the collection of alms, trade embargoes, clerical reform and more. These tools were designed to aid crusade endeavours, either directly or indirectly, and through crusading achieve the salvation of Christian souls.     

The press and issue framing in the Australian mining tax debate

Using supervised learning techniques to code newspaper articles on the Minerals Resource Rent Tax (originally known as the Resources Super Profits Tax), this article analyses sources of partiality and emphasis in media coverage of the issue. It shows that opponents were more successful in airing their views in the opening stages of the debate, but the government's re-branding led to more favourable media coverage. There was a regional bias, however, with newspapers in states dominated by mining interests more critical than newspapers from other states. The only truly national newspaper (the Australian) was notable for having fewer ‘neutral’ articles, with a relatively high number of both negative and positive articles. The Australian Financial Review, meanwhile, had a greater number of neutral articles. Framing remained homogenous over time though variable across publications.

本文使用指导学习技术,对有关矿产资源租借税的报刊文章进行编码,分析了媒体就此话题的报道其中中立性和重点性的根源。研究显示,反对者在辩论的开始阶段成功地传播他们的观点。不过,政府的再推广也达到了有利的媒体宣传效果。当然,会有地区偏差,矿业利益集团控制的州,那里的报纸会比其他州更持批判立场。唯一名副其实的全国性大报登载的“中性”文章明显要少,负面和正面的文章都比较多,而《澳大利亚财经评论》倒是刊登了较多的中性文章。总之,格局一直比较单一,但具体到出版物则有参差。     

论明治宪法中议会预算审议权的形成

1889年的明治宪法是一部以天皇大权为中心的专制宪法,议会的权限有限,但是由于它被赋予了重要的预算审议权等财政权限,促使战前日本天皇制的政治体制中竞产生了政党政治。那么,宪法的缔造者——伊藤博文为什么会把这么重要的权力赋予议会？有学者认为,伊藤博文等人对“宪政及各类政体的精神”有着“深刻的理解”是重要原因。而本文则通过对近世以来日本地方上存在的租税协议惯行、明治维新后地方民会和府县会的预算审议权以及宪法发布前政府及民党的宪法草案内容等进行分析,认为议会拥有预算审议权等财政权限已是当时普遍的基本的认识,具有广泛的社会基础,伊藤博文不可能逆社会潮流而动也是重要的原因之一。     

Peking under the allies

The paper describes the notable geographical features found in the day‐trip travel pattern of a sample of car‐owning respondents in East Central Scotland. The patterns are also used to infer the relative attractiveness to day‐trippers of thirty zones in the study area, and provide evidence of various deterrents to travel in addition to simple road distance.     

中国税制改革50年

新中国成立 50年来 ,税制改革经历了新中国税制建立和巩固、曲折发展、税制建设得到全面加强及税制改革不断前进三个时期。我国的税收制度先后进行了五次重大的改革 ,已经初步建立了适应社会主义市场经济体制需要的税制框架 ,强化了税收的聚财功能和宏观调控功能 ,从而标志着中国的税制建设进入了一个新的发展阶段。 50年来税制改革的基本经验特别值得认真总结和借鉴。     

甲午之后清政府对外出租土地的价税政策及特点

甲午战争之后,外商在华的租地方式主要有永租和年租两种．其中年租是最为广泛的一种方式。租价和地价的确定方式多种多样,清政府向外商征收的地价、地税的显特点是：地价较低,而且开埠愈晚租价愈低;租期愈长,租价愈优;地税一般相当于或高于华界．有时甚至还低于华界。当时这种优价优税政策,是晚清土地出租政策的一次飞跃,是清统治主动推动明制度,“变成资产”的有益尝试。     

A Britain that everyone is proud to call home? The bedroom tax,political rhetoric and home unmaking in U.K. housing policy

This paper explores the prominence of rhetorics of home in UK politics. Through the analysis of key prime ministerial speeches, I trace the lineage of home in political rhetoric, paying particular attention to the ways in which the imaginary of the homespace has been moralised through tenure type. The paper examines the ways in which both of the country’s major political parties have utilised rhetoric that places homeliness and homemaking at the centre of citizenship construction and nation-building, whilst simultaneously introducing housing policies that contribute to class-based acts of home unmaking. The final section of the paper examines the case study of the bedroom tax as an example of the power and influence of rhetorics of home. I draw on interviews with social tenants affected by the policy to highlight some of the consequences of the moralisation of the home, and the everyday impacts of home unmaking policies. Conceptually, the paper makes a dual contribution to social and cultural geographies. Firstly, I highlight the need for a stronger dialogue between critical geographies of home and geographies of housing literature. Secondly, the paper utilises home unmaking as an integral, and yet relatively underexplored, means of extending critical geographies of home literature.     

Defending harmful tax practices: mining companies’ responses to the Australian Senate Inquiry into tax avoidance

This article examines the Australian Senate’s 2015–2017 inquiry into corporate tax avoidance to illuminate the tax strategies used by the multinational corporations (MNCs) most targeted by tax justice campaigners, versus those of particular relevance in an Australian context: mining companies. Using documentary analysis, we examine how these companies discursively defended their tax avoidance strategies. Despite differences in the context in which the issue of tax minimisation has risen to prominence, we show that in Australia, MNCs’ legitimacy in paying lower levels of tax has been challenged in a similar manner to that of MNCs in other industry sectors that were held responsible for post-global financial crisis austerity measures in states like the US and UK. This suggests that history and context matter not in and of themselves, but for the impact they have on the discursive power of the actors involved, depending on the visibility and salience of the issue associated with them.