| TABLE OF CONTENTS | 第6-8页 |
| ABBREVIATIONS AND ACRONYMS | 第8-9页 |
| LIST OF TABLES AND FIGURES | 第9-10页 |
| 摘要 | 第10-11页 |
| Abstract | 第11-12页 |
| Chapter 1 Introduction | 第13-18页 |
| 1.1 Introducing the Issue | 第13-14页 |
| 1.2 Literature Review | 第14-16页 |
| 1.3 Objectives of the Study | 第16-17页 |
| 1.4 Methodology | 第17-18页 |
| Chapter 2 Tax Reform Issues | 第18-23页 |
| 2.1 Principles of Taxation in Australian Mining Sector | 第18-19页 |
| 2.2 The Stakeholder Theory | 第19-20页 |
| 2.3 The Theory of Business Power | 第20-23页 |
| Chapter 3 Origins of Mineral Tax Policy Reform in Australia | 第23-32页 |
| 3.1 Mineral Tax Policy in Australia prior to 2012 | 第23-27页 |
| 3.1.1 Reviewing the Royalty Regime | 第23-25页 |
| 3.1.2 Petroleum Resource Rent Tax (PRRT) | 第25-27页 |
| 3.2 Reform Initiatives of the Australian Government | 第27-32页 |
| 3.2.1 Global Financial Crisis | 第27-28页 |
| 3.2.2 Domestic Needs | 第28-32页 |
| Chapter 4 Australia's Mineral Tax Reform Course | 第32-52页 |
| 4.1 The Resource Super Profits Tax Proposal | 第32-34页 |
| 4.2 Debates and Negotiations | 第34-47页 |
| 4.2.1 Arguments for the RSPT Proposal | 第34-41页 |
| 4.2.1.1 Economic Efficiency | 第34-37页 |
| 4.2.1.2 Foreign Ownership of Australian Mining Industry | 第37-39页 |
| 4.2.1.3 The Goal of Sustainable Economy | 第39-40页 |
| 4.2.1.4 Global Tendency | 第40-41页 |
| 4.2.2 Opposition from Mining Industry | 第41-47页 |
| 4.2.2.1 Understatement on the Tax Contribution from Mining Sector | 第41-43页 |
| 4.2.2.2 Risks and Investment | 第43-45页 |
| 4.2.2.3 International Comparison of Mineral Tax Burden | 第45-47页 |
| 4.3 Media Campaign | 第47-50页 |
| 4.4 Political Reshuffle in Australia | 第50-52页 |
| Chapter 5 The Failure of RSPT and its Lessons | 第52-60页 |
| 5.1 Unsuccessful Strategic Communication with Stakeholders | 第52-56页 |
| 5.2 The Factor of Election | 第56-58页 |
| 5.3 The Specialty of Mineral Tax Reform | 第58-60页 |
| Chapter 6 The Operation and Uncertainty of MRRT | 第60-65页 |
| 6.1 Mineral Resources Rent Tax(MRRT)by Gillard Government | 第60-62页 |
| 6.2 Extension of Petroleum Resources Rent Tax(PRRT) | 第62页 |
| 6.3 The Implementation of MRRT and its repeal by Abbott Government | 第62-65页 |
| Chapter 7 Conclusion | 第65-68页 |
| BIBLIOGRAPHY | 第68-78页 |
| ACKNOWLEDGEMENTS | 第78页 |
