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    Heat, Dust, and Taxes: A Story of Tax Schemes in Australia's Outback

    Access Status
    Fulltext not available
    Authors
    Fullarton, Alexander
    Date
    2015
    Type
    Book
    
    Metadata
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    Citation
    Fullarton, A. 2015. Heat, Dust, and Taxes: A Story of Tax Schemes in Australia's Outback. Stuttgart: Ibidem-Verlag.
    ISBN
    383826715X
    URI
    http://hdl.handle.net/20.500.11937/59363
    Collection
    • Curtin Research Publications
    Abstract

    In "Heat, Dust, and Taxes", Lex Fullarton explores the taxpayer compliance behavior of blue-collar workers in the Pilbara region of Western Australia in the 1990s who participated in mass-marketed tax avoidance schemes at significantly higher rates than any other group of Australians. Fullarton considers the physical, economic, and social environment of the Pilbara region, highlighting the extremely harsh physical and social environments in which the locals live and work. He also surveys the history of tax-avoidance schemes in Australia from the 1970s to the 1990s. Incorporating firsthand interviews with miners as well as archival and statistical material, this rich and detailed study skillfully reveals the dominant motivational factors leading to the remarkable spread of tax-avoidance schemes in Australia and elsewhere.

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