LEADER 03695nam 2200589 450 001 9910459675703321 005 20200520144314.0 010 $a3-8382-0705-X 035 $a(CKB)3710000000363302 035 $a(EBL)1977193 035 $a(OCoLC)905348773 035 $a(SSID)ssj0001469067 035 $a(PQKBManifestationID)11824903 035 $a(PQKBTitleCode)TC0001469067 035 $a(PQKBWorkID)11528237 035 $a(PQKB)11235113 035 $a(MiAaPQ)EBC1977193 035 $a(MiAaPQ)EBC5782758 035 $a(Au-PeEL)EBL1977193 035 $a(CaPaEBR)ebr11025152 035 $a(CaONFJC)MIL800374 035 $a(EXLCZ)993710000000363302 100 $a20150311h20152015 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aHeat, dust, and taxes $ea story of tax schemes in Australia's outback /$fLex Fullarton 210 1$aStuttgart, Germany :$cibidem-Verlag,$d2015. 210 4$dİ2015 215 $a1 online resource (257 p.) 300 $aDescription based upon print version of record. 311 $a3-8382-0715-7 311 $a3-8382-6715-X 320 $aIncludes bibliographical references. 327 $a""ACKNOWLEDGEMENTS""; ""TABLE OF CONTENTS""; ""LIST OF FIGURES""; ""LIST OF TABLES""; ""ABBREVIATIONS""; ""1. CHAPTER ONE: INTRODUCTION""; ""1.1. The Pilbara: landscape and climate""; ""1.2. The Pilbara's socio-economic and working environments""; ""1.3. The Pilbara: political environment""; ""1.4. The research""; ""2. CHAPTER TWO: TAX EVASION, TAX AVOIDANCE AND TAX PLANNING IN AUSTRALIA""; ""2.1. Tax evasion, tax avoidance and tax planning""; ""2.2. The recent history of tax avoidance schemes in Australia""; ""2.3. The 'bottom of the harbour' schemes of the 1970s"" 327 $a""2.4. Tax reducing activities of the 1980s""""2.5. Mass-marketed tax avoidance schemes of the 1990s""; ""2.6. Summary""; ""3. CHAPTER THREE: INFLUENCES ON TAXPAYER COMPLIANCE""; ""3.1. Overview""; ""3.2. Demographic factors""; ""3.3. Socio-psychological factors""; ""3.4. Economic factors""; ""3.5. Legal and administrative factors""; ""3.6. Summary: The research gap""; ""4. CHAPTER FOUR: RESEARCH ANALYSIS AND OUTCOMES""; ""4.1. Introduction""; ""4.2. Supply-driven factors""; ""4.3. Demand-driven factors""; ""4.4. Summary"" 327 $a""5. CHAPTER FIVE: REVIEW, ACADEMIC CONTRIBUTION AND SUGGESTED AREAS FOR FURTHER RESEARCH""""5.1. Introduction""; ""5.2. Review""; ""5.3. Contribution to the literature""; ""5.4. Research limitations""; ""5.5. Suggestions for further research""; ""5.6. Conclusion""; ""APPENDICES""; ""Appendix 'A'""; ""Appendix 'B'""; ""Appendix 'C'""; ""BIBLIOGRAPHY"" 330 $aIn '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 Australian taxpayers.Investigating the motivational factors which might have caused that and providing a broad background and context, Fullarton considers the physical, economic, and social environments of the Pilbara region, highlighting the extremely harsh physical and social environments in which the locals live and work. 606 $aTax evasion$zAustralia$zWestern Australia 608 $aElectronic books. 615 0$aTax evasion 676 $a345.9410233 700 $aFullarton$b Lex$0970018 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910459675703321 996 $aHeat, dust, and taxes$92204918 997 $aUNINA LEADER 05043nam 2200517 450 001 9910297055203321 005 20170817192720.0 010 $a3-8452-4278-7 035 $a(CKB)2560000000153052 035 $a(EBL)1595756 035 $a(MiAaPQ)EBC1595756 035 $a(WaSeSS)IndRDA00120679 035 $a(EXLCZ)992560000000153052 100 $a20200607d2013 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 00$aClimate change$hVolume I$iLegal responses and global responsibility $einternational law and global governance /$fOliver C. Ruppel, Christian Roschmann, Katharina Ruppel-Schlichting (editors) 205 $aFirst edition. 210 1$aBaden-Baden, Germany :$cNomos Verlagsgesellschaft mbH,$d2013. 215 $a1 online resource (1017 p.) 300 $aDescription based upon print version of record. 311 $a3-8329-7797-X 320 $aIncludes bibliographical references at the end of each chapters. 327 $aFOREWORD; PREFACE; ACKNOWLEDGEMENTS; THE EDITORS; THE CONTRIBUTORS; PART I: INTERNATIONAL CLIMATE CHANGE LAW - A NEW LEGAL DISCIPLINE?; 1 Intersections of Law and Cooperative Global Climate Governance - Challenges in the Anthropocene; 2 Whose Climate, which Ethics? On the Foundations of Climate Change Law ; 3 Legal Strategies to Come to Grips with Climate Change ; 4 Climate Change Law: Objectives, Instruments and Structures of a New Area of Law; PART II: CLIMATE CHANGE AND HUMAN RIGHTS; 5 Climate Change and Human Rights ; 6 Economic, Social and Cultural Rights and Climate Change 327 $a7 Climate Change Adaptation and Human Rights: An Equitable View8 Climate Change and Human Rights: What Follows for Corporate Human Rights Responsibility? ; 9 Climate Change and Gender Justice: International Policy and Legal Responses ; 10 Climate Change and Children's Rights: An International Law Perspective ; PART III: CLIMATE CHANGE, TRADE, INVESTMENT AND REGIONAL INTEGRATION; 11 Climate, Trade and Investment Law in the Global Green Economy; 12 Two Stories about EU Climate Change Law and Policy; 13 The Emissions Trading System in the Context of Climate Change: China's Response 327 $a14 Climate Change, Human Security and Regional Integration: The Example of the Southern African Development CommunityPART IV: CLIMATE CHANGE, THE LAW OF THE SEA AND SEA-LEVEL RISE; 15 Climate Change Challenges and the Law of the Sea Responses ; 16 Holding Back the Waves? Sea-level Rise and Maritime Claims; 17 Disappearing States: Harnessing International Law to Preserve Cultures and Society ; 18 Climate Change and Small Island Claims in the Pacific ; PART V: JUDICIAL REVIEW AND INTERNATIONAL CLIMATE CHANGE LITIGATION 327 $a19 Some Perspectives on Global Governance, Judicial Review and Climate Change 20 Climate Change, Global Governance and International Criminal Justice ; 21 Climate Change Litigation: A Global Tendency ; 22 International Climate Change Cases ; 23 Public Interest Litigation and Climate Change - An Example from Kenya ; 24 Injunctions against Climate Change? ; 25 Climate Change and Liability: An Overview of Legal Issues ; PART VI: INTERNATIONAL CLIMATE CHANGE LAW AND CROSSCUTTING ISSUES; 26 Limitations of Risk Law 327 $a27 International Climate Law and Mining Regulation - Perspectives from Developing Countries 28 Legal and Regulatory Aspects of Carbon Capture and Storage: A Developed and Developing Country Perspective ; 29 Climate Change Mitigation and Adaptation: What is the Role of Intellectual Property and Traditional Knowledge? ; 30 Climate Engineering and International Law: Final Exit or the End of Humanity?; Annex Contents Volume II Climate Change: International Law and Global Governance Volume II: Policy, Diplomacy and Governance in a Changing Environment 330 $aThis two volume study systematically addresses both international climate change law and global climate change governance. It deals with international law and the multiple regulatory regimes which reflect fragmentation in the absence of a universal climate change regime. International climate change law, global climate governance, and diplomacy are interrelated and extremely complex, and each volume explores these areas from a variety of doctrinal, transdisciplinary, and thematic perspectives. *** Volume I [ISBN 978 3 8329 7797 9] assesses the most pressing impacts of climate change on various 606 $aClimatic changes$xLaw and legislation 606 $aClimate change mitigation$xInternational cooperation 615 0$aClimatic changes$xLaw and legislation. 615 0$aClimate change mitigation$xInternational cooperation. 676 $a344.04633 702 $aRuppel$b Oliver Christian$f1969- 702 $aRoschmann$b Christian 702 $aRuppel-Schlichting$b Katharina 801 0$bWaSeSS 801 1$bWaSeSS 906 $aBOOK 912 $a9910297055203321 996 $aClimate change$9250420 997 $aUNINA