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100   $a20260102d2015      uy         0
101 0 $aeng
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181   $ctxt
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200 10$aHeat, Dust, and Taxes$eA Story of Tax Schemes in Australia?s Outback$fLex Fullarton
205   $a1st ed.
210   $aHannover$cibidem$d2015
215   $a1 online resource (257 p.)
300   $aDescription based upon print version of record.
311 08$a9783838207155 
311 08$a3838207157 
311 08$a9783838267159 
311 08$a383826715X 
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.  He examines the history of tax avoidance schemes in Australia from the 1970s to the 1990s to illustrate the development of mass-marketed tax avoidance schemes. Drawing on first-hand interviews with the 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.
330 1 $a`Heat, Dust, and Taxes` is a fascinating insight into the world of the tax profession and its shameless exploitation of vulnerable, unsophisticated, and naive high income earning West Australian miners in the 1990s. A must-read for anyone interested in tax behaviour and compliance.-Prof. Robert Deutsch, University of New South Wales
606   $astudy
606   $aWestern Australia
606   $acontext
606   $asociology
606   $ascheme
606   $ahistory
606   $abackground
606   $aAustralia
606   $atax avoidance
606   $amotivational factor
606   $aminer
606   $aPilbara
606   $asocial environment
606   $aeconomic environment
606   $ataxpayer compliance
606   $ablue-collar worker
615  4$astudy
615  4$aWestern Australia
615  4$acontext
615  4$asociology
615  4$ascheme
615  4$ahistory
615  4$abackground
615  4$aAustralia
615  4$atax avoidance
615  4$amotivational factor
615  4$aminer
615  4$aPilbara
615  4$asocial environment
615  4$aeconomic environment
615  4$ataxpayer compliance
615  4$ablue-collar worker
676   $a345.9410233
700   $aFullarton$b Lex$4aut$01637998
801  0$bMiAaPQ
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906   $aBOOK
912   $a9910975419903321
996   $aHeat, dust, and taxes$93980138
997   $aUNINA