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

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 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. Biographische Informationen Dr. Lex Fullarton is a taxation practitioner in Carnarvon, Western Australia. Rezension '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 The value of this excellent book is that it involves not merely an analysis of the leading cases, but also of general attitudes towards taxation and enforcement of the law. Fullarton provides an original and excellent contribution to the literature of tax avoidance. The study remains supremely important because in 2014 the G 20 is treating tax avoidance as one of the main items on its agenda. Geoffrey Hart taught taxation at the University of Sydney. Lex Fullarton's book "Heat, Dust and Taxes: A story of tax schemes in Australia’s outback" set in the picturesque but treacherous landscape in the Outback of North-western Australia, tells the story of one of the greatest series of tax avoidance schemes in history. This book is not only an interesting read, it makes a significant contribution to our understanding of taxpayer compliance behaviour development in the highly problematic area of mass marketed tax schemes. Dr Paul Kenny, Associate Professor in Taxation Law, Flinders University, Flinders Business School