Heat, Dust, and Taxes - A Story of Tax Schemes in Australia`s Outback

Lex Fullarton explores the taxpayer compliance behavior of blue-collar workers in the Pilbara region of Western Australia, who participated in mass-marketed tax avoidance schemes in the 1990s 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.

Lex Fullarton exploreaza comportamentul de respectare a contribuabililor de catre lucratorii cu guler albastru din regiunea Pilbara din Australia de Vest, care au participat la schemele de evaziune fiscala comercializate in masa in anii 1990, la rate semnificativ mai mari decat orice alt grup de australieni. si mediul social al regiunii Pilbara, subliniind mediile fizice si sociale extrem de dure in care locuiesc si lucreaza localnicii.