Description
Book SynopsisLex 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
Trade Review"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.
