Advanced Search
MyIDEAS: Login

Economic prosperity of the gold-mining industry in Australia and the consequent gold tax

Contents:

Author Info

  • Reza Mohammed Monem
Registered author(s):

    Abstract

    Income from gold mining in Australia was declared tax-exempt in 1924. This tax-exempt status was removed and tax on income from gold mining was imposed in 1988 with effect from 1 January 1991. This paper documents the political process that led to the imposition of this tax. It provides evidence that rapid prosperity of the Australian gold-mining industry in the 1980s led to increased political sensitivity and removal of the industry's tax-exempt status of nearly seven decades.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330232
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by Taylor and Francis Journals in its journal Accounting History Review.

    Volume (Year): 9 (1999)
    Issue (Month): 3 ()
    Pages: 307-323

    as in new window
    Handle: RePEc:taf:acbsfi:v:9:y:1999:i:3:p:307-323

    Contact details of provider:
    Web page: http://taylorandfrancis.metapress.com/link.asp?target=journal&id=100111

    Order Information:
    Web: http://www.tandf.co.uk/journals/subscription.asp

    Related research

    Keywords: Gold Tax; Australia; Gold Mining Industry;

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Levine, Michael E & Forrence, Jennifer L, 1990. "Regulatory Capture, Public Interest, and the Public Agenda: Toward a Synthesis," Journal of Law, Economics and Organization, Oxford University Press, vol. 6(0), pages 167-98.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Malcolm Anderson, 2000. "Accounting History Publications 1999," Accounting, Business and Financial History, Taylor and Francis Journals, vol. 10(3), pages 385-393.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:taf:acbsfi:v:9:y:1999:i:3:p:307-323

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.