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

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  • Reza Mohammed Monem
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    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.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/095852099330232
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    Bibliographic Info

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

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

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    Handle: RePEc:taf:acbsfi:v:9:y:1999:i:3:p:307-323

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    Web page: http://www.tandfonline.com/RABF21

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    Related research

    Keywords: Gold Tax; Australia; Gold Mining Industry;

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

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