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Technologies of the self' and some Contradictions of the Enabling State: The Case of Tax Effective Schemes in Australia

Australian National University. Regulatory Institutions Network; Hobson, Kersty

Description

The role of the state has been reshaped in recent years by substantive economic and political internationalisation processes, making it replete with inherent contradictions or tensions. The aim of this paper is to consider, if this is the case, are these tensions visible ‘on the ground’ and if so, how do they affect citizens? The story of ‘tax effective schemes’ in Australia provides a pertinent example. Here, approximately 40 000 individuals made tax-related investments in the mid-1990s,...[Show more]

dc.contributor.authorAustralian National University. Regulatory Institutions Network
dc.contributor.authorHobson, Kersty
dc.date.accessioned2019-02-13T01:00:20Z
dc.date.available2019-02-13T01:00:20Z
dc.date.createdMar-04
dc.identifier.isbn0-9756819-2-3 (online)
dc.identifier.urihttp://hdl.handle.net/1885/155671
dc.description.abstractThe role of the state has been reshaped in recent years by substantive economic and political internationalisation processes, making it replete with inherent contradictions or tensions. The aim of this paper is to consider, if this is the case, are these tensions visible ‘on the ground’ and if so, how do they affect citizens? The story of ‘tax effective schemes’ in Australia provides a pertinent example. Here, approximately 40 000 individuals made tax-related investments in the mid-1990s, which were subsequently ruled to contravene tax law. Affected investors have responded by arguing they were trying to do as the Coalition government has increasingly requested - provision their family’s future economic security. Yet, inherent systemic tensions made carrying out this task within the bounds of the law problematic. For one the system of tax administration in Australia - here discussed through the Foucauldian concept of technology of the self’ – requires individuals to be wholly responsible for practices and knowledge over which they have little control or access. As a result, many investors who aimed to heed the self-provisioning call are now facing bankruptcy and the state response has been to call for more regulation to be introduced into the market place, thus perpetuating and intensifying the already present tensions.
dc.format.extent29 pages
dc.format.mimetypeapplication/pdf
dc.language.isoen_AU
dc.publisherThe Australian National University, Regulatory Institutions Network (RegNet)
dc.relation.ispartofseriesOccasional Paper (Regulatory Institutions Network); No. 1
dc.rightsRegulatory Institutions Network, College of Asia and the Pacific, Australian National University
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.titleTechnologies of the self' and some Contradictions of the Enabling State: The Case of Tax Effective Schemes in Australia
dc.typeWorking/Technical Paper
local.description.refereedno
local.rights.ispublishedyes
local.publisher.urlhttp://regnet.anu.edu.au/
local.type.statusPublished Version
local.contributor.affiliationRegulatory Institutions Network
dcterms.accessRightsOpen Access
dc.provenancePermission received from RegNet to deposit their publications in to Open Research (ERMS2457502)
dc.rights.licenseThis is an open access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
CollectionsANU School of Regulation and Global Governance (RegNet)

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