Abstract
Abstract Australia's equine industry is identified as a neglected area of research by social scientists. Its research potential is investigated via consideration of its multi‐faceted nature and the economic significance of the industry's most prominent sector, the breeding of Thoroughbred horses for racing. Focusing on the Hunter Valley, New South Wales, it is suggested that horse breeding has been a target for capital investment by entrepreneurs seeking to maximise returns on profits derived from other economic sectors. The role of favourable taxation legislation in this process is elaborated, and the relationships between horse breeding and other land‐based enterprises are also examined.
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