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Tax compliance by the very wealthy: Red flags of risk

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Date

2001

Authors

Braithwaite, John
Pittelkow, Yvonne
Williams, Robert

Journal Title

Journal ISSN

Volume Title

Publisher

Ashgate Publishing Ltd

Abstract

Executive summary:<br> A study of 235 High Wealth Individuals (HWIs) and the entities they control was undertaken on 1997 and 1998 tax returns. From this data, and using a list of 207 candidate issues, five red flags for overall risk of aggressive tax planning by HWIs were identified. These red flags indicated recurrent risks that can be predicted using different kinds of analyses of overall high risk. ...

Description

Keywords

tax compliance, High Wealth Individuals Task Force, Australian Taxation Office, ATO, HWI, risk, aggressive tax planning, red flags

Citation

URI

http://hdl.handle.net/1885/41638
 http://digitalcollections.anu.edu.au/handle/1885/41638

Collections

Open Access Research

Source

Type

Working/Technical Paper

Book Title

Taxing Democracy: Understanding Tax Avoidance and Evasion

Entity type

Access Statement

License Rights

DOI

Restricted until

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Description
WP22.pdf (120.36 KB)

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