Aggressive tax planning: differentiating those playing the game from those who don't
The study reported in this paper examined a group of Australian taxpayers who have expressed a preference for an aggressive tax agent. The study attempted to understand how high-risk taxpayers and high-risk practitioners form their partnerships by examining aggressive taxpayers. attitudes and perceptions of the Australian tax system. Data were taken from the Community Hopes, Fears and Actions Survey, which tested a random sample of 2040 Australian taxpayers. Results from a...[Show more]
|Collections||ANU Research Publications|
|Source:||Journal of Economic Psychology|
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