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Aggressive tax planning: differentiating those playing the game from those who don't

Murphy, Kristina; Sakurai, Yuka


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]

CollectionsANU Research Publications
Type: Working/Technical Paper
Source: Journal of Economic Psychology
DOI: 10.1016/S0167-4870(03)00011-4


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