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Tax compliance by the very wealthy: Red flags of risk

CollectionsANU School of Regulation and Global Governance (RegNet)
Title: Tax compliance by the very wealthy: Red flags of risk
Author(s): Braithwaite, John
Pittelkow, Yvonne
Williams, Robert
Braithwaite, Valerie
Keywords: tax compliance
High Wealth Individuals Task Force
Australian Taxation Office
ATO
HWI
risk
aggressive tax planning
red flags
Publisher: The Australian National University, Centre for Tax System Integrity (CTSI)
Series/Report no.: Working Paper (Centre for Tax System Integrity (CTSI), The Australian National University) ; no. 22
Description: 
Executive summary:< 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. ...
URI: http://hdl.handle.net/1885/41638
ISBN: 754622436
ISSN: 1444-8211

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