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Tax compliance by the very wealthy: Red flags of risk

CollectionsANU Centre for Tax System Integrity (CTSI)
Title: Tax compliance by the very wealthy: Red flags of risk
Author(s): Braithwaite, John
Pittelkow, Yvonne
Williams, Robert
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
Editor(s): Braithwaite, Valerie
Keywords: tax compliance;High Wealth Individuals Task Force;Australian Taxation Office;ATO;HWI;risk;aggressive tax planning;red flags
Publisher: Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Series/Report no.: Working paper (Centre for Tax System Integrity) ; no. 22
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. ...
ISBN: 754622436
ISSN: 1444-8211


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