Tax compliance by the very wealthy: Red flags of risk
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Authors
Braithwaite, John
Pittelkow, Yvonne
Williams, Robert
Australian National University. Centre for Tax System Integrity
Australian Taxation Office
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Centre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National University
Australian Taxation Office
Australian Taxation Office
Abstract
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. ...
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Keywords
tax compliance, High Wealth Individuals Task Force, Australian Taxation Office, ATO, HWI, risk, aggressive tax planning, red flags
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Working/Technical Paper
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Open Access