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Tax compliance by the very wealthy: Red flags of risk

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dc.contributor.authorBraithwaite, Johnen_AU
dc.contributor.authorPittelkow, Yvonneen_AU
dc.contributor.authorWilliams, Roberten_AU
dc.contributor.authorAustralian National University. Centre for Tax System Integrityen_AU
dc.contributor.authorAustralian Taxation Officeen_AU
dc.contributor.editorBraithwaite, Valerieen_AU
dc.coverage.spatialAustralia
dc.date.accessioned2002-09-26en_US
dc.date.accessioned2004-05-19T16:56:10Zen_US
dc.date.accessioned2011-01-05T08:50:15Z
dc.date.available2004-05-19T16:56:10Zen_US
dc.date.available2011-01-05T08:50:15Z
dc.date.created2001en_AU
dc.date.updated2015-12-12T08:12:40Z
dc.description.abstractExecutive 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. ...en_AU
dc.format.extent35 pagesen_AU
dc.format.mimetypeapplication/pdfen_AU
dc.identifier.isbn754622436en_AU
dc.identifier.issn1444-8211en_AU
dc.identifier.urihttp://hdl.handle.net/1885/41638
dc.language.isoen_AUen_AU
dc.provenancePermission received from RegNet to add their publications to Open Research - ERMS2457502en_AU
dc.publisherCentre for Tax System Integrity (CTSI), Research School of Social Sciences, The Australian National Universityen_AU
dc.publisherAustralian Taxation Officeen_AU
dc.relation.ispartofseriesWorking paper (Centre for Tax System Integrity) ; no. 22en_AU
dc.rightsCentre for Tax System Integrity, Research School of Social Sciences, Australian National Universityen_AU
dc.rightsCommonwealth of Australiaen_AU
dc.subjecttax complianceen_AU
dc.subjectHigh Wealth Individuals Task Forceen_AU
dc.subjectAustralian Taxation Officeen_AU
dc.subjectATOen_AU
dc.subjectHWIen_AU
dc.subjectrisken_AU
dc.subjectaggressive tax planningen_AU
dc.subjectred flagsen_AU
dc.subject.ddc336.200994en_AU
dc.subject.lcshTaxation - Australia.en_AU
dc.titleTax compliance by the very wealthy: Red flags of risken_AU
dc.typeWorking/Technical Paperen_AU
dcterms.accessRightsOpen Accessen_AU
local.bibliographicCitation.placeofpublicationCanberra, Australiaen_AU
local.contributor.affiliationCTSI, RSSSen_AU
local.contributor.affiliationANUen_AU
local.contributor.authoremailregnet@anu.edu.auen_AU
local.contributor.authoruidBraithwaite, John, u8402911en_AU
local.contributor.authoruidPittelkow, Yvonne, u7500275en_AU
local.contributor.authoruidWilliams, Rob, u4038485en_AU
local.description.refereednoen_AU
local.identifier.absfor180119 - Law and Society
local.identifier.ariespublicationMigratedxPub15497
local.identifier.uidSubmittedByu1027010en_AU
local.publisher.urlhttp://regnet.anu.edu.au/en_AU
local.rights.ispublishedyesen_US
local.type.statusPublished Versionen_AU

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