Tax compliance by the very wealthy: red flags of risk

Author/s (editor/s):

Braithwaite, John
Pittelkow, Yvonne
Williams, Rub

Publication year:

2003

Publication type:

Book chapter

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

Cite the publication as

Braithwaite, John, Yvonne Pittelkow and Robert Williams, 2003. ‘Tax compliance by the very wealthy: red flags of risk.’ In Taxing Democracy: Understanding Tax Avoidance and Evasion, edited by Valerie Braithwaite, 205-228. UK, Aldershot: Ashgate Publishing Ltd.

Download/View publication

Updated:  12 February 2016/Responsible Officer:  Director, RegNet/Page Contact:  Director, RegNet