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Aggressive tax planning : differentiating those playing the game from those who don't

Murphy, Kristina 2004, Aggressive tax planning : differentiating those playing the game from those who don't, Journal of economic psychology, vol. 25, no. 3, pp. 307-329, doi: 10.1016/S0167-4870(03)00011-4.

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Title Aggressive tax planning : differentiating those playing the game from those who don't
Author(s) Murphy, Kristina
Journal name Journal of economic psychology
Volume number 25
Issue number 3
Start page 307
End page 329
Publisher Elsevier Science B.V.
Place of publication Amsterdam, The Netherlands
Publication date 2004
ISSN 0167-4870
1872-7719
Keyword(s) Taxation
Attitudes
Self-report
Compliance
Australia
Summary The study reported in this paper examined a group of Australian taxpayers who have expressed a preference for a creative and aggressive tax agent. The study attempted to understand how high-risk taxpayers and high-risk practitioners form their partnerships by examining aggressive taxpayers' attitudes and perceptions of the Australian tax system. Data were taken from 2040 Australian taxpayers who had responded to a national survey on tax issues. Results from a series of independent sample t-tests revealed that there are a number of important differences between 'aggressive' and 'non-aggressive' taxpayers. Finally, a logistic regression analysis was used to determine which variables most effectively differentiated aggressive taxpayers from non-aggressive taxpayers. The findings are discussed in a regulatory context and possible solutions for how tax authorities might deal with this high-risk group of taxpayer are suggested.
Language eng
DOI 10.1016/S0167-4870(03)00011-4
Field of Research 140215 Public Economics- Taxation and Revenue
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©2003, Elsevier Science B.V.
Persistent URL http://hdl.handle.net/10536/DRO/DU:30022013

Document type: Journal Article
Collection: School of History, Heritage and Society
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