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| 003 | ES-MaIEF | ||
| 005 | 20220819122601.0 | ||
| 007 | ta | ||
| 008 | 220819t2022 at ||||| |||| 00| 0|eng d | ||
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_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_aLim, Youngdeok _964322 |
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| 245 | 1 | 4 |
_aThe exploitation of tax professional expenses for tax minimisation _bevidence from Australia _c Youngdeok Lim, Chris Evans and Ann Kayis-Kumar |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aExisting literature suggests that tax advisers can play important roles as both tax enforcers and tax exploiters. Specifically, they can ensure their clients are fully compliant where the tax legislation and rules are clear and certain but can also exploit provisions that are uncertain or ambiguous to the benefit of their clients. This article utilises the recently released Australian Taxation Office (‘ATO’) Longitudinal Information Files (‘ALife’) to identify and quantify the extent of this ‘tax exploitation’ behaviour by tax advisers. By using over five million observations in a four-year period from the ALife data set, this article finds that high-income taxpayers in Australia are best able to mitigate their tax liabilities by taking advantage of the tax deduction available for the cost of managing their tax affairs. Further, this cohort of taxpayers exhibits aggressive tax avoidance behaviour that is not as evident in individuals who are not high-income taxpayers. In addition, this article finds that the imposition of a carefully calibrated cap on the amount that can be deducted for the cost of managing tax affairs is likely to be an effective policy tool in curtailing such behaviour. | ||
| 650 | 4 |
_aASESORES FISCALES _931098 |
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| 650 | 4 |
_aGASTOS _944856 |
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| 650 | 4 |
_aOFICINAS LIQUIDADORAS _967749 |
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| 650 | 4 |
_aEXPLOTACION _944069 |
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| 650 | 4 |
_aCONTRIBUYENTES _941169 |
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| 650 | 4 |
_aAUSTRALIA _932206 |
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| 700 | 1 |
_aEvans, Chris C. _922479 |
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| 700 | 1 |
_aKayis Kumar, Ann _963917 |
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| 773 | 0 |
_9167568 _oOP 1867/2022/2 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 32 (2), 2022, p. 295-317 |
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| 942 | _cART | ||