1415EC12 Understanding user decisions to enter/exit marketed tax avoidance schemes

9. The main aim of the research is to understand the behaviour of users of promoter marketed avoidance schemes. We want to: a) achieve a deeper understanding of the range of motivations for using tax avoidance schemes; b) understand the decision making process involved in choosing to enter/not to enter into an avoidance scheme; c) understand the drivers and barriers for remaining in, or exiting the schemes. Additional information: twas tendered for under the DWP Social and Economic Research Framework 2013