Add to ORKGWe analyze taxpayer choices of return preparation services. We distinguish between two types of nonpaid preparers, six types of paid third parties, and self-preparation. Among other things, we find significant differences in the factors which explain the demand for paid third parties who are and are not able to represent clients before the IRS. Among these factors are increases in IRS audit rates and the frequency of IRS penalties
I n the past decade, there has been a dramatic shift in the way individualincome taxpayers prepare a...
We develop a game-theoretic model in which taxpayers, tax practitioners and a tax agency all interac...
Our income tax system requires that taxpayers report their income annually and assess the correct am...
We analyze taxpayer choices of return preparation services. We distinguish between two types of non...
In this paper we focus on taxpayer choices of return preparation services. Using aggregate nested lo...
The IRS has determined that the largest amount of tax evasion is associated with a relatively small ...
The use of paid tax return preparers has grown steadily. All paid return preparers, including those ...
This article considers existing Internal Revenue Code of 1954 provisions which restrict or regulate ...
The Internal Revenue Service estimates that $56.3 billion was owed by filers of 1987 individual inco...
When people hire an attorney to represent them, they have a guarantee that their attorney passed a b...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
In this article, Drumbl explores return preparer regulation as a policy matter and questions what wo...
The insights from the responsive regulation literature present an intriguing model for IRS interacti...
The Internal Revenue Service (IRS) processed roughly 142 million individual income tax returns in ta...
I n the past decade, there has been a dramatic shift in the way individualincome taxpayers prepare a...
We develop a game-theoretic model in which taxpayers, tax practitioners and a tax agency all interac...
Our income tax system requires that taxpayers report their income annually and assess the correct am...
We analyze taxpayer choices of return preparation services. We distinguish between two types of non...
In this paper we focus on taxpayer choices of return preparation services. Using aggregate nested lo...
The IRS has determined that the largest amount of tax evasion is associated with a relatively small ...
The use of paid tax return preparers has grown steadily. All paid return preparers, including those ...
This article considers existing Internal Revenue Code of 1954 provisions which restrict or regulate ...
The Internal Revenue Service estimates that $56.3 billion was owed by filers of 1987 individual inco...
When people hire an attorney to represent them, they have a guarantee that their attorney passed a b...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
Of the 150 million tax returns filed each year, approximately fifty-six percent are prepared with th...
In this article, Drumbl explores return preparer regulation as a policy matter and questions what wo...
The insights from the responsive regulation literature present an intriguing model for IRS interacti...
The Internal Revenue Service (IRS) processed roughly 142 million individual income tax returns in ta...
I n the past decade, there has been a dramatic shift in the way individualincome taxpayers prepare a...
We develop a game-theoretic model in which taxpayers, tax practitioners and a tax agency all interac...
Our income tax system requires that taxpayers report their income annually and assess the correct am...