Published February 1992
| Published
Journal Article
Open
The demand for tax return preparation services
Abstract
We 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.
Additional Information
© 1992 The MIT Press. Received for publication July 23, 1990. Revision accepted for publication April 2, 1991. Professor Graetz thanks the National Science Foundation for research support (Grant No. SES-870443) as do Professors Dubin and Wilde (Grant-No. SES-8701027). Professor Graetz is currently serving as Deputy Assistant Secretary (Tax Policy) of the Treasury. This article was written before Professor Graetz assumed that office and does not necessarily reflect the views of the Treasury Department. We acknowledge the very helpful comments of an anonymous referee. Formerly SSWP 714.Attached Files
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Additional details
- Eprint ID
- 83099
- Resolver ID
- CaltechAUTHORS:20171108-170928183
- SES-870443
- NSF
- SES-8701027
- NSF
- Created
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2017-11-16Created from EPrint's datestamp field
- Updated
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2021-11-15Created from EPrint's last_modified field