The Review of Economics and Statistics Vol. 74 No. 1 1992
The Demand for Tax Return Preparation Services
open access
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.
- DOI
- 10.2307/2109544
- Volume
- 74
- Issue
- 1
- Pages
- 75
- Sources
- openalex crossref