The role of information aggregators in tax compliance
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s10797-021-09666-1.pdf
Reference19 articles.
1. Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3–4), 323–338.
2. Dubin, J. A., Graetz, M. J., Udell, M. A., & Wilde, L. L. (1992). The demand for tax return preparation services. The Review of Economics and Statistics (pp. 75–82).
3. Erard, B. (1993). Taxation with representation: An analysis of the role of tax practitioners in tax compliance. Journal of Public Economics, 52(2), 163–197.
4. Erard, B. (1997). Self-selection with measurement errors a microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance. Journal of Econometrics, 81(2), 319–356.
5. Fleischman, G. M., & Stephenson, T. (2012). Client variables associated with four key determinants of demand for tax preparer services: An exploratory study. Accounting Horizons, 26(3), 417–437.
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