The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study

Author:

Frecknall-Hughes Jane,Gangl Katharina,Hofmann Eva,Hartl BarbaraORCID,Kirchler ErichORCID

Publisher

Elsevier BV

Subject

Economics and Econometrics,Applied Psychology,Sociology and Political Science

Reference110 articles.

1. Accountancy Europe (2017). The role of accountants in tax. Questions & answers. Position paper, July. Brussels: Accountancy Europe.

2. Honesty or dishonesty of taxpayer communications in an enforcement regime;Alm;Journal of Economic Psychology,2016

3. Taxpayer information assistance services and tax compliance behavior;Alm;Journal of Economic Psychology,2010

4. Multiple behavioral rules in Cournot oligopolies;Alós-Ferrer;Journal of Economic Behavior and Organization,2021

5. Imitation and the role of information in overcoming coordination failures;Alós-Ferrer;Games and Economic Behavior,2014

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