The Demand for Tax Return Preparation Services

Jeffrey A Dubin

The Review of Economics and Statistics, 1992, vol. 74, issue 1, 75-82

Abstract: The authors analyze taxpayer choices of return preparation services. They distinguish between two types of nonpaid preparers, six types of paid third parties, and self-preparation. Among other things, the authors find significant differences in the factors that 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. Coauthors are Michael J. Graetz, Michael A. Udell, and Louis L. Wilde. Copyright 1992 by MIT Press.

Date: 1992
References: Add references at CitEc
Citations: View citations in EconPapers (17)

Downloads: (external link)
http://links.jstor.org/sici?sici=0034-6535%2819920 ... 0.CO%3B2-J&origin=bc full text (application/pdf)
Access to full text is restricted to JSTOR subscribers. See http://www.jstor.org for details.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:tpr:restat:v:74:y:1992:i:1:p:75-82

Ordering information: This journal article can be ordered from
https://mitpressjour ... rnal/?issn=0034-6535

Access Statistics for this article

The Review of Economics and Statistics is currently edited by Pierre Azoulay, Olivier Coibion, Will Dobbie, Raymond Fisman, Benjamin R. Handel, Brian A. Jacob, Kareen Rozen, Xiaoxia Shi, Tavneet Suri and Yi Xu

More articles in The Review of Economics and Statistics from MIT Press
Bibliographic data for series maintained by The MIT Press ().