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~subject:"Theory"
~type_genre:"Aufsatz in Zeitschrift"
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ECONIS (ZBW)
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1
The role of information aggregators in tax compliance
Kaçamak, A. Yeliz
- In:
International tax and public finance
29
(
2022
)
2
,
pp. 237-285
Persistent link: https://www.econbiz.de/10013186537
Saved in:
2
Tax preparers and tax evasion : punishing tax payers or tax preparers?
Marchese, Carla
;
Venturini, Andrea
- In:
FinanzArchiv : public finance analysis
76
(
2020
)
2
,
pp. 191-214
Persistent link: https://www.econbiz.de/10012602320
Saved in:
3
An history of US tax code complexity within computer-based return preparation
Walsh, Robert
- In:
Accounting & taxation : AT
11
(
2019
)
1
,
pp. 47-57
Persistent link: https://www.econbiz.de/10012163377
Saved in:
4
Assessing professional ethics in tax : a case on uncertain tax positions
Kattellus, Susan C.
;
Outslay, Edmund
- In:
Journal of accounting education
30
(
2012
)
1
,
pp. 80-99
Persistent link: https://www.econbiz.de/10009685113
Saved in:
5
Career concern and tax preparer fraud
Yang, Chao
;
Wu, Liansheng
;
Bo, Xianhui
- In:
Annals of economics and finance
11
(
2010
)
2
,
pp. 355-379
Persistent link: https://www.econbiz.de/10008840324
Saved in:
6
The association of paid income tax return preparers with horizontal equity
Westort, Peter J.
;
Cummings, Richard
- In:
Advances in taxation
18
(
2008
),
pp. 105-140
Persistent link: https://www.econbiz.de/10003785923
Saved in:
7
An investigation of the relation between tax professionals, tax refunds, and fees
Hatfield, Richard C.
;
Jackson, Scott B.
;
Schafer, …
- In:
Behavioral research in accounting
20
(
2008
)
2
,
pp. 19-35
Persistent link: https://www.econbiz.de/10003768127
Saved in:
8
Using declarative knowledge to improve information search performance
Roberts, Michael L.
;
Ashton, Robert H.
- In:
The journal of the American Taxation Association : a …
25
(
2003
)
1
,
pp. 21-38
Persistent link: https://www.econbiz.de/10001767708
Saved in:
9
The effect of staff accountant objectivity in the review and decision process : a tax setting
Hatfield, Richard Charles
- In:
The journal of the American Taxation Association : a …
23
(
2001
)
1
,
pp. 61-74
Persistent link: https://www.econbiz.de/10001587093
Saved in:
10
The use of the latent constructs method in behavioral accounting research : the measurement of client advocacy
Mason, Jesse David
;
Levy, Linda Garrett
- In:
Advances in taxation
13
(
2001
),
pp. 123-139
Persistent link: https://www.econbiz.de/10001601330
Saved in:
11
A closer examination of the economic incentives created by tax return preparer penalties
Anderson, Susan E.
;
Cucchia, Andrew D.
- In:
The journal of the American Taxation Association : a …
22
(
2000
)
1
,
pp. 56-77
Persistent link: https://www.econbiz.de/10001495954
Saved in:
12
Taxpayers' preference for type of advice from tax practitioner : a preliminary examination
Tan, Lin Mei
- In:
Journal of economic psychology : research in economic …
20
(
1999
)
4
,
pp. 431-447
Persistent link: https://www.econbiz.de/10001443919
Saved in:
13
Tax workpayer review : the impact of staff conclusions and argument presentation
Mayper, Alan G.
;
Anderson, Urton L.
;
Kilpatrick, Bob G.
- In:
Advances in taxation
11
(
1999
),
pp. 145-167
Persistent link: https://www.econbiz.de/10001434801
Saved in:
14
Independent auditors as fiscal gatekeepers
Franzoni, Luigi Alberto
- In:
International review of law and economics
18
(
1998
)
4
,
pp. 365-384
Persistent link: https://www.econbiz.de/10001447072
Saved in:
15
Self-selection with measurement errors : a microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance
Erard, Brian
- In:
Journal of econometrics
81
(
1997
)
2
,
pp. 319-356
Persistent link: https://www.econbiz.de/10001229272
Saved in:
16
The validity of the randomized response method in tax ethics research
Larkins, Ernest R.
- In:
The journal of applied business research
13
(
1997
)
3
,
pp. 25-32
Persistent link: https://www.econbiz.de/10001221875
Saved in:
17
Fiscalité et formes de rémunération optimales des dirigeants d'entreprises
Bretel, Benoît
- In:
Economie & prévision : EP
(
1993
),
pp. 213-224
Persistent link: https://www.econbiz.de/10001163765
Saved in:
18
Taxation with representation : an analysis of the role of tax practitioners in tax compliance
Erard, Brian
- In:
Journal of public economics
52
(
1993
)
2
,
pp. 163-197
Persistent link: https://www.econbiz.de/10001146868
Saved in:
19
Equilibrium enforcement and compliance in the presence of tax practitioners
Reinganum, Jennifer Freidel
- In:
The journal of law, economics, & organization
7
(
1991
)
1
,
pp. 163-181
Persistent link: https://www.econbiz.de/10001104829
Saved in:
20
Tax neutrality in investment and finance versus tax reform in a competitive economy
Schneider, Dieter
- In:
Public finance
45
(
1990
)
3
,
pp. 449-469
Persistent link: https://www.econbiz.de/10001105684
Saved in:
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