This paper investigates the nature of tax preparers’ confidence, as well as how the introduction of a tax decision support system (TDSS) affects tax preparers’ confidence levels. Psychological theories of confidence (e.g., Einhorn & Hogarth, 1978) are drawn upon to develop predictions...

Tax professionals in accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client attributes and organizational climate...

While considerable attention in the state taxation literature has been devoted to understanding how much of a corporation's income is subject to tax in a state, much less has been placed on understanding the more critical question of whether a corporation is subject to tax in a given state in...

This study investigates the relationship between the state sales and use tax burden and manufacturing firms' employment and capital expenditures for the period 1983-2006. Using an instrumental variable model, our results indicate that the state sales and use tax burden (i.e., the product between...