Verlagsinfo: Für Steuerberater und Wirtschaftsprüfer ist die betriebswirtschaftliche Beratung in den letzten Jahren zu einem immer wichtigeren Beratungsfeld geworden. Hier lassen sich Zusatzeinkünfte generieren, die für den wirtschaftlichen Erfolg im umkämpften Beratungsmarkt von großer...

This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers' reports. The equilibrium of the market for gatekeepers' services is characterized, as well as taxpayers' and auditors' optimal behavior....

This paper analyses the implications of mandatory attestation of tax returns. Attestations are provided by independent auditors competing on price. The paper identifies the conditions under which gatekeeping is socially desirable.In the most general set-up, in which the detection of erroneous...

Fostering activism has always been central to progressive lawyering theory. Every approach to the progressive practice of law has contemplated as an essential ingredient some form of client activity--be it collective mobilization, civic participation or simply empowerment. This Article traces...