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An Examination of Taxpayer Preference for Aggressive Tax Advice

Author

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  • Hite, Peggy A.
  • McGill, Gary A.

Abstract

Experimentally examines taxpayer preference for aggressive advice using a national sample of U.S. taxpayers. Investigates whether taxpayers agreed with preparers' advice in ambiguous situations that varied by type of preparer recommendation, probability of audit, and whether or not there would be a severe penalty. Concludes that on average, taxpayers do not have a preference for aggressive tax advice.

Suggested Citation

  • Hite, Peggy A. & McGill, Gary A., 1992. "An Examination of Taxpayer Preference for Aggressive Tax Advice," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(4), pages 389-403, December.
    • Handle: RePEc:ntj:journl:v:45:y:1992:i:4:p:389-403
    DOI: 10.1086/NTJ41788980
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    Cited by:

    1. Evers, Andrea & Matthaei, Eva Kristina, 2021. "Steuerplanung unter Unsicherheit: Eine Befragungsstudie zum Brexit," Discussion Papers 2021/10, Free University Berlin, School of Business & Economics.
    2. Tan, Lin Mei, 1999. "Taxpayers' preference for type of advice from tax practitioner: A preliminary examination," Journal of Economic Psychology, Elsevier, vol. 20(4), pages 431-447, August.
    3. Mayer, Maryse & Gendron, Yves, 2024. "“Fly alone, die alone”? The clan and the production of tax expertise," The British Accounting Review, Elsevier, vol. 56(3).
    4. Demirbag, Mehmet & Frecknall-Hughes, Jane & Glaister, Keith W. & Tatoglu, Ekrem, 2013. "Ethics and taxation: A cross-national comparison of UK and Turkish firms," International Business Review, Elsevier, vol. 22(1), pages 100-111.
    5. Anna P. Kireyenko, 2015. "Methods of investigating taxation in today’s foreign literature," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 1(2-3), pages 209-228.
    6. Schmidt, Dennis R., 2001. "The prospects of taxpayer agreement with aggressive tax advice," Journal of Economic Psychology, Elsevier, vol. 22(2), pages 157-172, April.
    7. Murphy, Kristina, 2004. "Aggressive tax planning: Differentiating those playing the game from those who don't," Journal of Economic Psychology, Elsevier, vol. 25(3), pages 307-329, June.
    8. Fateme Kaghazloo & Ana Clara Borrego, 2022. "Designing a Model of the Factors Affecting Tax professionals' Tax noncompliant behaviour using The ISM Approach," Public Organization Review, Springer, vol. 22(4), pages 1099-1120, December.
    9. Frecknall-Hughes, Jane & Gangl, Katharina & Hofmann, Eva & Hartl, Barbara & Kirchler, Erich, 2023. "The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study," Journal of Economic Psychology, Elsevier, vol. 97(C).
    10. Rex Marshall & Malcolm Smith & Robert Armstrong, 2010. "Ethical issues facing tax professionals," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 18(3), pages 197-220, September.
    11. Kirchler, Erich & Niemirowski, Apolonia & Wearing, Alexander, 2006. "Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers," Journal of Economic Psychology, Elsevier, vol. 27(4), pages 502-517, August.

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