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Tax Rates and Professional Tax Return Preparation: Reexamination and New Evidence

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  • Long, James E.
  • Caudill, Steven B.

Abstract

Examines the relationship between the marginal tax rate and usage of professional tax return preparation.

Suggested Citation

  • Long, James E. & Caudill, Steven B., 1993. "Tax Rates and Professional Tax Return Preparation: Reexamination and New Evidence," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(4), pages 511-517, December.
    • Handle: RePEc:ntj:journl:v:46:y:1993:i:4:p:511-17
    DOI: 10.1086/NTJ41789043
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    References listed on IDEAS

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    1. Blumenthal, Marsha & Slemrod, Joel, 1992. "The Compliance Cost of the U.S. Individual Income Tax System: A Second Look After Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(2), pages 185-202, June.
    2. Hausman, Jerry A & Poterba, James M, 1987. "Household Behavior and the Tax Reform Act of 1986," Journal of Economic Perspectives, American Economic Association, vol. 1(1), pages 101-119, Summer.
    3. Amemiya, Takeshi, 1978. "On a two-step estimation of a multivariate logit model," Journal of Econometrics, Elsevier, vol. 8(1), pages 13-21, August.
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    Cited by:

    1. Felix Bransch & Paul Gurr, 2019. "Die Nachfrage nach Steuerberatungsleistungen: Evidenz für deutsche Steuerpflichtige [The Demand for Tax Preparation Services: Evidence from German Taxpayers]," Schmalenbach Journal of Business Research, Springer, vol. 71(3), pages 245-270, November.
    2. Samara R. Gunter, 2019. "Your biggest refund, guaranteed? Internet access, tax filing method, and reported tax liability," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 536-570, June.
    3. Scott B. Jackson & Paul A. Shoemaker & John A. Barrick & F. Greg Burton, 2005. "Taxpayers' Prepayment Positions and Tax Return Preparation Fees," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 409-447, June.

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