Equilibrium Enforcement and Compliance in the Presence of Tax Practitioners
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- Reinganum, Jennifer F & Wilde, Louis L, 1991. "Equilibrium Enforcement and Compliance in the Presence of Tax Practitioners," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 7(1), pages 163-181, Spring.
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Cited by:
- A. Yeliz Kaçamak, 2022. "The role of information aggregators in tax compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 237-285, April.
- Paul J. Beck & Jon S. Davis & Woon†Oh Jung, 1996. "Tax Advice and Reporting under Uncertainty: Theory and Experimental Evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 49-80, March.
- Dyck, Daniel & Lorenz, Johannes & Sureth, Caren, 2022. "How do tax technology and controversy expertise affect tax disputes?," arqus Discussion Papers in Quantitative Tax Research 274, arqus - Arbeitskreis Quantitative Steuerlehre.
- Lipatov, Vilen, 2012.
"Corporate tax evasion: The case for specialists,"
Journal of Economic Behavior & Organization, Elsevier, vol. 81(1), pages 185-206.
- Lipatov, Vilen, 2005. "Corporate Tax Evasion: the Case for Specialists," MPRA Paper 14181, University Library of Munich, Germany, revised Mar 2009.
- James Alm, 2019.
"What Motivates Tax Compliance?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
- Marisa Ratto & Richard Thomas & David Ulph, 2005. "Tax Compliance as a Social Norm and the Deterrent Effect of Investigations," The Centre for Market and Public Organisation 05/127, The Centre for Market and Public Organisation, University of Bristol, UK.
- Jan Hanousek & Filip Palda, 2002. "The Evolution of Tax Evasion in the Czech Republic: A Markov Chain Analysis," Public Economics 0205002, University Library of Munich, Germany.
- Grottke, Markus & Lorenz, Johannes, 2017. "Tax consultants' incentives: A game-theoretic investigation into the behavior of tax consultants, taxpayers, and the tax authority in a setting of tax complexity," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-30-17, University of Passau, Faculty of Business and Economics.
- Soufiene Assidi & Khaled Hussainey, 2021. "The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 2279-2288, April.
- Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019.
"Tax Professionals:Tax-Evasion Facilitators or Information Hubs?,"
EIEF Working Papers Series
1904, Einaudi Institute for Economics and Finance (EIEF), revised Apr 2019.
- Marco Battaglini & Luigi Guiso & Chiara Lacava & Eleonora Patacchini, 2019. "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," NBER Working Papers 25745, National Bureau of Economic Research, Inc.
- Battaglini, Marco & Guiso, Luigi & Lacava, Chiara & Patacchini, Eleonora, 2019. "Tax Professionals: Tax-Evasion Facilitators or Information Hubs?," CEPR Discussion Papers 13656, C.E.P.R. Discussion Papers.
- repec:dau:papers:123456789/4728 is not listed on IDEAS
- Marisa Ratto & Richard Thomas & David Ulph, 2013.
"The Indirect Effects of Auditing Taxpayers,"
Public Finance Review, , vol. 41(3), pages 317-333, May.
- Marisa Ratto & Richard Thomas & David Ulph, 2013. "The indirect effects of auditing taxpayers," Post-Print hal-01651143, HAL.
- Marchese, Carla & Venturini, Andrea, 2017. "Is there any Induced Demand for Tax Evasion?," IEL Working Papers 22, Institute of Public Policy and Public Choice - POLIS.
- James Alm, 2014.
"Does an uncertain tax system encourage üaggressive tax planningý?,"
Economic Analysis and Policy, Elsevier, vol. 44(1), pages 30-38.
- James Alm, 2014. "Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?," Working Papers 1403, Tulane University, Department of Economics.
- Privileggi, Fabio & Marchese, Carla & Cassone, Alberto, 2001. "Agent's liability versus principal's liability when attitudes toward risk differ," International Review of Law and Economics, Elsevier, vol. 21(2), pages 181-195, June.
- Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
- Erard, Brian, 1997. "Self-selection with measurement errors A microeconometric analysis of the decision to seek tax assistance and its implications for tax compliance," Journal of Econometrics, Elsevier, vol. 81(2), pages 319-356, December.
- Privileggi, Fabio & Marchese, Carla & Cassone, Alberto, 1998. "Risk Attitudes and the Shift of Liability from the Principal to the Agent," POLIS Working Papers 1, Institute of Public Policy and Public Choice - POLIS.
- Franzoni, Luigi Alberto, 1998. "Independent auditors as fiscal gatekeepers1," International Review of Law and Economics, Elsevier, vol. 18(4), pages 365-384, December.
- Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2017. "Tax avoidance and optimal income tax enforcement," IFS Working Papers W17/08, Institute for Fiscal Studies.
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