DETERMINANTS OF TAX PREPARER USAGE: EVIDENCE FROM PANEL DATA

DETERMINANTS OF TAX PREPARER USAGE: EVIDENCE FROM PANEL DATA

This study provides new evidence on the factors associated with using tax return preparers from a balanced panel of microlevel tax return data for 1982-4. The results of fixed-effects logit models that control for unobservable differences across individuals indicate that (1) the time-cost of return...

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Veröffentlicht in:National tax journal 1993-12, Vol.46 (4), p.487-503
Hauptverfasser: CHRISTIAN, CHARLES W., GUPTA, SANJAY, LIN, SUMING
Format: Artikel
Sprache:eng
Schlagworte:
Bias
Compliance
Cost control
Dependents
Economic models
Estimated taxes
Finance
Income tax returns
Income taxes
Marginal tax rate
Modeling
Opportunity costs
Self employment
Services
Social responsibility
Statistical analysis
Statistics
Studies
Tax consultants
Tax preparation
Tax preparers
Tax rates
Tax returns
Taxpayer compliance
Taxpayers
Taxpaying
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Beschreibung
Zusammenfassung:This study provides new evidence on the factors associated with using tax return preparers from a balanced panel of microlevel tax return data for 1982-4. The results of fixed-effects logit models that control for unobservable differences across individuals indicate that (1) the time-cost of return preparation has a positive albeit small impact on preparer use, (2) the type of tax return filed and employment status are important determinants of preparer use, and (3) the effect of income and marginal tax rate on preparer use in models that control for complexity and source of income is unclear.
ISSN:0028-0283
1944-7477
DOI:10.1086/NTJ41789041