Concepedia

TAX RATES AND PROFESSIONAL TAX RETURN PREPARATION: REEXAMINATION AND NEW EVIDENCE

James E. Long, Steven B. Caudill

National Tax Journal · 1993 · 19 citations · 9 references

Concepts

Public AffairsAccountingPublic FinancePublic EconomicsTax PolicyTaxationTax IncentivesTax Rate SettingTax Rate StructureTax Return FilingTax Return PreparationTax Return ProcessingTax Rate ApplicationTax Return AssessmentTax Return ExaminationTax Return Preparation AssistanceTax Return Processing AccuracyTax Returns Examination

Abstract

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

References

9

Transportation Research Record

Anne Vingaard Olesen, Erik Kjems, Kristian Hegner Reinau et al. · 2016 · 11.4K citations

The Estimation of Choice Probabilities from Choice Based Samples

Charles F. Manski, Steven R. Lerman · Econometrica · 1977 · 1.2K citations

Business, Decision Sciences, Economics +17

Household Behavior and the Tax Reform Act of 1986

Jerry A. Hausman, James M. Poterba · The Journal of Economic Perspectives · 1987 · 131 citations · Full text

Public Affairs, Economics, Public Policy +17

ARE TAX PRICE MODELS REALLY IDENTIFIED: THE CASE OF CHARITABLE GIVING

Daniel Feenberg · National Tax Journal · 1987 · 125 citations

Public Affairs, Economics, Public Finance +12

On a two-step estimation of a multivariate logit model

Takeshi Amemiya · Journal of Econometrics · 1978 · 102 citations

Natural Sciences, Biostatistics, Business Economics +8