Career Concern and Tax Preparer Fraud
AbstractThis paper focuses on the effects of career concern on fraud among tax return preparers. A two-stage model is built to ascertain whether the propensity of tax preparers to cooperate with taxpayers in underpaying tax can be decreased if the revealed fraud behavior increases the probability of being audited by the tax agency in the following period. After solving the unique SPNE, this effect is shown to exist.
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Bibliographic InfoArticle provided by Society for AEF in its journal Annals of Economics and Finance.
Volume (Year): 11 (2010)
Issue (Month): 2 (November)
Tax return preparers; Auditing; Career concerns and dynamic games;
Find related papers by JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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