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Taxation with representation : An analysis of the role of tax practitioners in tax compliance

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  • Erard, Brian
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    File URL: http://www.sciencedirect.com/science/article/B6V76-45DMYS2-4V/2/8f89d99fad4ad77eb400fe50f34a717a
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Public Economics.

    Volume (Year): 52 (1993)
    Issue (Month): 2 (September)
    Pages: 163-197

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    Handle: RePEc:eee:pubeco:v:52:y:1993:i:2:p:163-197

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    Web page: http://www.elsevier.com/locate/inca/505578

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    Cited by:
    1. Brian Erard & Jonathan S. Feinstein, 2007. "Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0723, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014. "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research 167, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
    4. Pablo Serra, 2000. "Fundamentos para una Reforma Tributaria en Chile," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 37(111), pages 299-322.
    5. Glen Ueng, K. L. & Yang, C. C., 2001. "Plea bargaining with the IRS: extensions and further results," Journal of Public Economics, Elsevier, vol. 81(1), pages 83-98, July.
    6. Forest, Adam & Sheffrin, Steven M., 2002. "Complexity and Compliance: An Empirical Investigation," National Tax Journal, National Tax Association, vol. 55(N. 1), pages 75-88, March Cit.
    7. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March Cit.
    8. Elaine Doyle & Jane Hughes & Keith Glaister, 2009. "Linking Ethics and Risk Management in Taxation: Evidence from an Exploratory Study in Ireland and the UK," Journal of Business Ethics, Springer, vol. 86(2), pages 177-198, May.
    9. Ming-Ling Lai & Kwai-Fatt Choong, 2010. "Motivators, Barriers and Concerns in Adoption of Electronic Filing System: Survey Evidence from Malaysian Professional Accountants," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 562-567.
    10. Bame-Aldred, Charles W. & Cullen, John B. & Martin, Kelly D. & Parboteeah, K. Praveen, 2013. "National culture and firm-level tax evasion," Journal of Business Research, Elsevier, vol. 66(3), pages 390-396.
    11. Barra, Patricio, 2006. "La Simplicidad de los Sistemas Tributarios: El Caso de Chile
      [Simplicity of the Tax Systems: The Chilean Case. (in Spanish)]
      ," MPRA Paper 1586, University Library of Munich, Germany.
    12. 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.
    13. Damjanovic, Tatiana & Ulph, David, 2010. "Tax progressivity, income distribution and tax non-compliance," European Economic Review, Elsevier, vol. 54(4), pages 594-607, May.
    14. Blaufus, Kay & Zinowsky, Tim, 2013. "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research 151, arqus - Arbeitskreis Quantitative Steuerlehre.
    15. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    16. Hrung, Warren B., 2001. "Information and IRA participation: the influence of tax preparers," Journal of Public Economics, Elsevier, vol. 80(3), pages 467-484, June.
    17. James Alm & Todd Cherry & Michael Jones & Michael McKee, 2011. "Taxpayer Information Assistance Services and Tax Compliance Behavior," Working Papers 1101, Tulane University, Department of Economics.
    18. repec:ind:nipfwp:13 is not listed on IDEAS
    19. Rex Marshall & Malcolm Smith & Robert Armstrong, 2010. "Ethical issues facing tax professionals: A comparative survey of tax agents and practitioners in Australia," Asian Review of Accounting, Emerald Group Publishing, vol. 18(3), pages 197-220, September.
    20. Pablo Serra, 1998. "El Sistema Impositivo y su Efecto en el Funcionamiento de la Economía: Una Revisión de la Literatura," Working Papers Central Bank of Chile 39, Central Bank of Chile.

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