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Self-Regulated Markets for Professional Legal Services: The Case of Tax Intermediaries


  • Enrico Schöbel


In his institutional economic essay on "Taxation in Chicago and Philadelphia" (published in 1895) John R. Commons addresses property tax assessment. He demonstrates that the revenue is not just a question of the tax rate and the distribution of the tax burden but also one of constitutional requirements and how the taxes are assessed. His essay is reviewed with regard to his later work, subsequent Institutional Economics, and the social provisioning of the market for professional tax advice. The degree of liabilities is defining characteristics of the differences between the United States and Germany.

Suggested Citation

  • Enrico Schöbel, 2010. "Self-Regulated Markets for Professional Legal Services: The Case of Tax Intermediaries," Journal of Economic Issues, Taylor & Francis Journals, vol. 44(2), pages 497-504.
  • Handle: RePEc:mes:jeciss:v:44:y:2010:i:2:p:497-504
    DOI: 10.2753/JEI0021-3624440222

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    1. Schöbel Enrico, 2011. "Diskussionsbeitrag / Discussion Paper. Finanzverwaltung von innen: Neue Ansätze ihrer empirisch-ökonomischen Erforschung," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 231(4), pages 558-571, August.

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