How will the court decide? Tax experts and the estimation of tax risk
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Keywordstax risk; overconfidence; client advocacy; tax controversy; forecasting;
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- K20 - Law and Economics - - Regulation and Business Law - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2013-12-15 (Accounting & Auditing)
- NEP-FOR-2013-12-15 (Forecasting)
- NEP-LAW-2013-12-15 (Law & Economics)
- NEP-PBE-2013-12-15 (Public Economics)
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