The effect of tax preparation expenses for employees: Evidence from Germany
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- Kay Blaufus & Frank Hechtner & Axel Möhlmann, 2017. "The Effect of Tax Preparation Expenses for Employees: Evidence from Germany," Contemporary Accounting Research, John Wiley & Sons, vol. 34(1), pages 525-554, March.
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Cited by:
- Blesse, Sebastian & Buhlmann, Florian & Doerrenberg, Philipp, 2019. "Do people really want a simple tax system? Evidence on preferences towards income tax simplification," ZEW Discussion Papers 19-058, ZEW - Leibniz Centre for European Economic Research.
- Kühne, Daniela, 2020. "Reaction to ambiguity as a signal for tax reporting aggressiveness: Evidence from German income tax return data," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-44-20, University of Passau, Faculty of Business and Economics.
- Kay Blaufus & Jakob Reineke & Ilko Trenn, 2023. "Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis," Journal of Business Economics, Springer, vol. 93(3), pages 509-557, April.
- Lisa Frey, 2018. "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 77-114, February.
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More about this item
Keywords
response to taxation; tax advisors; tax return preparation; tax preparation expenses;All these keywords.
JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2014-05-09 (Accounting and Auditing)
- NEP-EUR-2014-05-09 (Microeconomic European Issues)
- NEP-PBE-2014-05-09 (Public Economics)
- NEP-PUB-2014-05-09 (Public Finance)
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