An examination of tax practitioner decisions: the role of preparer sanctions and framing effects associated with client condition
Article Abstract:
An analysis of the role of professional tax preparers in the filing of federal taxes shows that the judgments of professional tax preparers tend to lower the taxpayers' liabilities by making use of ambiguous tax provisions. However, the existence of highly enforced tax preparers' sanctions can influence a preparer's judgment regarding the deductibility of a tax item.
Publisher: Elsevier B.V.
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 1993
Tax consultants, Ethical aspects
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 1993
User Contributions:
Comment about this article or add new information about this topic:
Framing, gender and tax compliance
Article Abstract:
Using goal framing, the authors explore the effects of social framing on tax compliance, in contrast to early research which used decision-making framing.
Publisher: Elsevier B.V.
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 2003
World, Demographic aspects, Tax returns
Publication Name: Journal of Economic Psychology
Subject: Psychology and mental health
ISSN: 0167-4870
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Similar abstracts:
- Abstracts: A note on the robustness of a classical framing result. Pay status hierarchy and organizational attachment. Evaluating framing effects
- Abstracts: Adapting to the transition from socialism to capitalism in Poland: the role of screening strategies in social change
- Abstracts: Current philosophical issues in the scientific evaluation of behavior therapy theory and outcome. Using scientific methods to resolve questions in the history and philosophy of science: some illustrations
- Abstracts: The social psychology of false confessions: compliance, internalization, and confabulation. On the psychology of ampliative inference
- Abstracts: Mechanoelectric transduction by hair cells. Calcium-current facilitation in chromaffin cells. VENT cells: a fresh breeze in a stuffy field?
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.