The Resource The effects of tax software and paid preparers on compliance costs

The effects of tax software and paid preparers on compliance costs

Label
The effects of tax software and paid preparers on compliance costs
Title
The effects of tax software and paid preparers on compliance costs
Creator
Subject
Language
eng
Summary
In recent years, the percentage of individual taxpayers using paid preparers and software has increased, while the share of taxpayers who self-prepare without software has dropped sharply. Using the Individual Taxpayer Burden Model developed by IBM Business Consulting Services for the IRS, the authors simulate the effects of preparation method on time and money costs of preparing tax returns. When they correct for self-selection bias, they find that each group on average selects the preparation method that costs the least for them. For example, software costs more than self-preparation for current self-preparers, but costs less than self-preparation for current software users
Citation source
In: National tax journal. - Washington. - Vol. LVIII (2005), no. 3 ; p. 439-448
http://library.link/vocab/creatorName
Guyton, J.L.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • electronic filing
  • tax adviser
  • compliance costs
Label
The effects of tax software and paid preparers on compliance costs
Instantiates
Publication
Label
The effects of tax software and paid preparers on compliance costs
Publication

Library Locations

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      52.3736660 4.9336932
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