TY  - CHAP
AB  - The impact of paid tax return preparers on the horizontal equity (HE) of the federal tax system has significance for regulatory and tax policy reasons. Using multiple analytical techniques to consider data from the Statistics of Income Division's 2000 Individual Model File (IMF), this study shows that the HE measure is generally greater (implying less HE) for the paid-preparer returns than for the self-prepared returns, even after controlling for complexity and other variables that may differ systematically by tax preparation mode.
VL  - 18
SN  - 978-1-84663-912-8, 978-1-84663-913-5/1058-7497
DO  - 10.1016/S1058-7497(08)18005-X
UR  - https://doi.org/10.1016/S1058-7497(08)18005-X
AU  - Westort Peter J.
AU  - Cummings Richard
ED  - Suzanne Luttman
PY  - 2008
Y1  - 2008/01/01
TI  - The association of paid income tax return preparers with horizontal equity
T2  - Advances in Taxation
T3  - Advances in Taxation
PB  - Emerald Group Publishing Limited
SP  - 105
EP  - 140
Y2  - 2024/04/19
ER  -