Demand for Tax-Preparation Services: An Exploratory Examination of Client Versus Tax-Preparer Expectation Gaps

Advances in Taxation

ISBN: 978-1-78714-524-5, eISBN: 978-1-78714-523-8

ISSN: 1058-7497

Publication date: 18 September 2017

Abstract

We employ statistical sub-group analyses to investigate the effects of both clients’ and preparers’ demographic characteristics that influence tax-expectation gaps. Results suggest client gender plays a noteworthy role in predicting many of the gaps. In addition, complexity of tax returns, children in the home, and client perceptions of tax-preparer advocacy help explain gaps. Finally, female preparers appear to be relatively more sensitive to client needs. We conclude that tax preparers need to (1) better understand their clients’ motivations for hiring them and (2) reexamine marketing efforts to educate clients about preparer credentials and potential strategy options for tax preparation.

Keywords

Citation

Stephenson, T., Fleischman, G. and Peterson, M. (2017), "Demand for Tax-Preparation Services: An Exploratory Examination of Client Versus Tax-Preparer Expectation Gaps", Advances in Taxation (Advances in Taxation, Vol. 24), Emerald Publishing Limited, pp. 199-231. https://doi.org/10.1108/S1058-749720170000024005

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Emerald Publishing Limited

Copyright © 2017 Emerald Publishing Limited

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