Advances in Taxation
Publisher: JAI Press
Published: November 1994
Language: eng
Format: Hardcover
Number of pages: 251
ISBN-13: 9781559387774
Subjects: Taxation; Taxation - General; Business / Economics / Finance; Business/Economics
First sentence: Previous research suggests that client characteristics, tax practitioner characteristics, taxpayer penalties and tax preparer penalties influence tax advice and return positions (Kaplan, Reckers, West, and Boyd 1988; Milliron 1988; Duncan, LaRue, and Reckers 1989; Helleloid 1989; Collins, O'Neil, and Cathey 1990; Reckers, Sanders, and Wyndelts 1991).