The Demand for Tax Return Preparation Services
分析纳税人选择申报准备服务的决策，区分非付费、付费第三方及自行申报，发现影响付费第三方需求的因素存在显著差异，包括IRS审计率和罚款频率。
We analyze taxpayer choices of return preparation \nservices. We distinguish between two types of nonpaid preparers, six types of paid third parties, and self-preparation. Among other things, we find significant differences in the factors which explain the demand for paid third parties who are and are not able to represent clients before the IRS. Among these factors are increases in IRS audit rates and the frequency of IRS penalties.