Tax Advisors and Tax Aggressiveness: A Bargaining Model
研究税务机关与税务顾问-纳税人团队之间的讨价还价博弈，分析税务顾问何时给出激进建议、税务机关最优谈判轮数、纳税人是否接受建议等，帮助理解税收激进行为的驱动因素。
We study the bargaining game between a tax agency and a tax advisor-taxpayer team. Specifically, we focus on the factors that motivate tax aggressiveness, and the role of tax advisors in tax aggressiveness. We begin by characterizing the conditions under which tax advisors would give aggressive advice to their clients. Next, we analyze the optimal number of bargaining rounds for the tax agency. Third, we study the counteroffers that the tax agency makes in each round of the bargaining game. In addition, we investigate the conditions under which a high-tax taxpayer type would hire a reputable tax adviser. Last, we analyze when would the taxpayer accept or reject the tax advisor’s recommendation.