An Economic Perspective on the Certification of Specialists in Tax Accounting.
本文从经济学角度分析美国税务协会1982年提出的税务会计专家认证方案，探讨其作为市场筛选机制能否帮助消费者区分服务质量，并指出该方案的潜在优缺点。
Abstract The certification of specialists in tax accounting has become a controversial issue in recent years. This controversy appears to have assumed greater intensity since August 1982 when the American Taxation Association (ATA) committee appointed to study the question proposed implementation of a specific certification arrangement. This paper examines the primary issues underlying the controversy in order to focus future debate and to facilitate informed participation by the various interested parties. First, the basic characteristics of the proposed certification arrangement are reviewed. Second, occupational certification is characterized as a "market screening/signaling mechanism" whose function is to help potential buyers differentiate high- and low-quality services. Conditions necessary for an occupational certification arrangement to attain this objective are enumerated. Finally, the proposed certification arrangement is analyzed in terms of its ability to satisfy these conditions. Although no conclusions are drawn as to the market impact of the proposed certification arrangement, its potential strengths and weaknesses are identified.