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An Analysis Of The Effect Of State Regulation Of Commercial Income Tax Preparers On The Quality Of Income Tax Returns, Jeanie Grace Sumner
An Analysis Of The Effect Of State Regulation Of Commercial Income Tax Preparers On The Quality Of Income Tax Returns, Jeanie Grace Sumner
Dissertations and Theses
Occupational regulation of many professions has grown in magnitude and complexity in the past fifty years. Statutes relating to occupational regulation are often implemented by state legislatures without sufficient quantitative analysis.
Prior studies have analyzed the need for regulation to protect consumers. Some research has been published which addresses the differences in the quality of services offered by regulated and unregulated professions. Due to lack of data, the effect of state regulation on commercial income tax preparers has not been quantified.
Recently data from the 1979 cycle of the Taxpayer Compliance Measurement Program (TCMP) has been made available by the …