The demand for tax preparation services: Evidence from German non-business taxpayers

Hechtner F, Eichfelder S, Sielaff C, Massarrat-Mashhadi N (2012)

Publication Type: Journal article

Publication year: 2012

Journal

Die Betriebswirtschaft Schäffer-Poeschel

Book Volume: 72

Pages Range: 525-554

Journal Issue: 6

Abstract

We analyze the properties of German taxpayers demanding for tax preparation services. Our investigation
is based on special private deductions spent on tax preparation that are documented in the German income tax statistics 2004. To account for the fact that tax adviser costs can alternatively be deducted as income-related expenses, we restrict our analysis on taxpayers with non-business income. In general, our results are in line with the literature. Expanding previous research, we find a strong and positive effect of tax losses, tax loss offsets and foreign source income. Women and taxpayers in East German spend less on external support. Furthermore, we obtain strong effects for various tax deductions apart from a number of lump-sum deductions.

Authors with CRIS profile

Frank Hechtner Lehrstuhl für Betriebswirtschaftliche Steuerlehre

Involved external institutions

Otto-von-Guericke-Universität Magdeburg DE Germany (DE) Freie Universität Berlin DE Germany (DE)

How to cite

APA:

Hechtner, F., Eichfelder, S., Sielaff, C., & Massarrat-Mashhadi, N. (2012). The demand for tax preparation services: Evidence from German non-business taxpayers. Die Betriebswirtschaft, 72(6), 525-554.

MLA:

Hechtner, Frank, et al. "The demand for tax preparation services: Evidence from German non-business taxpayers." Die Betriebswirtschaft 72.6 (2012): 525-554.

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