Results 211 to 220 of about 7,244 (265)

Contingent Fees and Tax Compliance

SSRN Electronic Journal, 1997
This paper examines the effects of banning contingent fees for tax return preparation services. It develops a principal-agent model in which a taxpayer contracts with a tax practitioner to attempt to resolve tax law uncertainty. The contract must induce the practitioner to do research and take the tax return reporting position that the taxpayer prefers.
Richard C. Sansing, John D. Phillips
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Auditor fees, discretionary book-tax differences, and tax avoidance

International Journal of Economics and Accounting, 2016
The European Commission (2014) aims to improve audit quality by prohibiting auditors from providing non-audit services, including tax advisory services that directly and significantly affect the company's financial statements. We investigate whether the audit quality and tax avoidance of German firms are affected by audit fees and/or tax fees.
Anastasia Kraft, Kerstin Lopatta
openaire   +1 more source

Taxes, Tuition Fees, and Education for Pleasure

Journal of Public Economic Theory, 2011
AbstractThe fact that education provides both a productive and a consumptive (nonproductive) return has important and, in some cases, dramatic implications for optimal taxes and tuition fees. Using a simple model, we show that when the consumption share in education is endogenous and tuition fees are unconstrained, the optimal tax/fee system involves ...
Malchow-Møller, Nikolaj, Nielsen, Søren Bo, Skaksen, Jan Rose   +2 more
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Taxes versus Fees: Lead Paint and LLCs

The ATA Journal of Legal Tax Research, 2007
This paper discusses the rather blurred distinction between fees and taxes, particularly for states like California where enactment of a tax requires a two-thirds vote while fees can be enacted with a simple majority. We discuss the California Supreme Court decision in Sinclair Paint wherein the Court adopted a broad definition of a fee. Many taxpayers
Kathleen K. Wright, Stewart S. Karlinsky
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Legal Fees and Tax Deductions

SSRN Electronic Journal, 2010
It is unreasonable to expect a law firm’s clients to enjoy paying legal fees as much as their lawyers enjoy receiving them. Yet in my experience, clients are much more likely not to object to paying legal fees if they can deduct them. After all, if you pay a deductible legal fee and are in a 40 percent (state and federal) tax bracket, you really are ...
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Forest Fees and Taxes

2001
The previous chapters have reviewed the “technical evidence” sustaining that the timber resource and certain forest areas in Southern Ghana are being degraded, and that the speed of degradation forms an immediate threat of economic extinction for some species.
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Fees and Taxes in the Greek Cults

Harvard Theological Review, 1954
The cults in ancient Greece, both private and public, had many kinds of income, among which the most primitive were fees and taxes. Fees are remunerations paid for the use of various kinds of cult facilities. Taxes are contributions levied by the cult association or by the state to maintain the cult activities.
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Tax, private school fees and state school spending

2023
The Labour party has proposed a package of policies to remove tax exemptions from private schools. Most importantly in revenue terms, it has proposed levying VAT on private school fees. The revenue raised would then be used to increase state school spending and would be targeted at pupils from disadvantaged backgrounds.
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