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This research investigates how increased economic sanctions impact the recommendations and effort of paid tax preparers in tax reporting.

June 15, 2026Journal of the American Taxation Association

The Effects of Increased Sanctions on Paid Tax Preparers: Integrating Economic and Psychological Factors.

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This research investigates how increased economic sanctions impact the recommendations and effort of paid tax preparers in tax reporting.
Developed a preparer model to predict the effects of sanctions on preparer behavior.
Conducted interactive tax preparation tasks with commercial tax preparers and CPAs.
Analyzed the differences in preparer effort and recommendations under varying levels of sanctions.
Commercial tax preparers invested less effort when exposed to strict liability penalties, reducing their identification of tax reporting items.
CPAs increased their effort in the face of strict penalties, indicating different responses between preparer types.
Limited effects of sanctions on the aggressiveness of recommendations regarding ambiguous tax issues were observed.

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Implication

Randomized trial evaluates how increased economic sanctions influence tax preparers' recommendations and efforts, suggesting unintended consequences in behavior.

Cite This Study

Andrew D. Cuccia (1994) studied this question.

synapsesocial.com/papers/6a2f9782a1cfeec490828937 https://doi.org/10.2308/jata-6145725

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Implication

Randomized trial evaluates how increased economic sanctions influence tax preparers' recommendations and efforts, suggesting unintended consequences in behavior.

The Effects of Increased Sanctions on Paid Tax Preparers: Integrating Economic and Psychological Factors.

Key Points

Discussion

Implication

Cite This Study

The Effects of Increased Sanctions on Paid Tax Preparers: Integrating Economic and Psychological Factors.

Key Points

Discussion

Implication

Cite This Study

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