The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study,

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Frecknall-Hughes, Jane; Gangl, KatharinaORCID: https://orcid.org/0000-0001-6009-3358; Hofmann, Eva; Hartl, Barbara and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2023) The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study,. Journal of Economic Psychology, 97, 102629. https://doi.org/10.1016/j.joep.2023.102629

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Official URL: https://doi.org/10.1016/j.joep.2023.102629

Item Type:	Article in Academic Journal
Keywords:	tax practitioners, self-employed taxpayers, tax auditors, extended slippery slope framework, tax compliance and tax avoidance
Classification Codes (e.g. JEL):	H25, H26, M41, M49
Former Research Units:	Former Research Groups (until 2024) > Behavioral Economics
Date Deposited:	17 Apr 2023 07:33
Last Modified:	06 Jun 2025 13:52
DOI:	10.1016/j.joep.2023.102629
ISSN:	0167-4870
URI:	https://irihs.ihs.ac.at/id/eprint/6524

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