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...

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...