. Yet, it is clear that tax reform processes dominated by experts may also fail. This paper attempts to develop a theory of …, so that tax reform will be most successful where a space is created in the political process for experts to do their work … the role of tax experts that can help explain the more complex and situated outcomes of tax reform processes. The paper …

This paper presents the first comprehensive analysis of what judges have written about forensic accounting experts in … forensic accounting expert witnesses in tax cases. Understanding the past involvement of forensic accounting experts will …. More than 80% of the forensic accountants served as experts for the taxpayers or third parties. Judges evaluated about half …