Research Report Tax Preparer Usage Rises Significantly Since 1981
William G. Gale
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The use of tax preparers provides a simple metric of tax complexity, by providing evidence on the extent to which taxpayers are willing or able to prepare their own returns. It is by no means a perfect metric, though. People use preparers for reasons unrelated to the complexity of the tax system, for example, to save time or to receive "rapid-refund loans." As these factors changed over time, so would the use of preparers.
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