'Temporary' Tax Provisions and Uncertainty: Evidence from a Survey of Professional Tax Preparers

The ATA Journal of Legal Tax Research: 11(2), 53-67, 2013

20 Pages Posted: 21 Feb 2013 Last revised: 26 Aug 2014

See all articles by Mark Jackson

Mark Jackson

University of Nevada, Reno - Department of Accounting and Information Systems

Sonja Pippin

University of Nevada, Reno - Department of Accounting and Information Systems

Date Written: February 20, 2013

Abstract

We conduct a comprehensive survey that asks CPAs and other tax professionals to describe their opinions about the continuance of "temporary" provisions in the tax code. Our objective is to see if the multiple extensions of many of these temporary provisions have led CPAs to conclude that these provisions are permanent, and if their opinion on these provisions affects advice they give their clients. We find that professionals on average believe that many provisions will be temporarily extended, but few made permanent. This finding is the same before and after the election date (November 6 2012).

Keywords: tax, uncertainty, temporary provisions, fiscal cliff

JEL Classification: D80, H20, K34

Suggested Citation

Jackson, Mark and Pippin, Sonja, 'Temporary' Tax Provisions and Uncertainty: Evidence from a Survey of Professional Tax Preparers (February 20, 2013). The ATA Journal of Legal Tax Research: 11(2), 53-67, 2013, Available at SSRN: https://ssrn.com/abstract=2221666 or http://dx.doi.org/10.2139/ssrn.2221666

Mark Jackson

University of Nevada, Reno - Department of Accounting and Information Systems ( email )

United States

Sonja Pippin (Contact Author)

University of Nevada, Reno - Department of Accounting and Information Systems ( email )

United States

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