Abstract
EPERTS are regularly called on for advice on legal matters. Yet little is known either about when such advice is sought or about the expert's influence on compliance with the law. As lawyers are the primary source of expert legal advice, legal scholars have been particularly attentive to the effects of legal advice on behavior but have had difficulty moving beyond speculation. Heinz observed: "To provide any reasonable definite answers to questions posed concerning the influence of lawyers ... one would need to have some measures of the nature of the relationships and interaction between lawyers and clients, including indices of lawyer influence."' Shavell recently analyzed the decision to consult a lawyer and the effect of the lawyer on legal compliance, but his focus was entirely theoretical.2 In this article, we assemble the empirical evidence urged by Heinz for one prominent area of legal compliance in which expert advice is commonly sought-tax-return preparation. We use the evidence to analyze both theoretically and empirically the types of tax-
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
