@article {1971006,
	title = {Demand for Services:  Determinants of Tax Preparation Fees},
	journal = {Journal of the American Taxation Association},
	volume = {Supplement},
	year = {1999},
	month = {1999},
	pages = {1-23},
	keywords = {Accounting},
	author = {Frischmann,Peter and Frees,Edward W.}
}