More and more law firms specializing in corporate taxes are paid on a contingency-fee basis  Under this arrangement, if a case is won, the firm usually receives more than it would have received if it had been paid on the alternate hourly rate basis  If the case is lost, the firm receives nothing
Most firms are likely to make more under the contingency-fee arrangement
Firms that work exclusively under the hourly rate arrangement spend, on average, fewer hours on cases that are won than on cases that are lost.