There were surveys, probably a couple decades ago, on average fees.  They found that "old" preparers were charging less than "new" preparers even though they had more experience and knew the clients better.  What happens is that many people think their clients are their friends, and they don't like asking their friends for money.  I always suggest a large sign in front of your desk (behind the clients, where they won't see it) to remind you 'YOUR CLIENT$ ARE NOT YOUR FRIEND$" .