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A human right to assisted dying? Autonomy, dignity, and exceptions to the right to life. [PDF]
Nurs EthicsWittrock J.
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Testing the “slippery slope framework” among self-employed taxpayers
Economics of Governance, 2015The “slippery slope framework” suggests voluntary and enforced compliance as the two motivations underlying tax compliance behavior. Using questionnaire data based on a sample of 476 self-employed taxpayers we show that perceptions of procedural and distributive justice predict voluntary compliance, and trust in authorities mediates this observed ...
Kogler, Christoph +2 more
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Enforced versus voluntary tax compliance: The “slippery slope” framework
Journal of Economic Psychology, 2008A framework for tax compliance is suggested in which both the power of tax authorities and trust in the tax authorities are relevant dimensions for understanding enforced and voluntary compliance. Dynamic interactions between power and trust are considered.
Erich Kirchler, Erik Hoelzl, Ingrid Wahl
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The slippery slope framework on tax compliance: An attempt to formalization
Journal of Economic Psychology, 2014Kirchler, Hoelzl, and Wahl (2008) presented with the so-called 'slippery slope' framework a new approach to understand tax compliance. The slippery slope approach supposes two routes to tax compliance: deterrence of tax evasion by audits and fines on the one hand, and building a trusting relationship with taxpayers by services and support on the other ...
A, Prinz +2 more
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Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy
Journal of Economic Psychology, 2013Abstract The Slippery Slope Framework of tax compliance postulates that citizens’ compliance depends on the power of the authorities to enforce compliance and/or trust in the authorities and voluntary cooperation. While trust is widely recognized as a strong determinant of cooperation, empirical evidence is less clear on power: severe fines may lead ...
Kastlunger, B +3 more
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Voluntary versus enforced tax compliance: empirical evidence for the “slippery slope” framework
European Journal of Law and Economics, 2011The “slippery slope” framework is an alternative approach for research in tax compliance that suggests two key variables to obtain taxpayers’ compliance: trust and power. Furthermore, two forms of compliance are distinguished. It is hypothesized that voluntary compliance depends primarily on trust in authorities, whereas enforced compliance is a ...
Stephan Muehlbacher +2 more
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Ist das Slippery Slope Framework auch auf den Sozialleistungsbetrug anwendbar?
2022So far the focus of research in economic psychology has been primarily on tax evasion. There has been hardly any research on benefit fraud and therefore no underlying models and effective countermeasures to be derived from them. This paper aims to provide a model for benefit fraud, namely the Slippery Slope Framework (SSF) from tax psychology ...
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Enforce taxes, but cautiously: societal implications of the slippery slope framework
European Journal of Law and Economics, 2020The general public often demands more frequent audits and harsher penalties to discourage tax evasion. This paper explores how deterrence via better-equipped tax agencies interrelates with the motivation to voluntarily pay taxes, and how both factors jointly influence tax evasion. For a panel of up to 25 European countries, this paper studies aggregate
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